<SEC-DOCUMENT>0001452857-23-000046.txt : 20231109 <SEC-HEADER>0001452857-23-000046.hdr.sgml : 20231109 <ACCEPTANCE-DATETIME>20231109080637 ACCESSION NUMBER: 0001452857-23-000046 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 111 CONFORMED PERIOD OF REPORT: 20230930 FILED AS OF DATE: 20231109 DATE AS OF CHANGE: 20231109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: STEEL PARTNERS HOLDINGS L.P. CENTRAL INDEX KEY: 0001452857 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS PRIMARY METAL PRODUCTS [3390] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-35493 FILM NUMBER: 231390166 BUSINESS ADDRESS: STREET 1: 590 MADISON AVENUE, 32ND FLOOR CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 212-520-2300 MAIL ADDRESS: STREET 1: 590 MADISON AVENUE, 32ND FLOOR CITY: NEW YORK STATE: NY ZIP: 10022 FORMER COMPANY: FORMER CONFORMED NAME: WEBFINANCIAL L.P. DATE OF NAME CHANGE: 20081229 </SEC-HEADER> <DOCUMENT> <TYPE>10-Q <SEQUENCE>1 <FILENAME>splp-20230930.htm <DESCRIPTION>10-Q <TEXT> <XBRL> <?xml version="1.0" ?><!--XBRL Document Created with the Workiva Platform--><!--Copyright 2023 Workiva--><!--r:91f8410e-2ab6-4ce0-b470-957948cf45c4,g:5e06a50b-25b7-497a-b74f-acd88b2f8c8b,d:e2772120abf54c1b9fe89779411a2018--><html xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:splp="http://www.steelpartners.com/20230930" xmlns:currency="http://xbrl.sec.gov/currency/2023" xmlns:us-gaap="http://fasb.org/us-gaap/2023" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:utr="http://www.xbrl.org/2009/utr" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2020-02-12" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns="http://www.w3.org/1999/xhtml" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:dei="http://xbrl.sec.gov/dei/2023" xmlns:country="http://xbrl.sec.gov/country/2023" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:srt="http://fasb.org/srt/2023" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:link="http://www.xbrl.org/2003/linkbase" xml:lang="en-US"><head><meta http-equiv="Content-Type" content="text/html"/> <title>splp-20230930</title></head><body><div style="display:none"><ix:header><ix:hidden><ix:nonNumeric contextRef="c-1" name="dei:EntityCentralIndexKey" id="f-28">0001452857</ix:nonNumeric><ix:nonNumeric contextRef="c-1" name="dei:CurrentFiscalYearEndDate" format="ixt:date-month-day" id="f-29">12/31</ix:nonNumeric><ix:nonNumeric contextRef="c-1" name="dei:DocumentFiscalYearFocus" id="f-30">2023</ix:nonNumeric><ix:nonNumeric contextRef="c-1" name="dei:DocumentFiscalPeriodFocus" id="f-31">Q3</ix:nonNumeric><ix:nonNumeric contextRef="c-1" name="dei:AmendmentFlag" id="f-32">false</ix:nonNumeric><ix:nonNumeric contextRef="c-32" name="us-gaap:AccountingStandardsUpdateExtensibleList" id="f-255">http://fasb.org/us-gaap/2023#AccountingStandardsUpdate201613Member</ix:nonNumeric><ix:nonNumeric contextRef="c-371" name="us-gaap:DerivativeRemainingMaturity1" id="f-1264">P3Y</ix:nonNumeric><ix:nonNumeric contextRef="c-386" name="us-gaap:DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration" id="f-1281">http://fasb.org/us-gaap/2023#PrepaidExpenseAndOtherAssetsCurrent</ix:nonNumeric><ix:nonNumeric contextRef="c-387" name="us-gaap:DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration" id="f-1283">http://fasb.org/us-gaap/2023#AccruedLiabilitiesCurrent</ix:nonNumeric><ix:nonNumeric contextRef="c-388" name="us-gaap:DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration" id="f-1285">http://fasb.org/us-gaap/2023#PrepaidExpenseAndOtherAssetsCurrent</ix:nonNumeric><ix:nonNumeric contextRef="c-389" name="us-gaap:DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration" id="f-1287">http://fasb.org/us-gaap/2023#AccruedLiabilitiesCurrent</ix:nonNumeric><ix:nonNumeric contextRef="c-390" name="us-gaap:DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration" id="f-1289">http://fasb.org/us-gaap/2023#OtherAssetsNoncurrent</ix:nonNumeric><ix:nonNumeric contextRef="c-391" name="us-gaap:DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration" id="f-1291">http://fasb.org/us-gaap/2023#OtherAssetsNoncurrent</ix:nonNumeric><ix:nonNumeric contextRef="c-392" name="us-gaap:DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration" id="f-1294">http://fasb.org/us-gaap/2023#OtherOperatingIncomeExpenseNet</ix:nonNumeric><ix:nonNumeric contextRef="c-393" name="us-gaap:DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration" id="f-1295">http://fasb.org/us-gaap/2023#OtherOperatingIncomeExpenseNet</ix:nonNumeric><ix:nonNumeric contextRef="c-394" name="us-gaap:DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration" id="f-1296">http://fasb.org/us-gaap/2023#OtherOperatingIncomeExpenseNet</ix:nonNumeric><ix:nonNumeric contextRef="c-395" name="us-gaap:DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration" id="f-1297">http://fasb.org/us-gaap/2023#OtherOperatingIncomeExpenseNet</ix:nonNumeric><ix:nonNumeric contextRef="c-396" name="us-gaap:DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration" id="f-1302">http://fasb.org/us-gaap/2023#RevenueFromContractWithCustomerExcludingAssessedTax</ix:nonNumeric><ix:nonNumeric contextRef="c-397" name="us-gaap:DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration" id="f-1303">http://fasb.org/us-gaap/2023#RevenueFromContractWithCustomerExcludingAssessedTax</ix:nonNumeric><ix:nonNumeric contextRef="c-398" name="us-gaap:DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration" id="f-1304">http://fasb.org/us-gaap/2023#RevenueFromContractWithCustomerExcludingAssessedTax</ix:nonNumeric><ix:nonNumeric contextRef="c-399" name="us-gaap:DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration" id="f-1305">http://fasb.org/us-gaap/2023#RevenueFromContractWithCustomerExcludingAssessedTax</ix:nonNumeric></ix:hidden><ix:references xml:lang="en-US"><link:schemaRef xlink:type="simple" xlink:href="splp-20230930.xsd"></link:schemaRef></ix:references><ix:resources><xbrli:context id="c-1"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-2"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:CommonStockMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-3"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">splp:SeriesAPreferredUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-4"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2023-11-01</xbrli:instant></xbrli:period></xbrli:context><xbrli:unit id="shares"><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unit><xbrli:context id="c-5"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:unit id="usd"><xbrli:measure>iso4217:USD</xbrli:measure></xbrli:unit><xbrli:context id="c-6"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-7"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:DiversifiedIndustrialMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-8"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:DiversifiedIndustrialMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-9"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:DiversifiedIndustrialMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-10"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:DiversifiedIndustrialMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-11"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">us-gaap:EnergyServiceMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-12"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">us-gaap:EnergyServiceMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-13"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">us-gaap:EnergyServiceMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-14"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">us-gaap:EnergyServiceMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-15"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">us-gaap:FinancialServiceMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-16"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">us-gaap:FinancialServiceMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-17"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">us-gaap:FinancialServiceMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-18"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">us-gaap:FinancialServiceMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-19"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:SupplyChainMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-20"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:SupplyChainMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-21"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:SupplyChainMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-22"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:SupplyChainMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-23"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-24"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-25"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:unit id="usdPerShare"><xbrli:divide><xbrli:unitNumerator><xbrli:measure>iso4217:USD</xbrli:measure></xbrli:unitNumerator><xbrli:unitDenominator><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unitDenominator></xbrli:divide></xbrli:unit><xbrli:context id="c-26"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CapitalUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-27"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-28"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">splp:PartnersCapitalMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-29"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-30"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-31"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-32"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-12-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-33"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">splp:PartnersCapitalMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CumulativeEffectPeriodOfAdoptionAxis">srt:CumulativeEffectPeriodOfAdoptionAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-34"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:CumulativeEffectPeriodOfAdoptionAxis">srt:CumulativeEffectPeriodOfAdoptionAdjustmentMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-35"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:CumulativeEffectPeriodOfAdoptionAxis">srt:CumulativeEffectPeriodOfAdoptionAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-36"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">splp:PartnersCapitalMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-37"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-38"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-39"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-40"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-41"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CapitalUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-42"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-43"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CapitalUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-44"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-45"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">splp:PartnersCapitalMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-46"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-47"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-48"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-49"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2023-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-50"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">splp:PartnersCapitalMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-51"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-52"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-53"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-54"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-55"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CapitalUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-56"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-57"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CapitalUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-58"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-59"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">splp:PartnersCapitalMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-60"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-61"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-62"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-63"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-64"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">splp:PartnersCapitalMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-65"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-66"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-67"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-68"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CapitalUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-69"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-70"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CapitalUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-71"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-72"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">splp:PartnersCapitalMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-73"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-74"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-75"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-76"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CapitalUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-77"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-78"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">splp:PartnersCapitalMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-79"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-80"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-81"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-82"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-83"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">splp:PartnersCapitalMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-84"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-85"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-86"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-87"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-88"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CapitalUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-89"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-90"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CapitalUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-91"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-92"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">splp:PartnersCapitalMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-93"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-94"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-95"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-96"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2022-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-97"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">splp:PartnersCapitalMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-98"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-99"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-100"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-101"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-102"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CapitalUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-103"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-104"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CapitalUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-105"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-106"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">splp:PartnersCapitalMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-107"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-108"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-109"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-110"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-111"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">splp:PartnersCapitalMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-112"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-113"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-114"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-115"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CapitalUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-116"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-117"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CapitalUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-118"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-119"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">splp:PartnersCapitalMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-120"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-121"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-122"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-123"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-124"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:FinancialServicesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-01-01</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-125"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">splp:PartnersCapitalMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:FinancialServicesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-01-01</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-126"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-127"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-128"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-129"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-130"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">us-gaap:NonUsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-131"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">us-gaap:NonUsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-132"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">us-gaap:NonUsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-133"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">us-gaap:NonUsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-134"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:CommonStockMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-30</xbrli:startDate><xbrli:endDate>2023-04-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-135"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-04-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-136"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">splp:SeriesEConvertiblePreferredStockMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-30</xbrli:startDate><xbrli:endDate>2023-04-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-137"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">splp:SeriesEConvertiblePreferredStockMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-04-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-138"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-04-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-139"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">splp:SeriesEConvertiblePreferredStockMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-04-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:unit id="number"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit><xbrli:context id="c-140"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:CommonStockMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-04-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-141"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-04-29</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-142"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-143"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-05-01</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-144"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectCommonStockMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-05-01</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-145"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectSeriesCPreferredStockMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-05-01</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-146"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectConvertibleNoteMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-05-01</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-147"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-05-01</xbrli:startDate><xbrli:endDate>2023-05-01</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-148"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-06-30</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-149"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-150"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-06-30</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-151"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-06-30</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-152"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-153"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:IndefiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:TradeNamesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-154"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-12-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-155"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:AssetAcquisitionAxis">splp:SecurityPremiumFinanceCompanyLLCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-08-02</xbrli:startDate><xbrli:endDate>2022-08-02</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-156"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:AssetAcquisitionAxis">splp:SecurityPremiumFinanceCompanyLLCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-08-02</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-157"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:CommonStockMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-01-07</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-158"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:OwnershipAxis">splp:IGoMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:CommonStockMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-07</xbrli:startDate><xbrli:endDate>2022-01-07</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-159"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">splp:IGoMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-01-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-160"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:AssetAcquisitionAxis">splp:PCSMosaicMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-04-01</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-161"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:DisposalGroupClassificationAxis">us-gaap:DisposalGroupHeldforsaleNotDiscontinuedOperationsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis">splp:SLPowerElectronicsCorporationMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-04-25</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-162"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:DisposalGroupClassificationAxis">us-gaap:DiscontinuedOperationsDisposedOfBySaleMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis">splp:SLPowerElectronicsCorporationMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-163"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialLoansHeldForSaleMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-164"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialLoansHeldForSaleMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-165"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialRealEstateOwnerOccupiedReceivableMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-166"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialRealEstateOwnerOccupiedReceivableMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-167"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialPortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-168"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialPortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-169"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-170"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-171"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementBasisAxis">us-gaap:EstimateOfFairValueFairValueDisclosureMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-172"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementBasisAxis">us-gaap:EstimateOfFairValueFairValueDisclosureMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-173"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:PledgedStatusAxis">us-gaap:AssetPledgedAsCollateralMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-174"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:PledgedStatusAxis">us-gaap:AssetPledgedAsCollateralMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-175"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:WebbankMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-176"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:WebbankMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-177"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:WebbankMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-178"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:WebbankMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-179"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:WebbankMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-180"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-181"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-182"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:CumulativeEffectPeriodOfAdoptionAxis">srt:CumulativeEffectPeriodOfAdoptionAdjustmentMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:AdjustmentsForNewAccountingPronouncementsAxis">us-gaap:AccountingStandardsUpdate201613Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-183"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CumulativeEffectPeriodOfAdoptionAxis">srt:CumulativeEffectPeriodOfAdoptionAdjustmentMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:AdjustmentsForNewAccountingPronouncementsAxis">us-gaap:AccountingStandardsUpdate201613Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-184"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:CumulativeEffectPeriodOfAdoptionAxis">srt:CumulativeEffectPeriodOfAdoptionAdjustmentMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:AdjustmentsForNewAccountingPronouncementsAxis">us-gaap:AccountingStandardsUpdate201613Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-185"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:CumulativeEffectPeriodOfAdoptionAxis">srt:CumulativeEffectPeriodOfAdoptionAdjustmentMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:AdjustmentsForNewAccountingPronouncementsAxis">us-gaap:AccountingStandardsUpdate201613Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-186"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-187"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-188"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-189"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-190"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-191"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-192"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-193"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-194"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-195"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-196"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-197"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-198"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-199"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-200"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-201"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-202"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-203"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-204"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-205"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-206"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-207"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-208"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-209"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-210"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-211"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-212"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-213"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-214"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-215"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-216"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-217"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-218"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-219"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-220"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-221"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-222"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-223"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-224"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancialAssetNotPastDueMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-225"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">splp:FinancialAsset30To89DaysPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-226"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-227"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancialAssetPastDueMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-228"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancialAssetNotPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-229"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">splp:FinancialAsset30To89DaysPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-230"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-231"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancialAssetPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-232"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancialAssetNotPastDueMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-233"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">splp:FinancialAsset30To89DaysPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-234"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-235"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancialAssetPastDueMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-236"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancialAssetNotPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-237"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">splp:FinancialAsset30To89DaysPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-238"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-239"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancialAssetPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-240"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancialAssetNotPastDueMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-241"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">splp:FinancialAsset30To89DaysPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-242"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-243"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancialAssetPastDueMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-244"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancialAssetNotPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-245"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">splp:FinancialAsset30To89DaysPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-246"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-247"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancialAssetPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-248"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancialAssetNotPastDueMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-249"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">splp:FinancialAsset30To89DaysPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-250"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-251"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancialAssetPastDueMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-252"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancialAssetNotPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-253"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">splp:FinancialAsset30To89DaysPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-254"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancingReceivablesEqualToGreaterThan90DaysPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-255"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivablesPeriodPastDueAxis">us-gaap:FinancialAssetPastDueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-256"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">splp:NonGradedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-257"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:PassMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-258"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:SpecialMentionMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-259"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:SubstandardMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-260"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:DoubtfulMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-261"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">splp:NonGradedMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-262"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:PassMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-263"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:SpecialMentionMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-264"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:SubstandardMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-265"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:DoubtfulMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-266"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">splp:NonGradedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-267"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:PassMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-268"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:SpecialMentionMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-269"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:SubstandardMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-270"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:DoubtfulMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-271"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">splp:NonGradedMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-272"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:PassMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-273"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:SpecialMentionMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-274"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:SubstandardMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-275"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:DoubtfulMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-276"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">splp:NonGradedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-277"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:PassMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-278"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:SpecialMentionMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-279"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:SubstandardMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-280"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:DoubtfulMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:CommercialRealEstatePortfolioSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-281"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">splp:NonGradedMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-282"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:PassMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-283"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:SpecialMentionMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-284"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:SubstandardMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-285"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">splp:CommercialAndIndustrialFinancingReceivableLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:DoubtfulMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-286"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">splp:NonGradedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-287"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:PassMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-288"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:SpecialMentionMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-289"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:SubstandardMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-290"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:DoubtfulMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis">us-gaap:ConsumerLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-291"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">splp:NonGradedMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-292"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:PassMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-293"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:SpecialMentionMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-294"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:SubstandardMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-295"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:InternalCreditAssessmentAxis">us-gaap:DoubtfulMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-296"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis">splp:SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-297"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">splp:LiabilitiesAssociatedWithPPPLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-298"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis">splp:SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-299"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">splp:LiabilitiesAssociatedWithPPPLoanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-300"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis">splp:SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-301"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:UnusualOrInfrequentItemAxis">splp:LoanModificationsCOVID19Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:unit id="loan"><xbrli:measure>splp:loan</xbrli:measure></xbrli:unit><xbrli:context id="c-302"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:TransactionTypeAxis">splp:ConsignmentAgreementMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:BankofNovaScotiaMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:PublicUtilitiesInventoryAxis">splp:SilverMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-303"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:TransactionTypeAxis">splp:ConsignmentAgreementMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:BankofNovaScotiaMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:PublicUtilitiesInventoryAxis">splp:SilverMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:unit id="usdPerOz"><xbrli:divide><xbrli:unitNumerator><xbrli:measure>iso4217:USD</xbrli:measure></xbrli:unitNumerator><xbrli:unitDenominator><xbrli:measure>utr:oz</xbrli:measure></xbrli:unitDenominator></xbrli:divide></xbrli:unit><xbrli:context id="c-304"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:DiversifiedIndustrialMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-305"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:EnergyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-306"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:FinancialServicesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-307"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:SupplyChainMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-308"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-309"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:DiversifiedIndustrialMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-310"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:EnergyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-311"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:FinancialServicesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-312"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:SupplyChainMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-313"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-314"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:DiversifiedIndustrialMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-315"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:EnergyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-316"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:FinancialServicesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-317"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:SupplyChainMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-318"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-319"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">splp:ProductsAndCustomerRelationshipsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-320"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">splp:ProductsAndCustomerRelationshipsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-321"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:TrademarksMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-322"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:TrademarksMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-323"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">splp:PatentsAndTechnologyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-324"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">splp:PatentsAndTechnologyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-325"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:OtherIntangibleAssetsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-326"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:OtherIntangibleAssetsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-327"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">splp:NetInvestmentLossGainMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-328"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">splp:NetInvestmentLossGainMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-329"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">splp:NetInvestmentLossGainMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">splp:ConvertibleNotesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-330"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">splp:NetInvestmentLossGainMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">splp:ConvertibleNotesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-331"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-332"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-333"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-334"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-335"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:PCSMosaicMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-336"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:PCSMosaicMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-337"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">splp:NetInvestmentLossGainMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:LongTermInvestmentsOtherMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-338"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">splp:NetInvestmentLossGainMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:LongTermInvestmentsOtherMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-339"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:AerojetRocketdyneHoldingsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-340"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">splp:NetInvestmentLossGainMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">splp:ConvertibleNotesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-341"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">splp:NetInvestmentLossGainMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">splp:ConvertibleNotesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-342"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">splp:NetInvestmentLossGainMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">splp:ConvertibleNotesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-343"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">splp:NetInvestmentLossGainMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">splp:ConvertibleNotesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-344"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-345"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-346"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-347"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-348"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-349"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-350"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-351"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-352"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:PCSMosaicMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-353"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:PCSMosaicMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-354"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:PCSMosaicMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-355"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:PCSMosaicMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-356"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">splp:ForeignDebtMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-357"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">splp:ForeignDebtMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-358"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-359"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-360"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">splp:OtherDomesticDebtMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-361"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">splp:OtherDomesticDebtMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-362"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">splp:NewCreditAgreementMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-363"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">splp:SublimitforIssuanceofSwingLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-364"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:StandbyLettersOfCreditMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-365"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">splp:SublimitForOptionalCurrencyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-366"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">splp:NewCreditAgreementMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-367"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">splp:NewCreditAgreementMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-368"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-369"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:RevolvingCreditFacilityMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">splp:UmpquaRevolverMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-370"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">us-gaap:StandbyLettersOfCreditMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">splp:UmpquaRevolverMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-371"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-372"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-373"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="splp:CommodityByTypeAxis">currency:XAG</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:unit id="oz"><xbrli:measure>utr:oz</xbrli:measure></xbrli:unit><xbrli:context id="c-374"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="splp:CommodityByTypeAxis">currency:XAG</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-375"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="splp:CommodityByTypeAxis">currency:XAU</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-376"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="splp:CommodityByTypeAxis">currency:XAU</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-377"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="splp:CommodityByTypeAxis">currency:XPD</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-378"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="splp:CommodityByTypeAxis">currency:XPD</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-379"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="splp:CommodityByTypeAxis">currency:XPT</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-380"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="splp:CommodityByTypeAxis">currency:XPT</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-381"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="splp:CommodityByTypeAxis">splp:CopperPoundsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:unit id="lb"><xbrli:measure>utr:lb</xbrli:measure></xbrli:unit><xbrli:context id="c-382"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="splp:CommodityByTypeAxis">splp:CopperPoundsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-383"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="splp:CommodityByTypeAxis">splp:TinMetricTonsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:unit id="t"><xbrli:measure>utr:T</xbrli:measure></xbrli:unit><xbrli:context id="c-384"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="splp:CommodityByTypeAxis">splp:TinMetricTonsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-385"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:DesignatedAsHedgingInstrumentMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="splp:CommodityByTypeAxis">splp:SilverOuncesandCopperPoundsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-386"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:DesignatedAsHedgingInstrumentMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-387"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:DesignatedAsHedgingInstrumentMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-388"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-389"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-390"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:EconomicInterestsInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-391"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:EconomicInterestsInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-392"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-393"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-394"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-395"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-396"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:EconomicInterestsInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-397"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:EconomicInterestsInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-398"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:EconomicInterestsInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-399"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:EconomicInterestsInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-400"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-401"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-402"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-403"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:HedgingDesignationAxis">us-gaap:NondesignatedMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-404"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RetirementPlanTypeAxis">us-gaap:PensionPlansDefinedBenefitMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-405"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RetirementPlanTypeAxis">us-gaap:PensionPlansDefinedBenefitMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-406"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RetirementPlanTypeAxis">us-gaap:PensionPlansDefinedBenefitMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-407"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RetirementPlanTypeAxis">us-gaap:PensionPlansDefinedBenefitMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-408"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:CapitalUnitClassAMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-409"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">splp:CommonUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2016-12-07</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-410"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">splp:CommonUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-05-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-411"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">splp:CommonUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-412"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">splp:CommonUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-413"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">splp:CommonUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2016-12-07</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-414"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">splp:CommonUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-415"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">splp:A2018IncentiveAwardPlanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2020-05-18</xbrli:startDate><xbrli:endDate>2020-05-18</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-416"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">splp:A2018IncentiveAwardPlanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2020-05-18</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-417"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">splp:A2018IncentiveAwardPlanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2021-06-09</xbrli:startDate><xbrli:endDate>2021-06-09</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-418"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">splp:A2018IncentiveAwardPlanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-06-09</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-419"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">splp:A2018IncentiveAwardPlanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-420"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockUnitsRSUMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">splp:A2018IncentiveAwardPlanMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-421"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">splp:SeriesAPreferredUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-422"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">splp:SeriesAPreferredUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-423"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">splp:SeriesAPreferredUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-424"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">splp:SeriesAPreferredUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-425"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">splp:SeriesAPreferredUnitsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-426"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-11-08</xbrli:startDate><xbrli:endDate>2023-11-08</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-427"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-428"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedTranslationAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-429"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-430"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-431"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedTranslationAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-432"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-433"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-434"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedTranslationAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-435"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-436"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-437"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedTranslationAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-438"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-439"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-440"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedTranslationAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-441"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-442"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-443"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedTranslationAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-444"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-445"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-446"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedTranslationAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-447"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-448"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-449"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedTranslationAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-450"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-451"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-452"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedTranslationAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-453"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-03-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-454"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-455"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedTranslationAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-456"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-03-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-457"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-458"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedTranslationAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-459"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-04-01</xbrli:startDate><xbrli:endDate>2022-06-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-460"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-461"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedTranslationAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-462"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-06-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-463"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-464"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedTranslationAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-465"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-466"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedNetUnrealizedInvestmentGainLossMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-467"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedTranslationAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-468"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedDefinedBenefitPlansAdjustmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-469"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">splp:IncentiveUnitAwardMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2012-01-01</xbrli:startDate><xbrli:endDate>2012-12-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:unit id="day"><xbrli:measure>splp:day</xbrli:measure></xbrli:unit><xbrli:context id="c-470"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2012-01-02</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-471"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">splp:IncentiveUnitAwardMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-12-31</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-472"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">splp:CapitalUnitClassCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-03-21</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-473"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">splp:IncentiveUnitAwardMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-474"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:OtherLongTermInvestmentsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-475"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:OtherLongTermInvestmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-476"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:OtherLongTermInvestmentsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-477"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:OtherLongTermInvestmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-478"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:PreciousmetalandcommodityinventoriesrecordedatfairvalueMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-479"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:PreciousmetalandcommodityinventoriesrecordedatfairvalueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-480"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:PreciousmetalandcommodityinventoriesrecordedatfairvalueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-481"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:PreciousmetalandcommodityinventoriesrecordedatfairvalueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-482"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:EconomicInterestsInLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-483"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:EconomicInterestsInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-484"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:EconomicInterestsInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-485"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:EconomicInterestsInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-486"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-487"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-488"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-489"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-490"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:WarrantMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-491"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:WarrantMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-492"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:WarrantMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-493"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:WarrantMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-494"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-495"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-496"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-497"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-498"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:OtherPreciousMetalsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-499"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:OtherPreciousMetalsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-500"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:OtherPreciousMetalsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-501"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:OtherPreciousMetalsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-502"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:OtherLongTermInvestmentsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-503"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:OtherLongTermInvestmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-504"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:OtherLongTermInvestmentsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-505"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:OtherLongTermInvestmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-506"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:PreciousmetalandcommodityinventoriesrecordedatfairvalueMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-507"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:PreciousmetalandcommodityinventoriesrecordedatfairvalueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-508"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:PreciousmetalandcommodityinventoriesrecordedatfairvalueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-509"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:PreciousmetalandcommodityinventoriesrecordedatfairvalueMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-510"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:EconomicInterestsInLoansMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-511"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:EconomicInterestsInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-512"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:EconomicInterestsInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-513"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:EconomicInterestsInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-514"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:WarrantMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-515"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:WarrantMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-516"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:WarrantMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-517"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:WarrantMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-518"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-519"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-520"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-521"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-522"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-523"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-524"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-525"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:CommodityContractMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-526"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:OtherPreciousMetalsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-527"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:OtherPreciousMetalsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-528"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:OtherPreciousMetalsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-529"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">splp:OtherPreciousMetalsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-530"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">splp:LongTermInvestmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-531"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">splp:EconomicInterestInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-532"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:WarrantMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-533"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">splp:LongTermInvestmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-534"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">splp:EconomicInterestInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-535"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:WarrantMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-536"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-537"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">splp:LongTermInvestmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-538"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">splp:EconomicInterestInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-539"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:WarrantMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-540"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">splp:LongTermInvestmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-541"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">splp:EconomicInterestInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-542"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:WarrantMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-543"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2021-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-544"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">splp:LongTermInvestmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-545"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">splp:EconomicInterestInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-546"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:WarrantMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-547"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-548"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">splp:LongTermInvestmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-549"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">splp:EconomicInterestInLoansMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-550"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:WarrantMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-551"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-552"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:SecuritiesAssetsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:MeasurementInputTypeAxis">us-gaap:MeasurementInputConstantPrepaymentRateMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-553"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:SecuritiesAssetsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:MeasurementInputTypeAxis">us-gaap:MeasurementInputConstantPrepaymentRateMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-554"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:SecuritiesAssetsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:MeasurementInputTypeAxis">us-gaap:MeasurementInputDefaultRateMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-555"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:SecuritiesAssetsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:MeasurementInputTypeAxis">us-gaap:MeasurementInputDefaultRateMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-556"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:SecuritiesAssetsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:MeasurementInputTypeAxis">us-gaap:MeasurementInputDiscountRateMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-557"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:SecuritiesAssetsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:MeasurementInputTypeAxis">us-gaap:MeasurementInputDiscountRateMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-558"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BalanceSheetLocationAxis">us-gaap:AccruedLiabilitiesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-559"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BalanceSheetLocationAxis">us-gaap:OtherNoncurrentLiabilitiesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-560"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BalanceSheetLocationAxis">us-gaap:AccruedLiabilitiesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-561"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:BalanceSheetLocationAxis">us-gaap:OtherNoncurrentLiabilitiesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-562"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:EnvironmentalRemediationSiteAxis">splp:AdjacentParcelMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalRemediationContingencyAxis">splp:EnvironmentalandOtherMattersMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:HandyHarmanLtd.Member</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-563"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:EnvironmentalRemediationSiteAxis">splp:AdjacentParcelMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalRemediationContingencyAxis">splp:EnvironmentalandOtherMattersMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:HandyHarmanLtd.Member</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-564"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:EnvironmentalRemediationSiteAxis">splp:AdjacentParcelMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalRemediationContingencyAxis">splp:EnvironmentalandOtherMattersMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-565"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:EnvironmentalRemediationContingencyAxis">splp:EnvironmentalandOtherMattersMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalExitCostByPropertyAxis">splp:CostsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">splp:FormerOwnerOperatorMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-566"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">splp:HhemAndHandhMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalRemediationContingencyAxis">splp:EnvironmentalandOtherMattersMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalExitCostByPropertyAxis">splp:CostsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-567"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">splp:HhemAndHandhMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalRemediationContingencyAxis">splp:EnvironmentalandOtherMattersMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalExitCostByPropertyAxis">splp:CostsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-568"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">splp:HhemAndHandhMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:SteelPartnersHoldingLPMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalExitCostByPropertyAxis">splp:CostsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-569"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:EnvironmentalExitCostByPropertyAxis">splp:CostsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">splp:FormerOwnerOperatorMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-570"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:EnvironmentalRemediationContingencyAxis">splp:EnvironmentalandOtherMattersMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalExitCostByPropertyAxis">splp:CostsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2020-07-01</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-571"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:SteelPartnersHoldingLPMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalRemediationContingencyAxis">splp:EnvironmentalandOtherMattersMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalExitCostByPropertyAxis">splp:CostsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2020-07-01</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-572"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:NonAffiliatedCorporationsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalRemediationContingencyAxis">splp:EnvironmentalandOtherMattersMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalExitCostByPropertyAxis">splp:CostsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2020-07-01</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-573"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:CycleChemMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalRemediationContingencyAxis">splp:EnvironmentalandOtherMattersMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalExitCostByPropertyAxis">splp:CostsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2020-07-01</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-574"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:SliMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalExitCostByPropertyAxis">splp:CamdenPastAndFutureExpensesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2012-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-575"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:SliMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalExitCostByPropertyAxis">splp:CamdenMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-576"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2019-08-21</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-577"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2019-08-21</xbrli:startDate><xbrli:endDate>2019-08-21</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-578"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:SliMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:EnvironmentalExitCostByPropertyAxis">splp:CamdenMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-579"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:EnvironmentalExitCostByPropertyAxis">splp:WayneFacilityMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:SliMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-580"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:FinancialInstrumentAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2018-04-13</xbrli:startDate><xbrli:endDate>2018-04-13</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-581"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2021-08-13</xbrli:startDate><xbrli:endDate>2021-08-13</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-582"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="splp:InsuranceCarrierAxis">splp:SteelPartnersHoldingLPMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2021-08-13</xbrli:startDate><xbrli:endDate>2021-08-13</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-583"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="splp:InsuranceCarrierAxis">splp:SteelConnectIncSTCNMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2021-08-13</xbrli:startDate><xbrli:endDate>2021-08-13</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-584"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2021-08-17</xbrli:startDate><xbrli:endDate>2021-08-17</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-585"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">splp:MrLichtensteinMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2021-08-17</xbrli:startDate><xbrli:endDate>2021-08-17</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-586"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">splp:MrLichtensteinMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="splp:VestingStatusAxis">splp:VestedMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2021-08-17</xbrli:startDate><xbrli:endDate>2021-08-17</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-587"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">splp:MrLichtensteinMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="splp:VestingStatusAxis">splp:UnvestedMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2021-08-17</xbrli:startDate><xbrli:endDate>2021-08-17</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-588"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">splp:MrHowardMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2021-08-17</xbrli:startDate><xbrli:endDate>2021-08-17</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-589"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="splp:VestingStatusAxis">splp:VestedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">splp:MrHowardMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2021-08-17</xbrli:startDate><xbrli:endDate>2021-08-17</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-590"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="splp:VestingStatusAxis">splp:UnvestedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">splp:MrHowardMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2021-08-17</xbrli:startDate><xbrli:endDate>2021-08-17</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-591"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="splp:VestingStatusAxis">splp:VestedMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">splp:MrFejesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2021-08-17</xbrli:startDate><xbrli:endDate>2021-08-17</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-592"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-09-23</xbrli:startDate><xbrli:endDate>2022-09-23</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-593"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:BnsSubsidiaryMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:unit id="defendant"><xbrli:measure>splp:defendant</xbrli:measure></xbrli:unit><xbrli:context id="c-594"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:BnsSubsidiaryMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:unit id="claim"><xbrli:measure>splp:claim</xbrli:measure></xbrli:unit><xbrli:context id="c-595"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:LossContingenciesByNatureOfContingencyAxis">us-gaap:InsuranceClaimsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:BnsSubsidiaryMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-596"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:LossContingenciesByNatureOfContingencyAxis">us-gaap:InsuranceClaimsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:BnsSubsidiaryMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-597"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ReceivableFromAssociatedCompaniesSTCNMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-598"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ReceivableFromAssociatedCompaniesSTCNMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-599"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ReceivableFromOtherRelatedPartiesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-600"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ReceivableFromOtherRelatedPartiesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-601"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-602"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-603"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:AccruedManagementFeesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-604"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:AccruedManagementFeesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-605"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:PayablesToOtherRelatedPartiesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-606"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:PayablesToOtherRelatedPartiesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-607"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:SPGeneralServicesLLCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-608"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:SPGeneralServicesLLCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-609"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:SPGeneralServicesLLCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-610"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:SPGeneralServicesLLCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-611"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:SPGeneralServicesLLCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-612"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:SPGeneralServicesLLCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-613"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:SPGeneralServicesLLCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-614"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ReimbursableExpensesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:SPGeneralServicesLLCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-615"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ReimbursableExpensesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:SPGeneralServicesLLCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-616"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ReimbursableExpensesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:SPGeneralServicesLLCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-617"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ReimbursableExpensesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:SPGeneralServicesLLCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-618"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ReimbursableExpensesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:SPGeneralServicesLLCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-619"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ReimbursableExpensesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:SPGeneralServicesLLCMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-620"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:SteelServicesLtdMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-621"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:RelatedPartiesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:WebbankMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-622"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:RelatedPartiesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:WebbankMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-623"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:RelatedPartiesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">srt:ConsolidationEliminationsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:WebbankMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-624"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:CounterpartyNameAxis">splp:RelatedPartiesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">srt:ConsolidationEliminationsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="dei:LegalEntityAxis">splp:WebbankMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:instant>2022-12-31</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="c-625"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:DiversifiedIndustrialMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-626"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:EnergyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-627"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:FinancialServicesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-628"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:SupplyChainMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-629"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:DiversifiedIndustrialMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-630"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:EnergyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-631"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:FinancialServicesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-632"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:DiversifiedIndustrialMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-633"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:EnergyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-634"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:FinancialServicesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-635"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:SupplyChainMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-636"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:DiversifiedIndustrialMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-637"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:EnergyMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-638"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">splp:ManagementFeeMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:FinancialServicesMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-639"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:DiversifiedIndustrialMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-640"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:DiversifiedIndustrialMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-641"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:DiversifiedIndustrialMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-642"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:DiversifiedIndustrialMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-643"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:EnergyMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-644"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:EnergyMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-645"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:EnergyMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-646"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:EnergyMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-647"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:FinancialServicesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-648"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:FinancialServicesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-649"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:FinancialServicesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-650"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:FinancialServicesMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-651"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:SupplyChainMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-652"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:SupplyChainMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-653"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:SupplyChainMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-654"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">splp:SupplyChainMember</xbrldi:explicitMember><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:OperatingSegmentsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-655"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:CorporateNonSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-07-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-656"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:CorporateNonSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-07-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-657"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:CorporateNonSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2023-01-01</xbrli:startDate><xbrli:endDate>2023-09-30</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="c-658"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001452857</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="srt:ConsolidationItemsAxis">us-gaap:CorporateNonSegmentMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2022-01-01</xbrli:startDate><xbrli:endDate>2022-09-30</xbrli:endDate></xbrli:period></xbrli:context></ix:resources></ix:header></div><div id="ie2772120abf54c1b9fe89779411a2018_1"></div><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.853%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr style="height:3pt"><td colspan="3" style="border-bottom:1pt solid #000000;border-top:2pt solid #000000;padding:0 1pt"></td></tr></table></div><div style="text-align:center"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">UNITED STATES</span></div><div style="text-align:center"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">SECURITIES AND EXCHANGE COMMISSION</span></div><div style="text-align:center"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Washington, D.C. 20549</span></div><div style="text-align:center"><span><br/></span></div><div style="text-align:center"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">FORM <ix:nonNumeric contextRef="c-1" name="dei:DocumentType" id="f-1">10-Q</ix:nonNumeric></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:120%">(Mark One)</span></div><div style="margin-top:5pt;text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:0.1%"></td><td style="width:2.723%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:95.977%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Wingdings',sans-serif;font-size:9pt;font-weight:700;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:DocumentQuarterlyReport" format="ixt:fixed-true" id="f-2">☑</ix:nonNumeric></span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:100%">QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</span></td></tr></table></div><div style="padding-left:18pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">For the quarterly period ended <ix:nonNumeric contextRef="c-1" name="dei:DocumentPeriodEndDate" format="ixt:date-monthname-day-year-en" id="f-3">September 30, 2023</ix:nonNumeric></span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">or</span></div><div style="margin-top:5pt;text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:0.1%"></td><td style="width:2.723%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:95.977%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Wingdings',sans-serif;font-size:9pt;font-weight:700;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:DocumentTransitionReport" format="ixt:fixed-false" id="f-4">☐</ix:nonNumeric></span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:100%">TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</span></td></tr></table></div><div style="padding-left:18pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">For the transition period from ___________ to ___________</span></div><div style="padding-left:18pt;text-align:justify"><span><br/></span></div><div style="text-align:center"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:120%">Commission File Number: <ix:nonNumeric contextRef="c-1" name="dei:EntityFileNumber" id="f-5">001-35493</ix:nonNumeric></span></div><div style="text-align:center"><img src="splp-20230930_g1.jpg" alt="Steel Partners logo - C (002).jpg" style="height:67px;margin-bottom:5pt;vertical-align:text-bottom;width:122px"/></div><div style="text-align:center"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:18pt;font-weight:700;line-height:120%"><ix:nonNumeric contextRef="c-1" name="dei:EntityRegistrantName" id="f-6">STEEL PARTNERS HOLDINGS L.P.</ix:nonNumeric></span></div><div style="text-align:center"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(Exact Name of Registrant as Specified in its Charter)</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.707%"><tr><td style="width:1.0%"></td><td style="width:48.900%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:48.900%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:EntityIncorporationStateCountryCode" format="ixt-sec:stateprovnameen" id="f-7">Delaware</ix:nonNumeric></span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:EntityTaxIdentificationNumber" id="f-8">13-3727655</ix:nonNumeric></span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(State or Other Jurisdiction of Incorporation or Organization)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(I.R.S. Employer Identification No.)</span></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center;text-indent:2.25pt"><ix:nonNumeric contextRef="c-1" name="dei:EntityAddressAddressLine1" id="f-9"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:100%">590 Madison Avenue, 32</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.85pt;font-weight:700;line-height:100%;position:relative;top:-3.15pt;vertical-align:baseline">nd</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:100%"> Floor</span></ix:nonNumeric></div></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:EntityAddressCityOrTown" id="f-10">New York</ix:nonNumeric>, <ix:nonNumeric contextRef="c-1" name="dei:EntityAddressStateOrProvince" format="ixt-sec:stateprovnameen" id="f-11">New York</ix:nonNumeric></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:EntityAddressPostalZipCode" id="f-12">10022</ix:nonNumeric></span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(Address of Principal Executive Offices)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">(Zip Code)</span></td></tr></table></div><div style="text-align:center"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:120%">(<ix:nonNumeric contextRef="c-1" name="dei:CityAreaCode" id="f-13">212</ix:nonNumeric>) <ix:nonNumeric contextRef="c-1" name="dei:LocalPhoneNumber" id="f-14">520-2300</ix:nonNumeric></span></div><div style="text-align:center"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(Registrant's Telephone Number, Including Area Code)</span></div><div style="text-align:center"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">Securities registered pursuant to Section 12(b) of the Act:</span></div><div style="margin-top:5pt;text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.853%"><tr><td style="width:1.0%"></td><td style="width:35.210%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:26.279%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:35.211%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Title of Each Class</span></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Trading Symbols</span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Name of Each Exchange on which Registered</span></td></tr><tr><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%"><ix:nonNumeric contextRef="c-2" name="dei:Security12bTitle" id="f-15">Common Units, no par value</ix:nonNumeric></span></td><td colspan="3" style="border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%"><ix:nonNumeric contextRef="c-2" name="dei:TradingSymbol" id="f-16">SPLP</ix:nonNumeric></span></td><td colspan="3" style="border-left:1pt solid #000000;border-right:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%"><ix:nonNumeric contextRef="c-2" name="dei:SecurityExchangeName" format="ixt-sec:exchnameen" id="f-17">New York Stock Exchange</ix:nonNumeric></span></td></tr><tr><td colspan="3" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%"><ix:nonNumeric contextRef="c-3" name="dei:Security12bTitle" id="f-18">6.0% Series A Preferred Units</ix:nonNumeric></span></td><td colspan="3" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%"><ix:nonNumeric contextRef="c-3" name="dei:TradingSymbol" id="f-19">SPLP-PRA</ix:nonNumeric></span></td><td colspan="3" style="border-bottom:1pt solid #000000;border-left:1pt solid #000000;border-right:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%"><ix:nonNumeric contextRef="c-3" name="dei:SecurityExchangeName" format="ixt-sec:exchnameen" id="f-20">New York Stock Exchange</ix:nonNumeric></span></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. <ix:nonNumeric contextRef="c-1" name="dei:EntityCurrentReportingStatus" id="f-21">Yes</ix:nonNumeric> </span><span style="background-color:#ffffff;color:#000000;font-family:'Wingdings',sans-serif;font-size:9pt;font-weight:400;line-height:120%">☑</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%"> No </span><span style="background-color:#ffffff;color:#000000;font-family:'Wingdings',sans-serif;font-size:9pt;font-weight:400;line-height:120%">☐</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). <ix:nonNumeric contextRef="c-1" name="dei:EntityInteractiveDataCurrent" id="f-22">Yes</ix:nonNumeric> </span><span style="background-color:#ffffff;color:#000000;font-family:'Wingdings',sans-serif;font-size:9pt;font-weight:400;line-height:120%">☑</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%"> No </span><span style="background-color:#ffffff;color:#000000;font-family:'Wingdings',sans-serif;font-size:9pt;font-weight:400;line-height:120%">☐</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.</span></div><div style="margin-top:5pt;text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:75.000%"><tr><td style="width:1.0%"></td><td style="width:52.896%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:44.904%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Large accelerated filer </span><span style="color:#000000;font-family:'Wingdings',sans-serif;font-size:9pt;font-weight:400;line-height:100%">☐</span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:EntityFilerCategory" format="ixt-sec:entityfilercategoryen" id="f-23">Accelerated filer</ix:nonNumeric> </span><span style="color:#000000;font-family:'Wingdings',sans-serif;font-size:9pt;font-weight:400;line-height:100%">☑</span></div></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Non-accelerated filer </span><span style="color:#000000;font-family:'Wingdings',sans-serif;font-size:9pt;font-weight:400;line-height:100%">☐</span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Smaller reporting company <ix:nonNumeric contextRef="c-1" name="dei:EntitySmallBusiness" format="ixt:fixed-true" id="f-24">☑</ix:nonNumeric></span></div></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">Emerging growth company <ix:nonNumeric contextRef="c-1" name="dei:EntityEmergingGrowthCompany" format="ixt:fixed-false" id="f-25">☐</ix:nonNumeric></span></div></td></tr></table></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. </span><span style="background-color:#ffffff;color:#000000;font-family:'Wingdings',sans-serif;font-size:9pt;font-weight:400;line-height:120%">☐</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes </span><span style="background-color:#ffffff;color:#000000;font-family:'Wingdings',sans-serif;font-size:9pt;font-weight:400;line-height:120%"><ix:nonNumeric contextRef="c-1" name="dei:EntityShellCompany" format="ixt:fixed-false" id="f-26">☐</ix:nonNumeric></span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%"> No </span><span style="background-color:#ffffff;color:#000000;font-family:'Wingdings',sans-serif;font-size:9pt;font-weight:400;line-height:120%">☑</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">The number of common units outstanding as of November 1, 2023 was <ix:nonFraction unitRef="shares" contextRef="c-4" decimals="INF" name="dei:EntityCommonStockSharesOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-27">21,308,375</ix:nonFraction> .</span></div><div style="margin-top:5pt;text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.853%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr style="height:3pt"><td colspan="3" style="border-bottom:2pt solid #000000;border-top:1pt solid #000000;padding:0 1pt"></td></tr></table></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><span><br/></span></div></div></div><div id="ie2772120abf54c1b9fe89779411a2018_7"></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">STEEL PARTNERS HOLDINGS L.P.</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">TABLE OF CONTENTS</span></div><div style="text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.853%"><tr><td style="width:1.0%"></td><td style="width:8.709%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:82.062%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:5.929%"></td><td style="width:0.1%"></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">PART I — FINANCIAL INFORMATION</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%">Page</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Item 1.</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Financial Statements (unaudited)</span></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_16">Consolidated Balance Sheets as of September 30, 2023 and December 31, 2022</a></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_16">2</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_19">Consolidated Statements of Operations for the three and nine months ended September 30, 2023 and 2022</a></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_19">3</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_22">Consolidated Statements of Comprehensive Income for the three and nine months ended September 30, 2023 and 2022</a></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_22">4</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_25">Consolidated Statements of Changes in Capital for the three and nine months ended September 30, 2023 and 2022</a></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_25">5</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_28">Consolidated Statements of Cash Flows for the nine months ended September 30, 2023 and 2022</a></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_28">7</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_31">Notes to Consolidated Financial Statements</a></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_31">8</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Item 2.</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_112">Management's Discussion and Analysis of Financial Condition and Results of Operations</a></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_112">36</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Item 3.</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_142">Quantitative and Qualitative Disclosures About Market Risk</a></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_142">46</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Item 4.</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_145">Controls and Procedures</a></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_145">46</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">PART II — OTHER INFORMATION</span></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Item 1.</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_151">Legal Proceedings</a></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_151">46</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Item 1A.</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_154">Risk Factors</a></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_154">47</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Item 2.</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_157">Unregistered Sales of Equity Securities and Use of Proceeds</a></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_157">48</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Item 6.</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_160">Exhibits</a></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_160">50</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_163">SIGNATURES</a></span></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="#ie2772120abf54c1b9fe89779411a2018_163">51</a></span></div></td></tr></table></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><span><br/></span></div></div></div><div id="ie2772120abf54c1b9fe89779411a2018_10"></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">PART I - FINANCIAL INFORMATION</span></div><div id="ie2772120abf54c1b9fe89779411a2018_13"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Item 1. Financial Statements</span></div><div id="ie2772120abf54c1b9fe89779411a2018_16"></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">STEEL PARTNERS HOLDINGS L.P.</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Consolidated Balance Sheets</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(Unaudited)</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(in thousands, except common units)</span></div><div style="margin-top:5pt;text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.707%"><tr><td style="width:1.0%"></td><td style="width:68.841%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.562%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.533%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.564%"></td><td style="width:0.1%"></td></tr><tr style="height:11pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;padding-right:27pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:700;line-height:100%">ASSETS</span></div></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;padding-right:83.25pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Current assets:</span></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Cash and cash equivalents</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" format="ixt:num-dot-decimal" scale="3" id="f-33">562,149</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" format="ixt:num-dot-decimal" scale="3" id="f-34">234,448</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Trade and other receivables - net of allowance for doubtful accounts of</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"> $<ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" format="ixt:num-dot-decimal" scale="3" id="f-35">2,325</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"> and $<ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" format="ixt:num-dot-decimal" scale="3" id="f-36">2,414</ix:nonFraction>, respectively</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:AccountsAndOtherReceivablesNetCurrent" format="ixt:num-dot-decimal" scale="3" id="f-37">234,080</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:AccountsAndOtherReceivablesNetCurrent" format="ixt:num-dot-decimal" scale="3" id="f-38">183,861</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span id="ib7691ff377494b33ad6c9e3c970180e4_9-0-1-1-165136"></span><div style="padding-left:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Loans receivable, including loans held for sale o</span><span style="background-color:#cceeff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">f $<ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LoansReceivableHeldForSaleAmount" format="ixt:num-dot-decimal" scale="3" id="f-39">776,060</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"> and $<ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:LoansReceivableHeldForSaleAmount" format="ixt:num-dot-decimal" scale="3" id="f-40">602,675</ix:nonFraction>, respectively, net</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="splp:NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent" format="ixt:num-dot-decimal" scale="3" id="f-41">1,443,166</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="splp:NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent" format="ixt:num-dot-decimal" scale="3" id="f-42">1,131,745</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Inventories, net</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:InventoryNet" format="ixt:num-dot-decimal" scale="3" id="f-43">214,846</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:InventoryNet" format="ixt:num-dot-decimal" scale="3" id="f-44">214,084</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Prepaid expenses and other current assets</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" format="ixt:num-dot-decimal" scale="3" id="f-45">43,618</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" format="ixt:num-dot-decimal" scale="3" id="f-46">41,090</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Total current assets</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:AssetsCurrent" format="ixt:num-dot-decimal" scale="3" id="f-47">2,497,859</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:AssetsCurrent" format="ixt:num-dot-decimal" scale="3" id="f-48">1,805,228</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Long-term loans receivable, net</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:NotesAndLoansReceivableNetNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-49">475,159</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:NotesAndLoansReceivableNetNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-50">423,248</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Goodwill</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:Goodwill" format="ixt:num-dot-decimal" scale="3" id="f-51">148,629</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:Goodwill" format="ixt:num-dot-decimal" scale="3" id="f-52">125,813</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Other intangible assets, net</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" format="ixt:num-dot-decimal" scale="3" id="f-53">118,346</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" format="ixt:num-dot-decimal" scale="3" id="f-54">94,783</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Other non-current assets</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:OtherAssetsNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-55">348,678</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:OtherAssetsNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-56">195,859</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Property, plant and equipment, net</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:PropertyPlantAndEquipmentNet" format="ixt:num-dot-decimal" scale="3" id="f-57">249,269</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:PropertyPlantAndEquipmentNet" format="ixt:num-dot-decimal" scale="3" id="f-58">238,510</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Operating lease right-of-use assets</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:OperatingLeaseRightOfUseAsset" format="ixt:num-dot-decimal" scale="3" id="f-59">73,916</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:OperatingLeaseRightOfUseAsset" format="ixt:num-dot-decimal" scale="3" id="f-60">42,711</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Long-term investments</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LongTermInvestments" format="ixt:num-dot-decimal" scale="3" id="f-61">39,373</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:LongTermInvestments" format="ixt:num-dot-decimal" scale="3" id="f-62">309,697</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Total Assets</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:Assets" format="ixt:num-dot-decimal" scale="3" id="f-63">3,951,229</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:Assets" format="ixt:num-dot-decimal" scale="3" id="f-64">3,235,849</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:700;line-height:100%">LIABILITIES AND CAPITAL</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Current liabilities:</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Accounts payable</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:AccountsPayableCurrent" format="ixt:num-dot-decimal" scale="3" id="f-65">131,886</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:AccountsPayableCurrent" format="ixt:num-dot-decimal" scale="3" id="f-66">109,572</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Accrued liabilities</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:AccruedLiabilitiesCurrent" format="ixt:num-dot-decimal" scale="3" id="f-67">137,979</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:AccruedLiabilitiesCurrent" format="ixt:num-dot-decimal" scale="3" id="f-68">112,744</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Deposits</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="splp:DepositLiabilitiesCurrent" format="ixt:num-dot-decimal" scale="3" id="f-69">1,722,254</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="splp:DepositLiabilitiesCurrent" format="ixt:num-dot-decimal" scale="3" id="f-70">1,360,477</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Short-term debt</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:ShortTermBorrowings" scale="3" id="f-71">195</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:ShortTermBorrowings" scale="3" id="f-72">685</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Current portion of long-term debt</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LongTermDebtCurrent" scale="3" id="f-73">67</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:LongTermDebtCurrent" scale="3" id="f-74">67</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Other current liabilities</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:OtherLiabilitiesCurrent" format="ixt:num-dot-decimal" scale="3" id="f-75">95,435</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:OtherLiabilitiesCurrent" format="ixt:num-dot-decimal" scale="3" id="f-76">65,598</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Total current liabilities</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LiabilitiesCurrent" format="ixt:num-dot-decimal" scale="3" id="f-77">2,087,816</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:LiabilitiesCurrent" format="ixt:num-dot-decimal" scale="3" id="f-78">1,649,143</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Long-term deposits</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="splp:DepositLiabilitiesNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-79">377,232</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="splp:DepositLiabilitiesNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-80">208,004</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Long-term debt</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LongTermDebtNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-81">186,922</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:LongTermDebtNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-82">179,572</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Other borrowings</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:OtherBorrowings" format="ixt:num-dot-decimal" scale="3" id="f-83">20,309</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:OtherBorrowings" format="ixt:num-dot-decimal" scale="3" id="f-84">41,682</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Preferred unit liability</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-85">154,250</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-86">152,247</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Accrued pension liabilities</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:DefinedBenefitPensionPlanLiabilitiesNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-87">83,694</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:DefinedBenefitPensionPlanLiabilitiesNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-88">84,948</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Deferred tax liabilities</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:DeferredIncomeTaxLiabilitiesNet" format="ixt:num-dot-decimal" scale="3" id="f-89">5,973</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:DeferredIncomeTaxLiabilitiesNet" format="ixt:num-dot-decimal" scale="3" id="f-90">41,055</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Long-term operating lease liabilities</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:OperatingLeaseLiabilityNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-91">60,185</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:OperatingLeaseLiabilityNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-92">35,512</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Other non-current liabilities</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:OtherLiabilitiesNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-93">39,876</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:OtherLiabilitiesNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-94">42,226</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Total Liabilities</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:Liabilities" format="ixt:num-dot-decimal" scale="3" id="f-95">3,016,257</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:Liabilities" format="ixt:num-dot-decimal" scale="3" id="f-96">2,434,389</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Commitments and Contingencies</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"><ix:nonFraction unitRef="usd" contextRef="c-5" xsi:nil="true" name="us-gaap:CommitmentsAndContingencies" id="f-97"></ix:nonFraction></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"><ix:nonFraction unitRef="usd" contextRef="c-6" xsi:nil="true" name="us-gaap:CommitmentsAndContingencies" id="f-98"></ix:nonFraction></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Capital:</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Partners' capital common units: <ix:nonFraction unitRef="shares" contextRef="c-5" decimals="INF" name="us-gaap:LimitedPartnersCapitalAccountUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-99"><ix:nonFraction unitRef="shares" contextRef="c-5" decimals="INF" name="us-gaap:LimitedPartnersCapitalAccountUnitsIssued" format="ixt:num-dot-decimal" scale="0" id="f-100">21,304,915</ix:nonFraction></ix:nonFraction> and <ix:nonFraction unitRef="shares" contextRef="c-6" decimals="INF" name="us-gaap:LimitedPartnersCapitalAccountUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-101"><ix:nonFraction unitRef="shares" contextRef="c-6" decimals="INF" name="us-gaap:LimitedPartnersCapitalAccountUnitsIssued" format="ixt:num-dot-decimal" scale="0" id="f-102">21,605,093</ix:nonFraction></ix:nonFraction> issued and outstanding (after deducting <ix:nonFraction unitRef="shares" contextRef="c-5" decimals="INF" name="splp:LimitedPartnersCapitalAccountUnitsHeldInTreasury" format="ixt:num-dot-decimal" scale="0" id="f-103">18,359,295</ix:nonFraction> and <ix:nonFraction unitRef="shares" contextRef="c-6" decimals="INF" name="splp:LimitedPartnersCapitalAccountUnitsHeldInTreasury" format="ixt:num-dot-decimal" scale="0" id="f-104">17,904,679</ix:nonFraction> units held in treasury, at cost of $<ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="splp:LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost" format="ixt:num-dot-decimal" scale="3" id="f-105">328,985</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="splp:LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost" format="ixt:num-dot-decimal" scale="3" id="f-106">309,257</ix:nonFraction>), respectively</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LimitedPartnersCapitalAccount" format="ixt:num-dot-decimal" scale="3" id="f-107">1,038,447</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:LimitedPartnersCapitalAccount" format="ixt:num-dot-decimal" scale="3" id="f-108">952,094</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Accumulated other comprehensive loss</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" sign="-" name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-109">152,911</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" sign="-" name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-110">151,874</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Total Partners' Capital</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:PartnersCapital" format="ixt:num-dot-decimal" scale="3" id="f-111">885,536</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:PartnersCapital" format="ixt:num-dot-decimal" scale="3" id="f-112">800,220</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Noncontrolling interests in consolidated entities</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:PartnersCapitalAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-113">49,436</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:PartnersCapitalAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-114">1,240</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Total Capital</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-115">934,972</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-116">801,460</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Total Liabilities and Capital</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LiabilitiesAndStockholdersEquity" format="ixt:num-dot-decimal" scale="3" id="f-117">3,951,229</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:LiabilitiesAndStockholdersEquity" format="ixt:num-dot-decimal" scale="3" id="f-118">3,235,849</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:center"><span><br/></span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">See accompanying Notes to Consolidated Financial Statements</span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2</span></div></div></div><div id="ie2772120abf54c1b9fe89779411a2018_19"></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">STEEL PARTNERS HOLDINGS L.P.</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Consolidated Statements of Operations</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(Unaudited)</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(in thousands, except common units and per common unit data)</span></div><div style="margin-top:5pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.186%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.280%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.280%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.280%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.284%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Revenue:</span></div></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Diversified Industrial net sales</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-7" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-119">299,098</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-8" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-120">312,200</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-9" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-121">918,570</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-10" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-122">986,113</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Energy net revenue</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-11" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-123">46,742</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-12" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-124">51,409</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-13" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-125">145,220</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-14" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-126">136,750</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Financial Services revenue</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-15" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-127">106,405</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-16" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-128">62,064</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-17" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-129">304,570</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-18" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-130">149,963</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Supply Chain revenue</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-19" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-131">40,009</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-20" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:fixed-zero" scale="3" id="f-132">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-21" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-133">70,190</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-22" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:fixed-zero" scale="3" id="f-134">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 25pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total revenue</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-135">492,254</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-136">425,673</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-137">1,438,550</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-138">1,272,826</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Costs and expenses:</span></div></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Cost of goods sold</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:CostOfGoodsAndServicesSold" format="ixt:num-dot-decimal" scale="3" id="f-139">283,285</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:CostOfGoodsAndServicesSold" format="ixt:num-dot-decimal" scale="3" id="f-140">273,657</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:CostOfGoodsAndServicesSold" format="ixt:num-dot-decimal" scale="3" id="f-141">833,977</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:CostOfGoodsAndServicesSold" format="ixt:num-dot-decimal" scale="3" id="f-142">830,640</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Selling, general and administrative expenses</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:SellingGeneralAndAdministrativeExpense" format="ixt:num-dot-decimal" scale="3" id="f-143">124,934</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:SellingGeneralAndAdministrativeExpense" format="ixt:num-dot-decimal" scale="3" id="f-144">93,634</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:SellingGeneralAndAdministrativeExpense" format="ixt:num-dot-decimal" scale="3" id="f-145">376,252</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:SellingGeneralAndAdministrativeExpense" format="ixt:num-dot-decimal" scale="3" id="f-146">280,599</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Asset impairment charges</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:TangibleAssetImpairmentCharges" format="ixt:fixed-zero" scale="3" id="f-147">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:TangibleAssetImpairmentCharges" format="ixt:num-dot-decimal" scale="3" id="f-148">2,449</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:TangibleAssetImpairmentCharges" scale="3" id="f-149">329</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:TangibleAssetImpairmentCharges" format="ixt:num-dot-decimal" scale="3" id="f-150">2,884</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Finance interest expense</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:FinancingInterestExpense" format="ixt:num-dot-decimal" scale="3" id="f-151">22,371</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:FinancingInterestExpense" format="ixt:num-dot-decimal" scale="3" id="f-152">4,770</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:FinancingInterestExpense" format="ixt:num-dot-decimal" scale="3" id="f-153">54,494</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:FinancingInterestExpense" format="ixt:num-dot-decimal" scale="3" id="f-154">7,606</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Provision for credit losses</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-155">36,969</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-156">6,593</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-157">47,979</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-158">11,758</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Interest expense</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:InterestExpense" format="ixt:num-dot-decimal" scale="3" id="f-159">4,115</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:InterestExpense" format="ixt:num-dot-decimal" scale="3" id="f-160">5,110</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:InterestExpense" format="ixt:num-dot-decimal" scale="3" id="f-161">15,934</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:InterestExpense" format="ixt:num-dot-decimal" scale="3" id="f-162">14,452</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Gains from sales of businesses</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:GainLossOnSaleOfBusiness" format="ixt:fixed-zero" scale="3" id="f-163">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:GainLossOnSaleOfBusiness" scale="3" id="f-164">295</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:GainLossOnSaleOfBusiness" format="ixt:fixed-zero" scale="3" id="f-165">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:GainLossOnSaleOfBusiness" format="ixt:num-dot-decimal" scale="3" id="f-166">85,480</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Realized and unrealized (gains) losses on securities, net</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:DebtAndEquitySecuritiesGainLoss" format="ixt:num-dot-decimal" scale="3" id="f-167">8,665</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:DebtAndEquitySecuritiesGainLoss" format="ixt:num-dot-decimal" scale="3" id="f-168">3,641</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:DebtAndEquitySecuritiesGainLoss" format="ixt:num-dot-decimal" scale="3" id="f-169">6,151</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="us-gaap:DebtAndEquitySecuritiesGainLoss" format="ixt:num-dot-decimal" scale="3" id="f-170">22,570</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other income, net</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:OtherOperatingIncomeExpenseNet" scale="3" id="f-171">801</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:OtherOperatingIncomeExpenseNet" format="ixt:num-dot-decimal" scale="3" id="f-172">1,627</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:OtherOperatingIncomeExpenseNet" format="ixt:num-dot-decimal" scale="3" id="f-173">5,806</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:OtherOperatingIncomeExpenseNet" format="ixt:num-dot-decimal" scale="3" id="f-174">3,308</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 25pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total costs and expenses</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:CostsAndExpenses" format="ixt:num-dot-decimal" scale="3" id="f-175">462,208</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:CostsAndExpenses" format="ixt:num-dot-decimal" scale="3" id="f-176">380,650</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:CostsAndExpenses" format="ixt:num-dot-decimal" scale="3" id="f-177">1,317,008</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:CostsAndExpenses" format="ixt:num-dot-decimal" scale="3" id="f-178">1,081,721</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Income from operations before income taxes and equity method investments</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" format="ixt:num-dot-decimal" scale="3" id="f-179">30,046</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" format="ixt:num-dot-decimal" scale="3" id="f-180">45,023</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" format="ixt:num-dot-decimal" scale="3" id="f-181">121,542</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" format="ixt:num-dot-decimal" scale="3" id="f-182">191,105</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Income tax (benefit) provision</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" sign="-" name="us-gaap:IncomeTaxExpenseBenefit" scale="3" id="f-183">981</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:IncomeTaxExpenseBenefit" format="ixt:num-dot-decimal" scale="3" id="f-184">9,211</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" sign="-" name="us-gaap:IncomeTaxExpenseBenefit" format="ixt:num-dot-decimal" scale="3" id="f-185">1,707</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:IncomeTaxExpenseBenefit" format="ixt:num-dot-decimal" scale="3" id="f-186">56,256</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Loss (income) of associated companies, net of taxes</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" sign="-" name="us-gaap:IncomeLossFromEquityMethodInvestments" format="ixt:num-dot-decimal" scale="3" id="f-187">3,140</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:IncomeLossFromEquityMethodInvestments" scale="3" id="f-188">616</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" sign="-" name="us-gaap:IncomeLossFromEquityMethodInvestments" format="ixt:num-dot-decimal" scale="3" id="f-189">11,944</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="us-gaap:IncomeLossFromEquityMethodInvestments" format="ixt:num-dot-decimal" scale="3" id="f-190">1,767</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-191">27,887</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-192">36,428</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-193">111,305</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-194">133,082</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net (income) loss attributable to noncontrolling interests in consolidated entities</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" format="ixt:num-dot-decimal" scale="3" id="f-195">2,315</ix:nonFraction>)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" scale="3" id="f-196">111</ix:nonFraction>)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" format="ixt:num-dot-decimal" scale="3" id="f-197">1,737</ix:nonFraction>)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" scale="3" id="f-198">122</ix:nonFraction>)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income attributable to common unitholders</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:NetIncomeLoss" format="ixt:num-dot-decimal" scale="3" id="f-199">25,572</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:NetIncomeLoss" format="ixt:num-dot-decimal" scale="3" id="f-200">36,317</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:NetIncomeLoss" format="ixt:num-dot-decimal" scale="3" id="f-201">109,568</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:NetIncomeLoss" format="ixt:num-dot-decimal" scale="3" id="f-202">132,960</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income per common unit - basic</span></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income attributable to common unitholders</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-23" decimals="2" name="us-gaap:NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic" scale="0" id="f-203">1.20</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-24" decimals="2" name="us-gaap:NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic" scale="0" id="f-204">1.57</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-1" decimals="2" name="us-gaap:NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic" scale="0" id="f-205">5.10</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-25" decimals="2" name="us-gaap:NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic" scale="0" id="f-206">5.85</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income per common unit - diluted</span></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income attributable to common unitholders</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-23" decimals="2" name="us-gaap:NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" scale="0" id="f-207">1.14</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-24" decimals="2" name="us-gaap:NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" scale="0" id="f-208">1.45</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-1" decimals="2" name="us-gaap:NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" scale="0" id="f-209">4.68</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-25" decimals="2" name="us-gaap:NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" scale="0" id="f-210">5.26</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:114%">Weighted-average number of common units outstanding - basic</span></div></td><td colspan="2" style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-23" decimals="0" name="us-gaap:WeightedAverageLimitedPartnershipUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-211">21,298,871</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-24" decimals="0" name="us-gaap:WeightedAverageLimitedPartnershipUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-212">23,147,644</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-1" decimals="0" name="us-gaap:WeightedAverageLimitedPartnershipUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-213">21,495,689</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-25" decimals="0" name="us-gaap:WeightedAverageLimitedPartnershipUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-214">22,737,902</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:114%">Weighted-average number of common units outstanding - diluted</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-23" decimals="0" name="us-gaap:WeightedAverageLimitedPartnershipUnitsOutstandingDiluted" format="ixt:num-dot-decimal" scale="0" id="f-215">25,081,210</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-24" decimals="0" name="us-gaap:WeightedAverageLimitedPartnershipUnitsOutstandingDiluted" format="ixt:num-dot-decimal" scale="0" id="f-216">27,245,770</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-1" decimals="0" name="us-gaap:WeightedAverageLimitedPartnershipUnitsOutstandingDiluted" format="ixt:num-dot-decimal" scale="0" id="f-217">25,360,324</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-25" decimals="0" name="us-gaap:WeightedAverageLimitedPartnershipUnitsOutstandingDiluted" format="ixt:num-dot-decimal" scale="0" id="f-218">27,038,551</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:center"><span><br/></span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">See accompanying Notes to Consolidated Financial Statements</span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3</span></div></div></div><div id="ie2772120abf54c1b9fe89779411a2018_22"></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">STEEL PARTNERS HOLDINGS L.P.</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Consolidated Statements of Comprehensive Income</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(Unaudited)</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(in thousands)</span></div><div style="margin-top:5pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.186%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.280%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.280%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.280%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.530%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.284%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-219">27,887</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-220">36,428</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-221">111,305</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-222">133,082</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Other comprehensive (loss) income, net of taxes:</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 7pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Currency translation adjustments</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-223">1,991</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-224">2,178</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-225">1,073</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-226">4,831</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 7pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Changes in pension liabilities and other post-retirement benefit obligations</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax" scale="3" id="f-227">36</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax" format="ixt:fixed-zero" scale="3" id="f-228">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax" scale="3" id="f-229">36</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax" format="ixt:fixed-zero" scale="3" id="f-230">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Other comprehensive (loss) income</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-231">1,955</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-232">2,178</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-233">1,037</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-234">4,831</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Comprehensive income</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-235">25,932</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-236">34,250</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-237">110,268</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-238">128,251</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Comprehensive (income) loss attributable to noncontrolling interests</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-239">2,315</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" scale="3" id="f-240">111</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-241">1,737</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" scale="3" id="f-242">122</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Comprehensive income attributable to common unitholders</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:ComprehensiveIncomeNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-243">23,617</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:ComprehensiveIncomeNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-244">34,139</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:ComprehensiveIncomeNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-245">108,531</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:ComprehensiveIncomeNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-246">128,129</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:center"><span><br/></span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">See accompanying Notes to Consolidated Financial Statements</span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">4</span></div></div></div><div id="ie2772120abf54c1b9fe89779411a2018_25"></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:center"><span><br/></span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%"> STEEL PARTNERS HOLDINGS L.P.</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Consolidated Statements of Changes in Capital</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(Unaudited)</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(in thousands, except common units and treasury units)</span></div><div style="margin-top:5pt;text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:19.512%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.813%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.496%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.813%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.496%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.813%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.496%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.813%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.496%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.459%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.496%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.256%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.496%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.624%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.496%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.125%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="33" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Steel Partners Holdings L.P. Common Unitholders</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Common</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Treasury Units</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Partners'</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Accumulated Other Comprehensive</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total Partners'</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Noncontrolling Interests in Consolidated</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Units</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Units</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Dollars</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Capital</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loss</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Capital</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Entities</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Capital</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of December 31, 2022</span></div></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-26" decimals="INF" name="us-gaap:LimitedPartnersCapitalAccountUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-247">39,509,772</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-27" decimals="INF" name="us-gaap:TreasuryStockCommonShares" format="ixt:num-dot-decimal" scale="0" id="f-248">17,904,679</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-27" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-249">309,257</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-28" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-250">952,094</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-29" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-251">151,874</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-30" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-252">800,220</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-31" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-253">1,240</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-254">801,460</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-255">Cumulative effect of change in accounting principle for current expected credit losses, net of tax</span></span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-33" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-256">3,862</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-34" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-257">3,862</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-35" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-258">3,862</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income (loss)</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-36" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-259">24,846</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-37" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-260">24,846</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-38" decimals="-3" sign="-" name="us-gaap:ProfitLoss" scale="3" id="f-261">43</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-39" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-262">24,803</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Currency translation adjustments</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-40" decimals="-3" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-263">1,093</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-37" decimals="-3" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-264">1,093</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-39" decimals="-3" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-265">1,093</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Equity compensation - restricted units</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-41" decimals="INF" name="us-gaap:PartnersCapitalAccountUnitsUnitbasedCompensation" format="ixt:num-dot-decimal" scale="0" id="f-266">146,414</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-36" decimals="-3" sign="-" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-267">11</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-37" decimals="-3" sign="-" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-268">11</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-39" decimals="-3" sign="-" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-269">11</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tax withholding related to vesting of restricted units</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-41" decimals="INF" name="us-gaap:SharesPaidForTaxWithholdingForShareBasedCompensation" format="ixt:num-dot-decimal" scale="0" id="f-270">8,972</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-36" decimals="-3" name="us-gaap:AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" scale="3" id="f-271">333</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-37" decimals="-3" name="us-gaap:AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" scale="3" id="f-272">333</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-39" decimals="-3" name="us-gaap:AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" scale="3" id="f-273">333</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Purchases of SPLP common units</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-42" decimals="INF" name="us-gaap:PartnersCapitalAccountUnitsTreasury" format="ixt:num-dot-decimal" scale="0" id="f-274">75,504</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-42" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-275">3,248</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-36" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-276">3,248</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-37" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-277">3,248</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-39" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-278">3,248</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other, net</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-36" decimals="-3" sign="-" name="us-gaap:PartnersCapitalOther" scale="3" id="f-279">61</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-37" decimals="-3" sign="-" name="us-gaap:PartnersCapitalOther" scale="3" id="f-280">61</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-39" decimals="-3" sign="-" name="us-gaap:PartnersCapitalOther" scale="3" id="f-281">61</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of March 31, 2023</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-43" decimals="INF" name="us-gaap:LimitedPartnersCapitalAccountUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-282">39,647,214</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-44" decimals="INF" name="us-gaap:TreasuryStockCommonShares" format="ixt:num-dot-decimal" scale="0" id="f-283">17,980,183</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-44" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-284">312,505</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-45" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-285">969,425</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-46" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-286">150,781</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-47" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-287">818,644</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-48" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-288">1,197</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-49" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-289">819,841</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income </span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-50" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-290">59,150</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-51" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-291">59,150</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-52" decimals="-3" sign="-" name="us-gaap:ProfitLoss" scale="3" id="f-292">535</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-53" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-293">58,615</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Currency translation adjustments</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-54" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" scale="3" id="f-294">175</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-51" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" scale="3" id="f-295">175</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-53" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" scale="3" id="f-296">175</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Equity compensation - restricted units</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-55" decimals="INF" name="us-gaap:PartnersCapitalAccountUnitsUnitbasedCompensation" format="ixt:num-dot-decimal" scale="0" id="f-297">17,174</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-50" decimals="-3" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-298">419</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-51" decimals="-3" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-299">419</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-53" decimals="-3" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-300">419</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tax withholding related to vesting of restricted units</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-55" decimals="INF" name="us-gaap:SharesPaidForTaxWithholdingForShareBasedCompensation" format="ixt:num-dot-decimal" scale="0" id="f-301">2,462</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-50" decimals="-3" name="us-gaap:AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" scale="3" id="f-302">100</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-51" decimals="-3" name="us-gaap:AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" scale="3" id="f-303">100</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-53" decimals="-3" name="us-gaap:AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" scale="3" id="f-304">100</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Purchases of SPLP common units</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-56" decimals="INF" name="us-gaap:PartnersCapitalAccountUnitsTreasury" format="ixt:num-dot-decimal" scale="0" id="f-305">267,994</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-56" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-306">11,588</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-50" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-307">11,588</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-51" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-308">11,588</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-53" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-309">11,588</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Noncontrolling interests assumed upon consolidation of Steel Connect (Note 3)</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-52" decimals="-3" sign="-" name="splp:PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests" format="ixt:num-dot-decimal" scale="3" id="f-310">48,900</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-53" decimals="-3" sign="-" name="splp:PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests" format="ixt:num-dot-decimal" scale="3" id="f-311">48,900</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other, net</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-50" decimals="-3" sign="-" name="us-gaap:PartnersCapitalOther" scale="3" id="f-312">30</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-51" decimals="-3" sign="-" name="us-gaap:PartnersCapitalOther" scale="3" id="f-313">30</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-53" decimals="-3" sign="-" name="us-gaap:PartnersCapitalOther" scale="3" id="f-314">30</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of June 30, 2023</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-57" decimals="INF" name="us-gaap:LimitedPartnersCapitalAccountUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-315">39,661,926</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-58" decimals="INF" name="us-gaap:TreasuryStockCommonShares" format="ixt:num-dot-decimal" scale="0" id="f-316">18,248,177</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-58" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-317">324,093</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-59" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-318">1,017,276</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-60" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-319">150,956</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-61" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-320">866,320</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-62" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-321">49,562</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-63" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-322">915,882</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-64" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-323">25,572</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-65" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-324">25,572</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-66" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-325">2,315</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-326">27,887</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Currency translation adjustments</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-67" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-327">1,991</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-65" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-328">1,991</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-329">1,991</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Changes in pension liabilities and post-retirement benefit obligations</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-67" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" scale="3" id="f-330">36</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-65" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" scale="3" id="f-331">36</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" scale="3" id="f-332">36</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Equity compensation - restricted units</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-68" decimals="INF" name="us-gaap:PartnersCapitalAccountUnitsUnitbasedCompensation" format="ixt:num-dot-decimal" scale="0" id="f-333">2,284</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-64" decimals="-3" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-334">599</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-65" decimals="-3" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-335">599</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-336">599</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Purchases of SPLP common units</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-69" decimals="INF" name="us-gaap:PartnersCapitalAccountUnitsTreasury" format="ixt:num-dot-decimal" scale="0" id="f-337">111,118</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-69" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-338">4,891</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-64" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-339">4,891</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-65" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-340">4,891</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-341">4,891</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Adjustment to interest in consolidated subsidiaries</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-64" decimals="-3" name="us-gaap:MinorityInterestDecreaseFromRedemptions" scale="3" id="f-342">110</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-65" decimals="-3" name="us-gaap:MinorityInterestDecreaseFromRedemptions" scale="3" id="f-343">110</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-66" decimals="-3" name="us-gaap:MinorityInterestDecreaseFromRedemptions" format="ixt:num-dot-decimal" scale="3" id="f-344">2,440</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:MinorityInterestDecreaseFromRedemptions" format="ixt:num-dot-decimal" scale="3" id="f-345">2,550</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other, net</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-69" decimals="-3" sign="-" name="us-gaap:PartnersCapitalOther" scale="3" id="f-346">1</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-64" decimals="-3" name="us-gaap:PartnersCapitalOther" scale="3" id="f-347">1</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-65" decimals="-3" name="us-gaap:PartnersCapitalOther" scale="3" id="f-348">1</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-66" decimals="-3" sign="-" name="us-gaap:PartnersCapitalOther" scale="3" id="f-349">1</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:PartnersCapitalOther" format="ixt:fixed-zero" scale="3" id="f-350">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of September 30, 2023</span></td><td colspan="2" style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-70" decimals="INF" name="us-gaap:LimitedPartnersCapitalAccountUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-351">39,664,210</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-71" decimals="INF" name="us-gaap:TreasuryStockCommonShares" format="ixt:num-dot-decimal" scale="0" id="f-352">18,359,295</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-71" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-353">328,985</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-72" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-354">1,038,447</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-73" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-355">152,911</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-74" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-356">885,536</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-75" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-357">49,436</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-358">934,972</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="margin-top:5pt;text-align:justify"><span><br/></span></div><div style="margin-top:5pt;text-align:justify"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">5</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="margin-top:5pt;text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:19.512%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.813%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.496%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.813%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.496%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.813%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.496%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.813%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.496%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.459%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.496%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.256%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.496%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.624%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.496%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.125%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="33" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Steel Partners Holdings L.P. Common Unitholders</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Common</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Treasury Units</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Partners'</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Accumulated Other Comprehensive</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total Partners'</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Noncontrolling Interests in Consolidated</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Units</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Units</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Dollars</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Capital</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loss</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Capital</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Entities</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Capital</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of December 31, 2021</span></div></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-76" decimals="INF" name="us-gaap:LimitedPartnersCapitalAccountUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-359">37,828,941</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-77" decimals="INF" name="us-gaap:TreasuryStockCommonShares" format="ixt:num-dot-decimal" scale="0" id="f-360">16,810,932</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-77" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-361">264,284</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-78" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-362">795,140</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-79" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-363">131,803</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-80" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-364">663,337</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-81" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-365">5,711</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-82" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-366">669,048</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income (loss)</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-83" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-367">4,565</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-84" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-368">4,565</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-85" decimals="-3" sign="-" name="us-gaap:ProfitLoss" scale="3" id="f-369">24</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-86" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-370">4,541</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Currency translation adjustments</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-87" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" scale="3" id="f-371">459</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-84" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" scale="3" id="f-372">459</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-86" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" scale="3" id="f-373">459</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Equity compensation - restricted units</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-88" decimals="INF" sign="-" name="us-gaap:PartnersCapitalAccountUnitsUnitbasedCompensation" format="ixt:num-dot-decimal" scale="0" id="f-374">37,315</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-83" decimals="-3" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-375">119</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-84" decimals="-3" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-376">119</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-86" decimals="-3" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-377">119</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Purchases of SPLP common units</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-89" decimals="INF" name="us-gaap:PartnersCapitalAccountUnitsTreasury" format="ixt:num-dot-decimal" scale="0" id="f-378">268,623</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-89" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-379">10,418</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-83" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-380">10,418</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-84" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-381">10,418</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-86" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-382">10,418</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Purchases of subsidiary shares from noncontrolling interests</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-83" decimals="-3" name="splp:PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests" format="ixt:num-dot-decimal" scale="3" id="f-383">3,942</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-84" decimals="-3" name="splp:PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests" format="ixt:num-dot-decimal" scale="3" id="f-384">3,942</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-85" decimals="-3" name="splp:PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests" format="ixt:num-dot-decimal" scale="3" id="f-385">4,664</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-86" decimals="-3" name="splp:PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests" format="ixt:num-dot-decimal" scale="3" id="f-386">8,606</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of March 31, 2022</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-90" decimals="INF" name="us-gaap:LimitedPartnersCapitalAccountUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-387">37,791,626</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-91" decimals="INF" name="us-gaap:TreasuryStockCommonShares" format="ixt:num-dot-decimal" scale="0" id="f-388">17,079,555</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-91" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-389">274,702</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-92" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-390">785,464</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-93" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-391">132,262</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-94" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-392">653,202</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-95" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-393">1,023</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-96" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-394">654,225</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-97" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-395">92,078</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-98" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-396">92,078</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-99" decimals="-3" name="us-gaap:ProfitLoss" scale="3" id="f-397">35</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-100" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-398">92,113</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Currency translation adjustments</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-101" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-399">2,194</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-98" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-400">2,194</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-100" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-401">2,194</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Equity compensation - restricted units</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-102" decimals="INF" name="us-gaap:PartnersCapitalAccountUnitsUnitbasedCompensation" format="ixt:num-dot-decimal" scale="0" id="f-402">1,705,239</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-97" decimals="-3" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-403">354</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-98" decimals="-3" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-404">354</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-100" decimals="-3" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-405">354</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Purchases of SPLP common units</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-103" decimals="INF" name="us-gaap:PartnersCapitalAccountUnitsTreasury" format="ixt:num-dot-decimal" scale="0" id="f-406">500,064</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-103" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-407">20,999</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-97" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-408">20,999</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-98" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-409">20,999</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-100" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-410">20,999</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other, net</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-97" decimals="-3" name="us-gaap:PartnersCapitalOther" scale="3" id="f-411">11</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-98" decimals="-3" name="us-gaap:PartnersCapitalOther" scale="3" id="f-412">11</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-100" decimals="-3" name="us-gaap:PartnersCapitalOther" scale="3" id="f-413">11</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of June 30, 2022</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-104" decimals="INF" name="us-gaap:LimitedPartnersCapitalAccountUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-414">39,496,865</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-105" decimals="INF" name="us-gaap:TreasuryStockCommonShares" format="ixt:num-dot-decimal" scale="0" id="f-415">17,579,619</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-105" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-416">295,701</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-106" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-417">856,908</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-107" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-418">134,456</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-108" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-419">722,452</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-109" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-420">1,058</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-110" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-421">723,510</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income</span></td><td colspan="2" style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-111" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-422">36,317</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-112" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-423">36,317</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-113" decimals="-3" name="us-gaap:ProfitLoss" scale="3" id="f-424">111</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-425">36,428</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:3pt double #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Currency translation adjustments</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-114" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-426">2,178</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-112" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-427">2,178</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-428">2,178</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Equity compensation - restricted units</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-115" decimals="INF" name="us-gaap:PartnersCapitalAccountUnitsUnitbasedCompensation" format="ixt:num-dot-decimal" scale="0" id="f-429">40,532</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-111" decimals="-3" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-430">369</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-112" decimals="-3" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-431">369</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:PartnersCapitalAccountUnitBasedCompensation" scale="3" id="f-432">369</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tax withholding related to vesting of restricted units</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-115" decimals="INF" name="us-gaap:SharesPaidForTaxWithholdingForShareBasedCompensation" scale="3" id="f-433">31.297</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-111" decimals="-3" name="us-gaap:AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" scale="3" id="f-434">560</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-112" decimals="-3" name="us-gaap:AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" scale="3" id="f-435">560</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" scale="3" id="f-436">560</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Purchases of SPLP common units</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-116" decimals="INF" name="us-gaap:PartnersCapitalAccountUnitsTreasury" format="ixt:num-dot-decimal" scale="0" id="f-437">236,746</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-116" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-438">9,902</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-111" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-439">9,902</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-112" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-440">9,902</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-441">9,902</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of September 30, 2022</span></td><td colspan="2" style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-117" decimals="INF" name="us-gaap:LimitedPartnersCapitalAccountUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-442">39,506,100</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="shares" contextRef="c-118" decimals="INF" name="us-gaap:TreasuryStockCommonShares" format="ixt:num-dot-decimal" scale="0" id="f-443">17,816,365</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-118" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-444">305,603</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-119" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-445">883,132</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-120" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-446">136,634</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-121" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-447">746,498</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-122" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-448">1,169</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-123" decimals="-3" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-449">747,667</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:center"><span><br/></span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">See accompanying Notes to Consolidated Financial Statements</span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">6</span></div></div></div><div id="ie2772120abf54c1b9fe89779411a2018_28"></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">STEEL PARTNERS HOLDINGS L.P.</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Consolidated Statements of Cash Flows</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(Unaudited)</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(in thousands)</span><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.707%"><tr><td style="width:1.0%"></td><td style="width:68.841%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.562%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.533%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.564%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:700;line-height:100%">Nine Months Ended September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:700;line-height:100%">Cash flows from operating activities:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Net income</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-450">111,305</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-451">133,082</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Adjustments to reconcile net income from operations to net cash (used in) provided by operating activities:</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Provision for credit losses </span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-452">47,979</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-453">11,758</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Loss of associated companies, net of taxes</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" sign="-" name="us-gaap:IncomeLossFromEquityMethodInvestments" format="ixt:num-dot-decimal" scale="3" id="f-454">11,944</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="us-gaap:IncomeLossFromEquityMethodInvestments" format="ixt:num-dot-decimal" scale="3" id="f-455">1,767</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Realized and unrealized (gains) losses on securities, net</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:DebtAndEquitySecuritiesGainLoss" format="ixt:num-dot-decimal" scale="3" id="f-456">6,151</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="us-gaap:DebtAndEquitySecuritiesGainLoss" format="ixt:num-dot-decimal" scale="3" id="f-457">22,570</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Gains on sales of businesses</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:GainLossOnSaleOfBusiness" format="ixt:fixed-zero" scale="3" id="f-458">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:GainLossOnSaleOfBusiness" format="ixt:num-dot-decimal" scale="3" id="f-459">85,480</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Gain on sale of property, plant and equipment</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:GainLossOnSaleOfPropertyPlantEquipment" format="ixt:fixed-zero" scale="3" id="f-460">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:GainLossOnSaleOfPropertyPlantEquipment" scale="3" id="f-461">945</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Derivative gains on economic interests in loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:DerivativeGainOnDerivative" format="ixt:num-dot-decimal" scale="3" id="f-462">3,762</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:DerivativeGainOnDerivative" format="ixt:num-dot-decimal" scale="3" id="f-463">3,973</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Non-cash pension expense (income)</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:PensionExpenseReversalOfExpenseNoncash" format="ixt:num-dot-decimal" scale="3" id="f-464">8,948</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="us-gaap:PensionExpenseReversalOfExpenseNoncash" format="ixt:num-dot-decimal" scale="3" id="f-465">5,405</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Deferred income taxes</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:IncreaseDecreaseInDeferredIncomeTaxes" format="ixt:num-dot-decimal" scale="3" id="f-466">30,390</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="us-gaap:IncreaseDecreaseInDeferredIncomeTaxes" format="ixt:num-dot-decimal" scale="3" id="f-467">17,682</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Depreciation and amortization</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:num-dot-decimal" scale="3" id="f-468">41,433</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:num-dot-decimal" scale="3" id="f-469">40,212</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Non-cash lease expense</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="splp:NoncashLeaseExpense" format="ixt:num-dot-decimal" scale="3" id="f-470">12,710</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="splp:NoncashLeaseExpense" format="ixt:num-dot-decimal" scale="3" id="f-471">7,456</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Equity-based compensation</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:ShareBasedCompensation" format="ixt:num-dot-decimal" scale="3" id="f-472">1,007</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:ShareBasedCompensation" scale="3" id="f-473">842</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Asset impairment charges</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:TangibleAssetImpairmentCharges" scale="3" id="f-474">329</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:TangibleAssetImpairmentCharges" format="ixt:num-dot-decimal" scale="3" id="f-475">2,884</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Other</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" sign="-" name="us-gaap:OtherNoncashIncomeExpense" format="ixt:num-dot-decimal" scale="3" id="f-476">2,193</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="us-gaap:OtherNoncashIncomeExpense" format="ixt:num-dot-decimal" scale="3" id="f-477">2,192</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Net change in operating assets and liabilities:</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Trade and other receivables</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:IncreaseDecreaseInReceivables" format="ixt:num-dot-decimal" scale="3" id="f-478">12,999</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:IncreaseDecreaseInReceivables" format="ixt:num-dot-decimal" scale="3" id="f-479">24,953</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Inventories</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" sign="-" name="us-gaap:IncreaseDecreaseInInventories" format="ixt:num-dot-decimal" scale="3" id="f-480">6,241</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:IncreaseDecreaseInInventories" format="ixt:num-dot-decimal" scale="3" id="f-481">38,556</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Prepaid expenses and other assets</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" format="ixt:num-dot-decimal" scale="3" id="f-482">1,038</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" format="ixt:num-dot-decimal" scale="3" id="f-483">20,301</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Accounts payable, accrued and other liabilities</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" sign="-" name="us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" format="ixt:num-dot-decimal" scale="3" id="f-484">4,689</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" format="ixt:num-dot-decimal" scale="3" id="f-485">85,368</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Net increase in loans held for sale</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:IncreaseDecreaseInLoansHeldForSale" format="ixt:num-dot-decimal" scale="3" id="f-486">173,385</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:IncreaseDecreaseInLoansHeldForSale" format="ixt:num-dot-decimal" scale="3" id="f-487">204,724</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Net cash provided by (used in) operating activities</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" format="ixt:num-dot-decimal" scale="3" id="f-488">11,675</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" format="ixt:num-dot-decimal" scale="3" id="f-489">58,524</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:700;line-height:100%">Cash flows from investing activities:</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Purchases of investments</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:PaymentsToAcquireInvestments" format="ixt:num-dot-decimal" scale="3" id="f-490">204,611</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:PaymentsToAcquireInvestments" format="ixt:num-dot-decimal" scale="3" id="f-491">284,884</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Proceeds from sales of investments</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:ProceedsFromSaleOfOtherInvestments" format="ixt:num-dot-decimal" scale="3" id="f-492">207,893</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:ProceedsFromSaleOfOtherInvestments" format="ixt:fixed-zero" scale="3" id="f-493">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Proceeds from maturities of investments</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:ProceedsFromSaleOfShortTermInvestments" format="ixt:num-dot-decimal" scale="3" id="f-494">41,058</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:ProceedsFromSaleOfShortTermInvestments" format="ixt:num-dot-decimal" scale="3" id="f-495">155,899</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Principal repayment on Steel Connect Convertible Note</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="splp:ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt" format="ixt:num-dot-decimal" scale="3" id="f-496">1,000</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="splp:ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt" format="ixt:fixed-zero" scale="3" id="f-497">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Loan originations, net of collections</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:PaymentsForProceedsFromLoansAndLeases" format="ixt:num-dot-decimal" scale="3" id="f-498">242,667</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:PaymentsForProceedsFromLoansAndLeases" format="ixt:num-dot-decimal" scale="3" id="f-499">34,845</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Purchases of property, plant and equipment</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" format="ixt:num-dot-decimal" scale="3" id="f-500">36,667</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" format="ixt:num-dot-decimal" scale="3" id="f-501">30,188</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Proceeds from sale of property, plant and equipment</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:ProceedsFromSaleOfProductiveAssets" scale="3" id="f-502">490</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:ProceedsFromSaleOfProductiveAssets" format="ixt:num-dot-decimal" scale="3" id="f-503">1,241</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Net proceeds from sales of businesses</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:ProceedsFromDivestitureOfBusinesses" format="ixt:fixed-zero" scale="3" id="f-504">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:ProceedsFromDivestitureOfBusinesses" format="ixt:num-dot-decimal" scale="3" id="f-505">142,426</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Acquisition, net of cash acquired</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired" format="ixt:fixed-zero" scale="3" id="f-506">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired" format="ixt:num-dot-decimal" scale="3" id="f-507">35,298</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Increase in cash upon consolidation of Steel Connect</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="splp:ProceedsFromConsolidationInvestingActivities" format="ixt:num-dot-decimal" scale="3" id="f-508">65,896</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="splp:ProceedsFromConsolidationInvestingActivities" format="ixt:fixed-zero" scale="3" id="f-509">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Other</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:PaymentsForProceedsFromOtherInvestingActivities" format="ixt:num-dot-decimal" scale="3" id="f-510">1,084</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:PaymentsForProceedsFromOtherInvestingActivities" format="ixt:fixed-zero" scale="3" id="f-511">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Net cash used in investing activities</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" sign="-" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" format="ixt:num-dot-decimal" scale="3" id="f-512">168,692</ix:nonFraction>)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" format="ixt:num-dot-decimal" scale="3" id="f-513">85,649</ix:nonFraction>)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:700;line-height:100%">Cash flows from financing activities:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Net revolver borrowings (repayments)</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:ProceedsFromRepaymentsOfLinesOfCredit" format="ixt:num-dot-decimal" scale="3" id="f-514">6,910</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="us-gaap:ProceedsFromRepaymentsOfLinesOfCredit" format="ixt:num-dot-decimal" scale="3" id="f-515">93,359</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Repayments of term loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:RepaymentsOfLongTermDebt" scale="3" id="f-516">51</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:RepaymentsOfLongTermDebt" scale="3" id="f-517">65</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Purchases of the Company's common units</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="splp:PaymentsToAcquireTreasuryUnits" format="ixt:num-dot-decimal" scale="3" id="f-518">19,727</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="splp:PaymentsToAcquireTreasuryUnits" format="ixt:num-dot-decimal" scale="3" id="f-519">41,319</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Net decrease in other borrowings</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" sign="-" name="us-gaap:ProceedsFromRepaymentsOfOtherDebt" format="ixt:num-dot-decimal" scale="3" id="f-520">21,277</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="us-gaap:ProceedsFromRepaymentsOfOtherDebt" format="ixt:num-dot-decimal" scale="3" id="f-521">273,569</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Distribution to preferred unitholders</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:PaymentsOfDividendsCommonStock" format="ixt:num-dot-decimal" scale="3" id="f-522">7,225</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:PaymentsOfDividendsCommonStock" format="ixt:num-dot-decimal" scale="3" id="f-523">7,225</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Purchase of subsidiary shares from noncontrolling interests</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:PaymentsForRepurchaseOfRedeemableNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-524">2,784</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:PaymentsForRepurchaseOfRedeemableNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-525">8,606</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Tax withholding related to vesting of restricted units</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:PaymentsRelatedToTaxWithholdingForShareBasedCompensation" scale="3" id="f-526">433</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:PaymentsRelatedToTaxWithholdingForShareBasedCompensation" scale="3" id="f-527">560</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Net increase in deposits</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:IncreaseDecreaseInDeposits" format="ixt:num-dot-decimal" scale="3" id="f-528">531,006</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:IncreaseDecreaseInDeposits" format="ixt:num-dot-decimal" scale="3" id="f-529">606,626</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Net cash provided by financing activities</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" format="ixt:num-dot-decimal" scale="3" id="f-530">486,419</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" format="ixt:num-dot-decimal" scale="3" id="f-531">181,923</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:700;line-height:100%">Net change for the period</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" format="ixt:num-dot-decimal" scale="3" id="f-532">329,402</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" format="ixt:num-dot-decimal" scale="3" id="f-533">37,750</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Effect of exchange rate changes on cash and cash equivalents</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" sign="-" name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" format="ixt:num-dot-decimal" scale="3" id="f-534">1,701</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" format="ixt:num-dot-decimal" scale="3" id="f-535">1,596</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">Cash, cash equivalents and restricted cash at beginning of period</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" format="ixt:num-dot-decimal" scale="3" id="f-536">234,448</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-82" decimals="-3" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" format="ixt:num-dot-decimal" scale="3" id="f-537">325,363</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:700;line-height:100%">Cash, cash equivalents and restricted cash at end of period</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" format="ixt:num-dot-decimal" scale="3" id="f-538">562,149</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:7pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-123" decimals="-3" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" format="ixt:num-dot-decimal" scale="3" id="f-539">361,517</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:center"><span><br/></span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">See accompanying Notes to Consolidated Financial Statements</span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">7</span></div></div></div><div id="ie2772120abf54c1b9fe89779411a2018_31"></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">All amounts used in the Notes to Consolidated Financial Statements are in thousands, except common and preferred units, per common and preferred unit, share and per share data, and price per ounce.</span></div><div style="text-align:center"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_37"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">1. <ix:nonNumeric contextRef="c-1" name="us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock" id="f-540" continuedAt="f-540-1" escape="true">NATURE OF THE BUSINESS AND BASIS OF PRESENTATION</ix:nonNumeric></span></div><div style="text-align:justify"><span><br/></span></div><ix:continuation id="f-540-1" continuedAt="f-540-2"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Nature of the Business</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Steel Partners Holdings L.P. ("we," "our," "SPLP" or "Company") is a diversified global holding company that engages in multiple businesses through consolidated subsidiaries and other interests. It owns and operates businesses and has significant interests in various companies, including diversified industrial products, energy, defense, supply chain management and logistics, banking and youth sports. SPLP operates through the following segments: Diversified Industrial, Energy, Financial Services and Supply Chain, which are managed separately and offer different products and services. For additional details related to the Company's reportable segments, see Note 17 - "Segment Information." Steel Partners Holdings GP Inc. ("SPH GP"), a Delaware corporation, is the general partner of SPLP and is wholly-owned by SPLP. The Company is managed by SP General Services LLC ("Manager"), pursuant to the terms of an amended and restated management agreement ("Management Agreement") discussed in further detail in Note 16 - "Related Party Transactions."</span></div><div style="text-align:justify"><span><br/></span></div><ix:nonNumeric contextRef="c-1" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock" id="f-541" escape="true"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Basis of Presentation</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The accompanying unaudited consolidated financial statements as of September 30, 2023 and for the three and nine month periods ended September 30, 2023 and 2022, which have been prepared by the Company in accordance with the rules and regulations of the Securities and Exchange Commission ("SEC") for interim periods, include the accounts of the Company and its consolidated subsidiaries. The financial results of Steel Connect, Inc. ("Steel Connect" or "STCN") have been included in the Company's consolidated financial statements from May 1, 2023 (see Note 3 - "Acquisitions and Divestitures"). In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation have been reflected herein. The results of operations for the three and nine months ended September 30, 2023 are not necessarily indicative of the operating results for the full year. The accompanying unaudited consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements included in its Annual Report on Form 10-K for the fiscal year ended December 31, 2022 ("Annual Report" or "Form 10-K"), from which the consolidated balance sheet as of December 31, 2022 has been derived.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's fiscal quarter ends on the last day of the calendar quarter; however, for certain subsidiaries of the Company, the fiscal quarter periods end on the Saturday that is closest to the last day of the calendar quarter, except for the last quarterly period of the fiscal year. The Company and all its subsidiaries close their books for fiscal years on December 31 except for Steel Connect, which closes their books for fiscal years on July 31. For ease of presentation, the quarterly financial statements included herein are described as ending on the last day of the calendar quarter.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Certain financial information that is normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles ("U.S. GAAP"), but is not required for interim reporting purposes, has been condensed or omitted. Management must make estimates and assumptions that affect the consolidated financial statements and the related footnote disclosures. While management uses its best judgment, actual results may differ from those estimates. Certain reclassifications have been made to the prior period financial statements and notes to conform to the current period presentation.</span></div></ix:nonNumeric><div style="text-align:justify"><span><br/></span></div><ix:nonNumeric contextRef="c-1" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock" id="f-542" continuedAt="f-542-1" escape="true"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Adoption of New Accounting Standards</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In June 2016, the FASB issued ASU 2016-13, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">("ASU 2016-13")</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">This new standard changed the impairment model for most financial assets that are measured at amortized cost and certain other instruments, including trade receivables, from an incurred loss model to an expected loss model and added certain new required disclosures. Under the expected loss model, entities recognize estimated credit losses over the entire contractual term of the instrument rather than delaying recognition of credit losses until it is probable the loss has been incurred. The Company adopted ASU 2016-13 on January 1, 2023. The guidance was applied on a modified-retrospective basis, with the cumulative-effect adjustment recorded to partners' capital on the adoption date. The adoption did not have a material effect on the Company’s trade receivables and other financial assets of its Diversified Industrial and Energy segments. The Company's Financial Services segment recognized an increase of $<ix:nonFraction unitRef="usd" contextRef="c-124" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease" format="ixt:num-dot-decimal" scale="3" id="f-543">5,248</ix:nonFraction> to its Allowance for Credit Losses and a decrease of $<ix:nonFraction unitRef="usd" contextRef="c-125" decimals="-3" sign="-" name="us-gaap:FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease" format="ixt:num-dot-decimal" scale="3" id="f-544">3,862</ix:nonFraction>, net of tax cumulative effect adjustment to the beginning balance of partners' capital from the adoption of ASU 2016-13. Steel Connect, which comprise the Company’s Supply Chain segment, elected to early adopt ASU </span></div></ix:nonNumeric></ix:continuation><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">8</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-540-2" continuedAt="f-540-3"><ix:continuation id="f-542-1" continuedAt="f-542-2"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2016-13 as of the date of the Exchange Transaction, or May 1, 2023, in order to conform with our accounting policies. The adoption did not have a material effect on the trade receivables and other financial assets of the Company’s Supply Chain segment.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank analyzed the portfolio segments and classes of financing receivables based on the implementation of the new standard. There were no necessary changes in the portfolio segments or classes of financing receivables.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The amortized cost basis for loans is the combination of the balance, deferred fees and costs, and premium or discount. WebBank does not generally record an allowance for credit losses ("ACL") for accrued interest because uncollectible accrued interest is reversed through interest income in a timely manner in line with the nonaccrual and past due policies for loans. Accrued interest is included in other assets on the consolidated balance sheets. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As a result of the Company's adoption of ASU 2016-13, the following significant accounting policies have been updated from the policies described in the Annual Report on Form 10-K.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Loans Receivable, Including Loans Held for Sale</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank's loan activities include several lending arrangements with companies where it originates credit card and other loans for consumers and small businesses. These loans are classified as Loans receivable and are typically sold after origination. As part of these arrangements, WebBank earns fees that are recorded in non-interest income. Fees earned from these lending arrangements are recorded as fee income. WebBank also purchases participations in commercial and industrial loans through loan syndications. Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off</span><span style="color:#ee2724;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">are reported at amortized cost. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the related loan yield over the estimated life of the loan.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans held for sale are carried at amortized cost. Gains and losses are recorded in noninterest income based on the difference between sales proceeds and amortized cost.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans that are collateral-dependent are measured at the lower of amortized cost or the fair value of the collateral less the cost to sell. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans are reported as past due when either principal or interest is due and unpaid for a period of 30 days or more. The accrual of interest on loans is discontinued at the time the loan is 90 days delinquent for commercial loans, 120 days for consumer loans and 180 days for small business loans unless the loan is well-secured and in process of collection. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">All interest accrued but not collected for loans that are placed on nonaccrual or charged off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured.</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:115%">Allowance for Credit Losses</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The ACL, which consist of the allowance for loan losses, reserves for unfunded loan commitments, and the allowance on held to maturity debt securities, represents managements estimate of current expected credit losses over the contractual term of WebBank’s loan portfolio, unfunded lending commitments, and held to maturity debt securities as of the balance sheet date. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The reserves for unfunded lending commitments is included in other current liabilities on the consolidated balance sheets. The allowance for held to maturity debt securities is estimated separately from loans and carried at net amortized cost included in other non-current assets on the consolidated balance sheets. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The ACL is a valuation account that is deducted from the loan's amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged against the ACL and recognized in the consolidated statements of operations when management believes the recorded loan balance is confirmed as uncollectible. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Management estimates the allowance balance using relevant information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. The allowance for credit losses is measured on a </span></div></ix:continuation></ix:continuation><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">9</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-540-3"><ix:continuation id="f-542-2"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">collective (pool) basis when similar risk characteristics exist. Specific reserves cover impaired loans, or loans individually valuated for impairment, and are primarily measured based on the fair value of collateral. Adjustments to the fair value of collateral are made for anticipated selling costs. A specific reserve may be zero if the fair value of collateral on the measurement date is greater than the carrying balance of the impaired loan. Additionally, the present value of expected future cash flows discounted at the original contractual interest rate may also be used, when practical. WebBank leverages economic projections from a third-party provider on a quarterly basis to generate macroeconomic factors for a two-year reasonable and supportable timeframe, before reverting to the baseline loss-curve implied loss expectations. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">After applying historic loss experience, the quantitatively derived level of ACL is reviewed for each segment using qualitative criteria. Various risk factors are tracked that influence our judgment regarding the level of the ACL across the portfolio segments. Primary qualitative factors that may be reflected in the quantitative models include:</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Asset quality trends</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Risk management and loan administration practices</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Portfolio management and controls</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Effect of changes in the nature and volume of the portfolio</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Changes in lending policies and underwriting policies</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Existence and effect of any portfolio concentrations</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">National economic business conditions and other macroeconomic adjustments</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Regional and local economic and business conditions</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Data availability and applicability </span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Industry monitoring</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Value of underlying collateral</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Changes in the level of the ACL reflect changes in these factors. The magnitude of the impact of each of these factors on the qualitative assessment of the ACL changes from quarter to quarter according to the extent these factors are already reflected in historic loss rates and according to the extent these factors diverge from one another. Also considered is the uncertainty inherent in the estimation process when evaluating the ACL. </span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Accounting Standards Not Yet Effective</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In June 2022, the FASB issued ASU 2022-03</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">. The new standard clarifies that a contractual restriction on the sale of an equity security should not be considered in measuring the fair value of the security. The new standard also requires certain disclosures related to equity securities with contractual sale restrictions. The ASU is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The standard should be applied prospectively. The Company is currently evaluating this guidance to determine the impact it may have on its consolidated financial statements and related disclosures.</span></div></ix:continuation></ix:continuation><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In August 2023, the FASB issued ASU 2023-05, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Business Combinations-Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> (“ASU 2023-05”). ASU 2023-05 applies to the formation of a “joint venture” or a “corporate joint venture” and requires a joint venture to initially measure all contributions received upon its formation at fair value. The new guidance is applicable to joint venture entities with a formation date on or after January 1, 2025 on a prospective basis. Early adoption is permitted. The Company is currently evaluating the impact of this accounting standard; however, we do not expect it to have a material impact on its consolidated financial statements. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_40"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">2. <ix:nonNumeric contextRef="c-1" name="us-gaap:RevenueFromContractWithCustomerTextBlock" id="f-545" continuedAt="f-545-1" escape="true">REVENUES</ix:nonNumeric></span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><ix:continuation id="f-545-1" continuedAt="f-545-2"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%"><ix:nonNumeric contextRef="c-1" name="us-gaap:RevenueFromContractWithCustomerPolicyTextBlock" id="f-546" continuedAt="f-546-1" escape="true">Disaggregation of Revenues</ix:nonNumeric></span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"><ix:continuation id="f-546-1">Revenues are disaggregated at the Company's segment level since the segment categories depict how the nature, amount, timing and uncertainty of revenues and cash flows are affected by economic factors.</ix:continuation> For additional details related to the Company's reportable segments, see Note 17 - "Segment Information."</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The following table presents the Company's revenues disaggregated by geography for the three and nine months ended September 30, 2023 and 2022. The Company's revenues are primarily derived domestically. Foreign revenues are based on the country in which the legal subsidiary generating the revenue is domiciled. <ix:nonNumeric contextRef="c-1" name="us-gaap:DisaggregationOfRevenueTableTextBlock" id="f-547" continuedAt="f-547-1" escape="true">Revenue from any single foreign country was not material to the Company's consolidated financial statements.</ix:nonNumeric></span></div></ix:continuation><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">10</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-545-2"><div style="text-align:justify"><ix:continuation id="f-547-1"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:justify;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">United States</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-126" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-548">443,981</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-127" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-549">406,428</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-128" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-550">1,327,713</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-129" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-551">1,210,343</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Foreign</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-130" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-552">48,273</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-131" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-553">19,245</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-132" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-554">110,837</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-133" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-555">62,483</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total revenue</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-556">492,254</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-557">425,673</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-558">1,438,550</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-559">1,272,826</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></ix:continuation></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Contract Balances</span></div><div style="margin-top:1pt;text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Differences in the timing of revenue recognition, billings and cash collections result in billed trade receivables, unbilled receivables (contract assets) and deferred revenues (contract liabilities) on the consolidated balance sheets.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Contract Assets</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:38.25pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Unbilled receivables arise when the timing of billings to customers differs from the timing of revenue recognition, such as when the Company recognizes revenue over time before a customer can be billed. Contract assets are classified as Prepaid expenses and other current assets on the consolidated balance sheets. As of September 30, 2023 and December 31, 2022, the contract asset balance was $<ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:ContractWithCustomerAssetNet" format="ixt:num-dot-decimal" scale="3" id="f-560">5,700</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:ContractWithCustomerAssetNet" format="ixt:num-dot-decimal" scale="3" id="f-561">11,937</ix:nonFraction>, respectively.</span></div><div style="text-align:justify;text-indent:38.25pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Contract Liabilities</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:38.25pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company records deferred revenues when cash payments are received or due in advance of the Company's performance, including amounts that are refundable, which are recorded as contract liabilities. Contract liabilities are classified as Other current liabilities on the consolidated balance sheets, based on the timing of when the Company expects to recognize revenue.</span></div><div style="text-align:justify;text-indent:38.25pt"><span><br/></span></div><div style="text-align:justify"><ix:nonNumeric contextRef="c-1" name="us-gaap:ContractWithCustomerAssetAndLiabilityTableTextBlock" id="f-562" escape="true"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:84.407%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.393%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Contract Liabilities</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at December 31, 2022</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:ContractWithCustomerLiabilityCurrent" format="ixt:num-dot-decimal" scale="3" id="f-563">4,380</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Deferral of revenue</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="splp:ContractWithCustomerLiabilityDeferralOfRevenue" format="ixt:num-dot-decimal" scale="3" id="f-564">17,416</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recognition of unearned revenue</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="splp:ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance" format="ixt:num-dot-decimal" scale="3" id="f-565">15,578</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at September 30, 2023</span></div></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:ContractWithCustomerLiabilityCurrent" format="ixt:num-dot-decimal" scale="3" id="f-566">6,218</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at December 31, 2021</span></div></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-82" decimals="-3" name="us-gaap:ContractWithCustomerLiabilityCurrent" format="ixt:num-dot-decimal" scale="3" id="f-567">3,396</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Deferral of revenue</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="splp:ContractWithCustomerLiabilityDeferralOfRevenue" format="ixt:num-dot-decimal" scale="3" id="f-568">6,027</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recognition of unearned revenue</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="splp:ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance" format="ixt:num-dot-decimal" scale="3" id="f-569">6,161</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at September 30, 2022</span></div></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-123" decimals="-3" name="us-gaap:ContractWithCustomerLiabilityCurrent" format="ixt:num-dot-decimal" scale="3" id="f-570">3,262</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></ix:nonNumeric></div></ix:continuation><div style="text-align:justify"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_43"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">3. <ix:nonNumeric contextRef="c-1" name="us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock" id="f-571" continuedAt="f-571-1" escape="true">ACQUISITIONS AND DIVESTITURES</ix:nonNumeric></span></div><div style="text-align:justify"><span><br/></span></div><ix:continuation id="f-571-1" continuedAt="f-571-2"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:115%">Transfer and Exchange Agreement</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On April 30, 2023, the Company and Steel Connect, Inc. ("Steel Connect" or "STCN"), executed a series of agreements, in which the Company and certain of its affiliates (the "Steel Partners Group") transferred an aggregate of <ix:nonFraction unitRef="shares" contextRef="c-134" decimals="INF" name="splp:ExchangeAgreementSharesExchanged" format="ixt:num-dot-decimal" scale="0" id="f-572">3,597,744</ix:nonFraction> shares of common stock, par value $<ix:nonFraction unitRef="usdPerShare" contextRef="c-135" decimals="2" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" id="f-573">0.10</ix:nonFraction> per share, of Aerojet Rocketdyne Holdings, Inc. ("Aerojet") held by the Steel Partners Group to Steel Connect in exchange for <ix:nonFraction unitRef="shares" contextRef="c-136" decimals="INF" name="splp:ExchangeAgreementSharesExchanged" format="ixt:num-dot-decimal" scale="0" id="f-574">3,500,000</ix:nonFraction> shares of newly created Series E Convertible Preferred Stock of Steel Connect (the “Series E Convertible Preferred Stock” and such transfer and related transactions, the "Exchange Transaction"). Following approval by the Steel Connect stockholders pursuant to the rules of The Nasdaq Stock Market LLC, the Series E Convertible Preferred Stock is convertible into an aggregate of <ix:nonFraction unitRef="shares" contextRef="c-137" decimals="INF" name="us-gaap:PreferredStockConvertibleSharesIssuable" format="ixt:num-dot-decimal" scale="6" id="f-575">184.9</ix:nonFraction> million shares of Steel Connect common stock, par value $<ix:nonFraction unitRef="usdPerShare" contextRef="c-138" decimals="2" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" id="f-576">0.01</ix:nonFraction> per share (the “common stock” or “Common Stock”), and will vote together with the Steel Connect common stock and participate in any dividends paid on the Steel Connect common stock, in each case on an as-converted basis. Upon conversion of the Series E Convertible Preferred Stock, the Steel Partners Group would hold approximately <ix:nonFraction unitRef="number" contextRef="c-139" decimals="3" name="splp:ExchangeAgreementOutstandingEquityInterestsHeldPercentage" scale="-2" id="f-577">85.0</ix:nonFraction>% of the outstanding equity interests of Steel Connect. The Exchange Transaction closed on May 1, 2023, the date that the consideration was exchanged between the Company and Steel Connect and as of that date Steel Connect became a consolidated subsidiary for financial reporting purposes. Steel Connect is not consolidated for Federal income tax purposes because the ownership in Steel Connect is dispersed between different federal tax consolidation groups. Steel Connect's assets and liabilities have been included in the Company's consolidated balance sheet, with a related noncontrolling interest of <ix:nonFraction unitRef="number" contextRef="c-140" decimals="3" name="splp:ExchangeAgreementOutstandingEquityInterestsHeldPercentage" scale="-2" id="f-578">15.0</ix:nonFraction>% of STCN's common stock. Prior to May 1, 2023, the Company held a <ix:nonFraction unitRef="number" contextRef="c-141" decimals="3" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" id="f-579">49.6</ix:nonFraction>% ownership interest in Steel Connect and accounted for its investment in Steel Connect in accordance with </span></div></ix:continuation><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">11</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-571-2" continuedAt="f-571-3"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">the equity method of accounting. The Company remeasured the previously held equity method investment to its fair value based upon a valuation of Steel Connect, as of the date of the Exchange Transaction. The Exchange Transaction accomplishes the Company's objective, which is to increase ownership in Steel Connect in order to benefit from future earnings and growth and strengthens Steel Connect’s balance sheet to permit it to do acquisitions.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Exchange Transaction was accounted for in accordance with Accounting Standards Codification (“ASC”) Topic 805, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Business Combinations</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">, and, accordingly, Steel Connect’s results of operations have been consolidated in our financial statements since the date of the Exchange Transaction. The Company recorded a preliminary allocation of the Exchange Transaction to assets acquired and liabilities assumed based on their estimated fair values as of May 1, 2023. The final Exchange Transaction allocation, which is expected to be completed in the fourth quarter of 2023, will be based on final appraisals and other analysis of fair values of acquired assets and liabilities. The Company does not expect that differences between the preliminary and final Exchange Transaction allocation will have a material impact on its results of operations or financial position. The transaction costs associated with the Exchange Transaction were approximately $<ix:nonFraction unitRef="usd" contextRef="c-142" decimals="-3" name="us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" format="ixt:num-dot-decimal" scale="3" id="f-580">2,154</ix:nonFraction> and were expensed as incurred within selling, general and administrative expenses for the nine months ended September 30, 2023.</span></div><div><span><br/></span></div><ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" id="f-581" continuedAt="f-581-1" escape="true"><div style="text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The following table summarizes the total Exchange Transaction consideration:</span></div><div><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:84.407%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.393%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">(in thousands)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">May 1, 2023</span></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Fair value of Aerojet common stock</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="us-gaap:BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned" format="ixt:num-dot-decimal" scale="3" id="f-582">202,733</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Fair value of previously held interests in Steel Connect:</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Steel Connect common stock</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-144" decimals="-3" name="us-gaap:InvestmentsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-583">14,910</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Steel Connect Series C Preferred Stock</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-145" decimals="-3" name="us-gaap:InvestmentsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-584">35,000</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Steel Connect Convertible Note</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-146" decimals="-3" name="us-gaap:InvestmentsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-585">13,006</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Noncontrolling interest at fair value</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" format="ixt:num-dot-decimal" scale="3" id="f-586">48,900</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Less cash acquired</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-147" decimals="-3" name="us-gaap:CashAcquiredFromAcquisition" format="ixt:num-dot-decimal" scale="3" id="f-587">65,896</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total estimated consideration, less cash acquired</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-147" decimals="-3" name="us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired" format="ixt:num-dot-decimal" scale="3" id="f-588">248,653</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's initial fair value estimates of the assets acquired and the liabilities assumed in the Exchange Transaction, as well as updated preliminary fair value allocations reflecting adjustments made during the measurement period to date, are as follows:</span></div></ix:nonNumeric></ix:continuation><div><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">12</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-571-3" continuedAt="f-571-4"><div><ix:continuation id="f-581-1"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:54.773%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.226%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.373%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.226%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.373%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.229%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">(in thousands)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Initial Estimate</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Measurement Period Adjustments</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Preliminary Allocation</span></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Trade and other receivables</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" format="ixt:num-dot-decimal" scale="3" id="f-589">36,900</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" name="splp:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables" format="ixt:fixed-zero" scale="3" id="f-590">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" format="ixt:num-dot-decimal" scale="3" id="f-591">36,900</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Inventories, net</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" format="ixt:num-dot-decimal" scale="3" id="f-592">6,900</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" name="us-gaap:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory" format="ixt:fixed-zero" scale="3" id="f-593">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" format="ixt:num-dot-decimal" scale="3" id="f-594">6,900</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Prepaid expenses and other current assets</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" format="ixt:num-dot-decimal" scale="3" id="f-595">5,000</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" name="splp:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets" format="ixt:fixed-zero" scale="3" id="f-596">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" format="ixt:num-dot-decimal" scale="3" id="f-597">5,000</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Identifiable intangible assets</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill" format="ixt:num-dot-decimal" scale="3" id="f-598">36,000</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" sign="-" name="us-gaap:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles" scale="3" id="f-599">500</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill" format="ixt:num-dot-decimal" scale="3" id="f-600">35,500</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other non-current assets</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" format="ixt:num-dot-decimal" scale="3" id="f-601">3,900</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" name="splp:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets" format="ixt:fixed-zero" scale="3" id="f-602">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" format="ixt:num-dot-decimal" scale="3" id="f-603">3,900</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Property, plant and equipment, net</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" format="ixt:num-dot-decimal" scale="3" id="f-604">3,400</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" name="us-gaap:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment" format="ixt:fixed-zero" scale="3" id="f-605">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" format="ixt:num-dot-decimal" scale="3" id="f-606">3,400</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Operating lease right-of-use assets</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="splp:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets" format="ixt:num-dot-decimal" scale="3" id="f-607">29,250</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" name="splp:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets" format="ixt:fixed-zero" scale="3" id="f-608">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="splp:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets" format="ixt:num-dot-decimal" scale="3" id="f-609">29,250</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Investments</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="splp:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments" format="ixt:num-dot-decimal" scale="3" id="f-610">202,733</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" name="splp:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments" format="ixt:fixed-zero" scale="3" id="f-611">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="splp:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments" format="ixt:num-dot-decimal" scale="3" id="f-612">202,733</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total assets acquired</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" format="ixt:num-dot-decimal" scale="3" id="f-613">324,083</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" sign="-" name="splp:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets" scale="3" id="f-614">500</ix:nonFraction>)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" format="ixt:num-dot-decimal" scale="3" id="f-615">323,583</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Accounts payable</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" format="ixt:num-dot-decimal" scale="3" id="f-616">26,300</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" name="splp:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable" format="ixt:fixed-zero" scale="3" id="f-617">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" format="ixt:num-dot-decimal" scale="3" id="f-618">26,300</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Accrued liabilities</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="splp:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities" format="ixt:num-dot-decimal" scale="3" id="f-619">29,100</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" name="splp:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities" format="ixt:fixed-zero" scale="3" id="f-620">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="splp:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities" format="ixt:num-dot-decimal" scale="3" id="f-621">29,100</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other current liabilities</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther" format="ixt:num-dot-decimal" scale="3" id="f-622">15,230</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" name="splp:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther" format="ixt:fixed-zero" scale="3" id="f-623">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther" format="ixt:num-dot-decimal" scale="3" id="f-624">15,230</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Long-term operating lease liabilities </span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="splp:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability" format="ixt:num-dot-decimal" scale="3" id="f-625">21,300</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" name="splp:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability" format="ixt:fixed-zero" scale="3" id="f-626">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="splp:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability" format="ixt:num-dot-decimal" scale="3" id="f-627">21,300</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other non-current liabilities</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther" format="ixt:num-dot-decimal" scale="3" id="f-628">5,500</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" name="splp:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther" scale="3" id="f-629">300</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther" format="ixt:num-dot-decimal" scale="3" id="f-630">5,800</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total liabilities assumed</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" format="ixt:num-dot-decimal" scale="3" id="f-631">97,430</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" name="splp:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities" scale="3" id="f-632">300</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" format="ixt:num-dot-decimal" scale="3" id="f-633">97,730</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Goodwill</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-143" decimals="-3" name="us-gaap:Goodwill" format="ixt:num-dot-decimal" scale="3" id="f-634">22,000</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" name="us-gaap:GoodwillPurchaseAccountingAdjustments" scale="3" id="f-635">800</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="us-gaap:Goodwill" format="ixt:num-dot-decimal" scale="3" id="f-636">22,800</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net assets acquired at fair value</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-147" decimals="-3" name="us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired" format="ixt:num-dot-decimal" scale="3" id="f-637">248,653</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-150" decimals="-3" name="us-gaap:BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred" format="ixt:fixed-zero" scale="3" id="f-638">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-148" decimals="-3" name="us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired" format="ixt:num-dot-decimal" scale="3" id="f-639">248,653</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></ix:continuation></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The excess of the Exchange Transaction consideration over the fair value of net identifiable assets acquired and liabilities assumed was recorded as goodwill, which was primarily attributed to expected synergies and the assembled workforce of Steel Connect and will not be deductible for income tax purposes. The fair values assigned to the net identifiable assets and liabilities assumed were based on management’s estimates and assumptions.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Identifiable intangible assets were recognized at their estimated acquisition date fair values. The fair value of the trade name asset was determined using the relief-from-royalty method and the fair value of the customer relationships asset was determined using the excess earnings method. These income-based approaches included assumptions such as the amount and timing of projected cash flows, growth rates, customer attrition rates, discount rates, and the assessment of the asset’s life cycle. <ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" id="f-640" continuedAt="f-640-1" escape="true">The estimated fair value and estimated remaining useful lives of identifiable intangible assets as of the Exchange Transaction date were as follows:</ix:nonNumeric></span></div><div><span><br/></span></div><div><ix:continuation id="f-640-1"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:66.871%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:15.711%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.394%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">(in thousands)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Useful Life (Years)</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount</span></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Customer relationships</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonNumeric contextRef="c-151" name="us-gaap:AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife" format="ixt-sec:duryear" id="f-641">7</ix:nonNumeric></span></div></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-152" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" format="ixt:num-dot-decimal" scale="3" id="f-642">25,000</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Trade name</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Indefinite</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-153" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" format="ixt:num-dot-decimal" scale="3" id="f-643">10,500</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Estimated fair value of identifiable intangible assets</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-149" decimals="-3" name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill" format="ixt:num-dot-decimal" scale="3" id="f-644">35,500</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></ix:continuation></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The operating results of Steel Connect have been included in our consolidated financial statements since the date of the Exchange Transaction. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(Unaudited) Pro Forma Financial Information</span></div><div><span><br/></span></div><ix:nonNumeric contextRef="c-1" name="us-gaap:BusinessAcquisitionProFormaInformationTextBlock" id="f-645" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The following unaudited pro forma consolidated results of operations for the fiscal year ended December 31, 2022, has been prepared as if the Exchange Transaction had occurred on January 1, 2021. </span></div><div style="text-indent:36pt"><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">(in thousands, except per share data)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">As reported</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Pro Forma</span></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total revenue</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-32" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-646">1,695,441</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-154" decimals="-3" name="us-gaap:BusinessAcquisitionsProFormaRevenue" format="ixt:num-dot-decimal" scale="3" id="f-647">1,902,177</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Income from operations before income taxes and equity method investments</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-32" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" format="ixt:num-dot-decimal" scale="3" id="f-648">275,498</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-154" decimals="-3" name="splp:BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-649">284,111</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-32" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-650">206,165</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-154" decimals="-3" name="us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss" format="ixt:num-dot-decimal" scale="3" id="f-651">271,215</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income per common unit - basic</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-32" decimals="2" name="us-gaap:NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic" scale="0" id="f-652">9.03</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-154" decimals="2" name="us-gaap:BusinessAcquisitionProFormaEarningsPerShareBasic" scale="0" id="f-653">11.62</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income per common unit - diluted</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-32" decimals="2" name="us-gaap:NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" scale="0" id="f-654">8.12</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-154" decimals="2" name="us-gaap:BusinessAcquisitionProFormaEarningsPerShareDiluted" scale="0" id="f-655">10.33</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div></ix:nonNumeric></ix:continuation><div style="text-indent:36pt"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">13</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-571-4"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The unaudited pro forma information is presented for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved had the transaction been consummated as of that time, nor is it intended to be a projection of future results.</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">2022 WebBank Acquisition of Security Premium Finance</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On August 2, 2022, the Company, through its wholly-owned subsidiary, WebBank, completed the acquisition of Security Premium Finance Company, LLC ("Security Premium Finance"), based in Coral Gables, Florida for a total purchase price of $<ix:nonFraction unitRef="usd" contextRef="c-155" decimals="-3" name="us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired" format="ixt:num-dot-decimal" scale="3" id="f-656">47,280</ix:nonFraction> which was financed with cash on hand. The purchase price contains a profit share interest valued at approximately $<ix:nonFraction unitRef="usd" contextRef="c-156" decimals="-3" name="splp:AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium" format="ixt:num-dot-decimal" scale="3" id="f-657">1,440</ix:nonFraction>. Security Premium Finance provides insurance premium financing services for commercial and consumer clients to purchase property and casualty insurance products. In connection with the acquisition, the Company recorded premium finance receivables, other intangible assets and goodwill associated with the acquisition, totaling approximately $<ix:nonFraction unitRef="usd" contextRef="c-156" decimals="-3" name="splp:AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss" format="ixt:num-dot-decimal" scale="3" id="f-658">43,124</ix:nonFraction>, $<ix:nonFraction unitRef="usd" contextRef="c-156" decimals="-3" name="splp:AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets" format="ixt:num-dot-decimal" scale="3" id="f-659">1,370</ix:nonFraction>, and $<ix:nonFraction unitRef="usd" contextRef="c-155" decimals="-3" name="us-gaap:GoodwillAcquiredDuringPeriod" format="ixt:num-dot-decimal" scale="3" id="f-660">2,959</ix:nonFraction>, respectively, as well as other assets and liabilities. Other intangible assets primarily consist of agent relationships. The goodwill from the acquisition consists largely of the synergies expected from combining the operations of the two businesses. The goodwill of $<ix:nonFraction unitRef="usd" contextRef="c-155" decimals="-3" name="us-gaap:GoodwillAcquiredDuringPeriod" format="ixt:num-dot-decimal" scale="3" id="f-661">2,959</ix:nonFraction> is expected to be deductible for income tax purposes. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The purchase price and purchase price allocation of Security Premium Finance were finalized as of March 31, 2023, with no significant changes to preliminary amounts. The results of operations of Security Premium Finance are included with WebBank in the Company's Financial Services segment.</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:115%">2022 Noncontrolling Interest Acquisition </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On January 7, 2022, the Company entered into stock purchase agreements with certain stockholders of iGo, Inc. ("iGo") to purchase such stockholders’ shares of iGo common stock at $<ix:nonFraction unitRef="usdPerShare" contextRef="c-157" decimals="2" name="splp:StockPurchaseAgreementSharesPurchasedPricePerShare" scale="0" id="f-662">5.50</ix:nonFraction> per share in cash. Following the acquisition of such shares, the Company owned more than <ix:nonFraction unitRef="number" contextRef="c-158" decimals="2" name="us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction" scale="-2" id="f-663">90</ix:nonFraction>% of iGo’s outstanding shares. On January 14, 2022, iGo merged with a subsidiary of the Company ("Merger") without a vote or meeting of iGo's stockholders pursuant to the short-form merger provisions under the Delaware General Corporation Law. All remaining shares of iGo common stock not owned by the Company immediately prior to the Merger were converted into the right to receive $<ix:nonFraction unitRef="usdPerShare" contextRef="c-157" decimals="2" name="splp:StockPurchaseAgreementSharesPurchasedPricePerShare" scale="0" id="f-664">5.50</ix:nonFraction> per share in cash, and the Company acquired all iGo shares it previously did not own for approximately $<ix:nonFraction unitRef="usd" contextRef="c-159" decimals="-3" name="us-gaap:BusinessCombinationConsiderationTransferred1" format="ixt:num-dot-decimal" scale="3" id="f-665">8,606</ix:nonFraction>. Upon completion of the Merger, iGo became a wholly-owned subsidiary of the Company.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">2022 Investment in Nonconsolidated Affiliate </span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On April 1, 2022, the Company acquired an interest in PCS-Mosaic Co-Invest L.P. ("PCS-Mosaic"), a private investment fund for a purchase price of approximately $<ix:nonFraction unitRef="usd" contextRef="c-160" decimals="-3" name="us-gaap:AssetAcquisitionConsiderationTransferred" format="ixt:num-dot-decimal" scale="3" id="f-666">23,600</ix:nonFraction>. The fund is primarily invested in specialized software development and training services. The Company accounts for its investment as an equity method investment as the Company does not have a controlling financial interest. The Company has not elected the fair value option to account for PCS-Mosaic which will be carried at cost, plus or minus the Company's share of net earnings or losses of the investment, subject to certain other adjustments. The Company’s share of net earnings or losses of the investment is included in Income (loss) of associated companies, net of tax on the Company’s consolidated statements of operations. Dividends received from the investee reduce the carrying amount of the investment. Due to the timing of receiving financial information from PCS-Mosaic, the Company records its share of net earnings or losses on a three month lag basis. For additional details, see Note 7 – "Investments." </span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">2022 Divestiture of SLPE Business</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On April 25, 2022, the Company completed the sale of its subsidiary, SL Power Electronics Corporation ("SLPE"), to AEI US Subsidiary LLC, a subsidiary of Advanced Energy Industries, Inc. for a sales price of $<ix:nonFraction unitRef="usd" contextRef="c-161" decimals="-3" name="us-gaap:DisposalGroupIncludingDiscontinuedOperationConsideration" format="ixt:num-dot-decimal" scale="3" id="f-667">144,500</ix:nonFraction>, consisting entirely of cash. SLPE designed, manufactured, and marketed power conversion solutions for original equipment manufacturers in the medical, lighting, audio-visual, controls, and industrial sectors and comprised the Company’s Electrical Products business in the Diversified Industrial segment. SLPE recognized net sales of $<ix:nonFraction unitRef="usd" contextRef="c-162" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-668">19,408</ix:nonFraction> and income before taxes of $<ix:nonFraction unitRef="usd" contextRef="c-162" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="3" id="f-669">72</ix:nonFraction> for the nine months ended September 30, 2022.</span></div></ix:continuation><div style="text-align:justify"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_46"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">4. <ix:nonNumeric contextRef="c-1" name="us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" id="f-670" continuedAt="f-670-1" escape="true">LOANS RECEIVABLE, INCLUDING LOANS HELD FOR SALE</ix:nonNumeric></span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:31.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"><ix:continuation id="f-670-1" continuedAt="f-670-2"><ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" id="f-671" continuedAt="f-671-1" escape="true">Major classifications of Loans receivable, including loans held for sale, held by WebBank as of September 30, 2023 and December 31, 2022 are as follows:</ix:nonNumeric></ix:continuation></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">14</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-670-2" continuedAt="f-670-3"><ix:continuation id="f-671-1"><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:20.494%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.624%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:3.682%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.334%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:3.682%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.769%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.334%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.769%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.344%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="21" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Current</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Non-current</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">%</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">%</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loans held for sale</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-163" decimals="-3" name="splp:NotesAndLoansReceivableIncludingLoansHeldForSaleGross" format="ixt:num-dot-decimal" scale="3" id="f-672">776,060</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-164" decimals="-3" name="splp:NotesAndLoansReceivableIncludingLoansHeldForSaleGross" format="ixt:num-dot-decimal" scale="3" id="f-673">602,675</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-163" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossCurrent" format="ixt:num-dot-decimal" scale="3" id="f-674">776,060</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-164" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossCurrent" format="ixt:num-dot-decimal" scale="3" id="f-675">602,675</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-163" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossNoncurrent" format="ixt:fixed-zero" scale="0" id="f-676">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-164" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossNoncurrent" format="ixt:fixed-zero" scale="3" id="f-677">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial real estate loans</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-165" decimals="-3" name="splp:NotesAndLoansReceivableIncludingLoansHeldForSaleGross" format="ixt:num-dot-decimal" scale="3" id="f-678">1,563</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-165" decimals="2" name="splp:NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale" format="ixt:fixed-zero" scale="-2" id="f-679">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-166" decimals="-3" name="splp:NotesAndLoansReceivableIncludingLoansHeldForSaleGross" scale="3" id="f-680">987</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-166" decimals="2" name="splp:NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale" format="ixt:fixed-zero" scale="-2" id="f-681">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-165" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossCurrent" format="ixt:fixed-zero" scale="3" id="f-682">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-166" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossCurrent" format="ixt:fixed-zero" scale="3" id="f-683">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-165" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-684">1,563</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-166" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossNoncurrent" scale="3" id="f-685">987</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial and industrial</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-167" decimals="-3" name="splp:NotesAndLoansReceivableIncludingLoansHeldForSaleGross" format="ixt:num-dot-decimal" scale="3" id="f-686">1,051,804</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-167" decimals="2" name="splp:NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale" scale="-2" id="f-687">87</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-168" decimals="-3" name="splp:NotesAndLoansReceivableIncludingLoansHeldForSaleGross" format="ixt:num-dot-decimal" scale="3" id="f-688">857,817</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-168" decimals="2" name="splp:NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale" scale="-2" id="f-689">87</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-167" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossCurrent" format="ixt:num-dot-decimal" scale="3" id="f-690">614,488</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-168" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossCurrent" format="ixt:num-dot-decimal" scale="3" id="f-691">472,934</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-167" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-692">437,316</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-168" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-693">384,883</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Consumer loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-169" decimals="-3" name="splp:NotesAndLoansReceivableIncludingLoansHeldForSaleGross" format="ixt:num-dot-decimal" scale="3" id="f-694">153,938</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-169" decimals="2" name="splp:NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale" scale="-2" id="f-695">13</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-170" decimals="-3" name="splp:NotesAndLoansReceivableIncludingLoansHeldForSaleGross" format="ixt:num-dot-decimal" scale="3" id="f-696">123,204</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-170" decimals="2" name="splp:NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale" scale="-2" id="f-697">13</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-169" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossCurrent" format="ixt:num-dot-decimal" scale="3" id="f-698">117,658</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-170" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossCurrent" format="ixt:num-dot-decimal" scale="3" id="f-699">85,826</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-169" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-700">36,280</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-170" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-701">37,378</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total loans</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="splp:NotesAndLoansReceivableIncludingLoansHeldForSaleGross" format="ixt:num-dot-decimal" scale="3" id="f-702">1,207,305</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-5" decimals="INF" name="splp:NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale" scale="-2" id="f-703">100</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="splp:NotesAndLoansReceivableIncludingLoansHeldForSaleGross" format="ixt:num-dot-decimal" scale="3" id="f-704">982,008</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-6" decimals="INF" name="splp:NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale" scale="-2" id="f-705">100</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossCurrent" format="ixt:num-dot-decimal" scale="3" id="f-706">732,146</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossCurrent" format="ixt:num-dot-decimal" scale="3" id="f-707">558,760</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-708">475,159</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:NotesAndLoansReceivableGrossNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-709">423,248</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Less:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Allowance for credit losses</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-710">65,040</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-711">29,690</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:AllowanceForNotesAndLoansReceivableCurrent" format="ixt:num-dot-decimal" scale="3" id="f-712">65,040</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:AllowanceForNotesAndLoansReceivableCurrent" format="ixt:num-dot-decimal" scale="3" id="f-713">29,690</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:AllowanceForNotesAndLoansReceivableNoncurrent" format="ixt:fixed-zero" scale="3" id="f-714">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:AllowanceForNotesAndLoansReceivableNoncurrent" format="ixt:fixed-zero" scale="3" id="f-715">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total loans receivable, net</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="splp:NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal" format="ixt:num-dot-decimal" scale="3" id="f-716">1,142,265</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="splp:NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal" format="ixt:num-dot-decimal" scale="3" id="f-717">952,318</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:NotesAndLoansReceivableNetCurrent" format="ixt:num-dot-decimal" scale="3" id="f-718">667,106</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:NotesAndLoansReceivableNetCurrent" format="ixt:num-dot-decimal" scale="3" id="f-719">529,070</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:NotesAndLoansReceivableNetNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-720">475,159</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:NotesAndLoansReceivableNetNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-721">423,248</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-6.75pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loans receivable, including loans held for sale </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="splp:NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent" format="ixt:num-dot-decimal" scale="3" id="f-722">1,443,166</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="splp:NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent" format="ixt:num-dot-decimal" scale="3" id="f-723">1,131,745</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="splp:NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-724">475,159</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="splp:NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-725">423,248</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:112%">(a)    The amortized cost of loans receivable, including loans held for sale, is considered to be representative of fair value because the rates of interest are not significantly different from market interest rates for instruments with similar maturities. The fair value of loans receivable, including loans held for sale, was </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:112%">$<ix:nonFraction unitRef="usd" contextRef="c-171" decimals="-3" name="splp:NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal" format="ixt:num-dot-decimal" scale="3" id="f-726">1,949,294</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:112%"> and $<ix:nonFraction unitRef="usd" contextRef="c-172" decimals="-3" name="splp:NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal" format="ixt:num-dot-decimal" scale="3" id="f-727">1,548,035</ix:nonFraction> as of September 30, 2023 and December 31, 2022, respectively.</span></div></ix:continuation><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans with an amortized cost of approximately </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$<ix:nonFraction unitRef="usd" contextRef="c-173" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-728">428,221</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $<ix:nonFraction unitRef="usd" contextRef="c-174" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-729">323,740</ix:nonFraction> were pledged as collateral for potential borrowings as of September 30, 2023 and December 31, 2022, respectively. WebBank serviced </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$<ix:nonFraction unitRef="usd" contextRef="c-175" decimals="-3" name="us-gaap:ServicingAsset" format="ixt:num-dot-decimal" scale="3" id="f-730">1,745</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $<ix:nonFraction unitRef="usd" contextRef="c-176" decimals="-3" name="us-gaap:ServicingAsset" format="ixt:num-dot-decimal" scale="3" id="f-731">2,700</ix:nonFraction> in loans for others as of September 30, 2023 and December 31, 2022, respectively.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank sold loans classified as loans held for sale of </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$<ix:nonFraction unitRef="usd" contextRef="c-177" decimals="-3" name="us-gaap:ProceedsFromSaleOfLoansHeldForSale" format="ixt:num-dot-decimal" scale="3" id="f-732">13,811,235</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $<ix:nonFraction unitRef="usd" contextRef="c-178" decimals="-3" name="us-gaap:ProceedsFromSaleOfLoansHeldForSale" format="ixt:num-dot-decimal" scale="3" id="f-733">11,565,876</ix:nonFraction> during the nine months ended September 30, 2023 and 2022, respectively. The sold loans were derecognized from the consolidated balance sheets. Loans classified as loans held for sale primarily consist of consumer and small business loans. Amounts added to loans held for sale during the same periods were </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:PaymentsToPurchaseLoansHeldForSale" format="ixt:num-dot-decimal" scale="3" id="f-734">14,104,112</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:PaymentsToPurchaseLoansHeldForSale" format="ixt:num-dot-decimal" scale="3" id="f-735">11,822,704</ix:nonFraction>, respectively. </span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank's ACL increased $<ix:nonFraction unitRef="usd" contextRef="c-179" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease" format="ixt:num-dot-decimal" scale="3" id="f-736">30,929</ix:nonFraction>, or <ix:nonFraction unitRef="number" contextRef="c-179" decimals="3" name="splp:FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage" scale="-2" id="f-737">90.7</ix:nonFraction>%, during the three months ended September 30, 2023 and increased $<ix:nonFraction unitRef="usd" contextRef="c-177" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease" format="ixt:num-dot-decimal" scale="3" id="f-738">35,350</ix:nonFraction>, or <ix:nonFraction unitRef="number" contextRef="c-177" decimals="3" name="splp:FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage" scale="-2" id="f-739">119.1</ix:nonFraction>% during the nine months ended September 30, 2023. The increase in ACL primarily resulted from the deterioration in value of the collateral supporting one of WebBank's asset-based lending loans. The reserve for this loan was increased by $<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="splp:FinancingReceivableReservePeriodIncreaseDecrease" format="ixt:num-dot-decimal" scale="3" id="f-740">32,909</ix:nonFraction> to $<ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="splp:FinancingReceivableReserve" format="ixt:num-dot-decimal" scale="3" id="f-741">36,923</ix:nonFraction>, a reserve representing <ix:nonFraction unitRef="number" contextRef="c-5" decimals="3" name="splp:FinancingReceivableReservePercentage" scale="-2" id="f-742">100</ix:nonFraction>% of its outstanding principal balance. WebBank continues to monitor the impact of the current economic environment, including potential future negative impacts to its loan portfolio.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><ix:nonNumeric contextRef="c-1" name="us-gaap:AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock" id="f-743" continuedAt="f-743-1" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Changes in the ACL are summarized as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.755%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.397%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial Real Estate Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial & Industrial</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Consumer Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-180" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" scale="3" id="f-744">28</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-181" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-745">18,493</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-170" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-746">11,169</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-747">29,690</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Impact of adopting current expected credit loss accounting guidance (see Note 1)</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-182" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" scale="3" id="f-748">1</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-183" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-749">1,144</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-184" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-750">3,597</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-185" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-751">4,742</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-186" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:fixed-zero" scale="3" id="f-752">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-187" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:num-dot-decimal" scale="3" id="f-753">3,493</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-188" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:num-dot-decimal" scale="3" id="f-754">2,539</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-39" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:num-dot-decimal" scale="3" id="f-755">6,032</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-186" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-756">5</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-187" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-757">328</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-188" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-758">154</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-39" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-759">487</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Provision</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-186" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" scale="3" id="f-760">7</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-187" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-761">5,156</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-188" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-762">2,643</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-39" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-763">7,806</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">March 31, 2023</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-189" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" scale="3" id="f-764">41</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-190" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-765">21,628</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-191" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-766">15,024</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-49" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-767">36,693</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-192" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:fixed-zero" scale="3" id="f-768">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-193" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:num-dot-decimal" scale="3" id="f-769">3,826</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-194" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:num-dot-decimal" scale="3" id="f-770">2,462</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-53" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:num-dot-decimal" scale="3" id="f-771">6,288</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-192" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-772">54</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-193" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-773">366</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-194" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-774">82</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-53" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-775">502</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(Benefit) Provision</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-192" decimals="-3" sign="-" name="us-gaap:ProvisionForLoanLossesExpensed" scale="3" id="f-776">47</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-193" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-777">4,815</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-194" decimals="-3" sign="-" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-778">1,564</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-53" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-779">3,204</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">June 30, 2023</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-195" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" scale="3" id="f-780">48</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-196" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-781">22,983</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-197" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-782">11,080</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-63" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-783">34,111</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-198" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:fixed-zero" scale="3" id="f-784">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-199" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:num-dot-decimal" scale="3" id="f-785">4,569</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-200" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:num-dot-decimal" scale="3" id="f-786">1,864</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:num-dot-decimal" scale="3" id="f-787">6,433</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-198" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" format="ixt:fixed-zero" scale="3" id="f-788">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-199" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-789">305</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-200" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-790">88</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-791">393</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Provision</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-198" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" scale="3" id="f-792">1</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-199" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-793">35,191</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-200" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-794">1,777</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-795">36,969</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-201" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" scale="3" id="f-796">49</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-202" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-797">53,910</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-169" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-798">11,081</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-799">65,040</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div></ix:nonNumeric></ix:continuation><div style="text-align:justify"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">15</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-670-3" continuedAt="f-670-4"><ix:continuation id="f-743-1"><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.755%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.397%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial Real Estate Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial & Industrial</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Consumer Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2021</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-203" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" scale="3" id="f-800">23</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-204" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-801">9,205</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-205" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-802">4,697</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-82" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-803">13,925</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-206" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:fixed-zero" scale="3" id="f-804">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-207" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" scale="3" id="f-805">947</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-208" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:num-dot-decimal" scale="3" id="f-806">1,273</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-86" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:num-dot-decimal" scale="3" id="f-807">2,220</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-206" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-808">7</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-207" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-809">415</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-208" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-810">407</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-86" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-811">829</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"> (Benefit) Provision</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-206" decimals="-3" sign="-" name="us-gaap:ProvisionForLoanLossesExpensed" scale="3" id="f-812">5</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-207" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" scale="3" id="f-813">648</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-208" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" scale="3" id="f-814">639</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-86" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-815">1,282</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">March 31, 2022</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-209" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" scale="3" id="f-816">25</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-210" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-817">9,321</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-211" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-818">4,470</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-96" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-819">13,816</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-212" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:fixed-zero" scale="3" id="f-820">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-213" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:num-dot-decimal" scale="3" id="f-821">1,005</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-214" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" scale="3" id="f-822">884</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-100" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:num-dot-decimal" scale="3" id="f-823">1,889</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-212" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-824">6</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-213" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-825">410</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-214" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-826">276</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-100" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-827">692</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(Benefit) Provision</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-212" decimals="-3" sign="-" name="us-gaap:ProvisionForLoanLossesExpensed" scale="3" id="f-828">6</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-213" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-829">2,489</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-214" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-830">1,400</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-100" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-831">3,883</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">June 30, 2022</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-215" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" scale="3" id="f-832">25</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-216" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-833">11,215</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-217" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-834">5,262</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-110" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-835">16,502</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-218" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:fixed-zero" scale="3" id="f-836">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-219" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:num-dot-decimal" scale="3" id="f-837">1,672</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-220" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" scale="3" id="f-838">712</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs" format="ixt:num-dot-decimal" scale="3" id="f-839">2,384</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-218" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-840">7</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-219" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-841">396</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-220" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-842">263</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesRecovery" scale="3" id="f-843">666</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(Benefit) Provision</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-218" decimals="-3" sign="-" name="us-gaap:ProvisionForLoanLossesExpensed" scale="3" id="f-844">5</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-219" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-845">3,511</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-220" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-846">3,087</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:ProvisionForLoanLossesExpensed" format="ixt:num-dot-decimal" scale="3" id="f-847">6,593</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2022</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-221" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" scale="3" id="f-848">27</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-222" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-849">13,450</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-223" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-850">7,900</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-123" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-851">21,377</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The ACL and outstanding loan balances are summarized as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.755%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.397%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">September 30, 2023</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial Real Estate Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial & Industrial</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Consumer Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Allowance for credit losses:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Individually evaluated for impairment</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-201" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1" scale="3" id="f-852">8</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-202" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1" format="ixt:num-dot-decimal" scale="3" id="f-853">37,820</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-169" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1" format="ixt:fixed-zero" scale="3" id="f-854">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1" format="ixt:num-dot-decimal" scale="3" id="f-855">37,828</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collectively evaluated for impairment</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-201" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment" scale="3" id="f-856">41</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-202" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-857">16,090</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-169" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-858">11,081</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-859">27,212</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-201" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" scale="3" id="f-860">49</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-202" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-861">53,910</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-169" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-862">11,081</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-863">65,040</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Outstanding loan balances:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Individually evaluated for impairment</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-201" decimals="-3" name="us-gaap:FinancingReceivableIndividuallyEvaluatedForImpairment" scale="3" id="f-864">8</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-202" decimals="-3" name="us-gaap:FinancingReceivableIndividuallyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-865">39,990</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-169" decimals="-3" name="us-gaap:FinancingReceivableIndividuallyEvaluatedForImpairment" format="ixt:fixed-zero" scale="3" id="f-866">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FinancingReceivableIndividuallyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-867">39,998</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collectively evaluated for impairment</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-201" decimals="-3" name="us-gaap:FinancingReceivableCollectivelyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-868">1,555</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-202" decimals="-3" name="us-gaap:FinancingReceivableCollectivelyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-869">1,011,814</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-169" decimals="-3" name="us-gaap:FinancingReceivableCollectivelyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-870">153,938</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FinancingReceivableCollectivelyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-871">1,167,307</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-201" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-872">1,563</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-202" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-873">1,051,804</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-169" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-874">153,938</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-875">1,207,305</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.755%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.397%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">December 31, 2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial Real Estate Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial & Industrial</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Consumer Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Allowance for loan losses:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Individually evaluated for impairment</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-180" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1" scale="3" id="f-876">8</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-181" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1" scale="3" id="f-877">825</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-170" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1" format="ixt:fixed-zero" scale="3" id="f-878">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1" scale="3" id="f-879">833</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collectively evaluated for impairment</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-180" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment" scale="3" id="f-880">20</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-181" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-881">17,668</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-170" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-882">11,169</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-883">28,857</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-180" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" scale="3" id="f-884">28</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-181" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-885">18,493</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-170" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-886">11,169</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:FinancingReceivableAllowanceForCreditLosses" format="ixt:num-dot-decimal" scale="3" id="f-887">29,690</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Outstanding loan balances:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Individually evaluated for impairment</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-180" decimals="-3" name="us-gaap:FinancingReceivableIndividuallyEvaluatedForImpairment" scale="3" id="f-888">8</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-181" decimals="-3" name="us-gaap:FinancingReceivableIndividuallyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-889">4,357</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-170" decimals="-3" name="us-gaap:FinancingReceivableIndividuallyEvaluatedForImpairment" format="ixt:fixed-zero" scale="3" id="f-890">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:FinancingReceivableIndividuallyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-891">4,365</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collectively evaluated for impairment</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-180" decimals="-3" name="us-gaap:FinancingReceivableCollectivelyEvaluatedForImpairment" scale="3" id="f-892">979</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-181" decimals="-3" name="us-gaap:FinancingReceivableCollectivelyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-893">853,460</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-170" decimals="-3" name="us-gaap:FinancingReceivableCollectivelyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-894">123,204</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:FinancingReceivableCollectivelyEvaluatedForImpairment" format="ixt:num-dot-decimal" scale="3" id="f-895">977,643</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-180" decimals="-3" name="us-gaap:NotesReceivableGross" scale="3" id="f-896">987</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-181" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-897">857,817</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-170" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-898">123,204</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-899">982,008</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div></ix:continuation><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Nonaccrual and Past Due Loans</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Commercial and industrial loans past due 90 days or more and still accruing interest were </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$<ix:nonFraction unitRef="usd" contextRef="c-202" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" format="ixt:num-dot-decimal" scale="3" id="f-900">9,760</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $<ix:nonFraction unitRef="usd" contextRef="c-181" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" format="ixt:num-dot-decimal" scale="3" id="f-901">11,260</ix:nonFraction> at September 30, 2023 and December 31, 2022, respectively. Consumer loans past due 90 days or more and still accruing interest were </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$<ix:nonFraction unitRef="usd" contextRef="c-169" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" format="ixt:num-dot-decimal" scale="3" id="f-902">4,210</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $<ix:nonFraction unitRef="usd" contextRef="c-170" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" format="ixt:num-dot-decimal" scale="3" id="f-903">4,680</ix:nonFraction> at September 30, 2023 and December 31, 2022, respectively. The Company had nonaccrual loans of $</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestmentNonaccrualStatus" format="ixt:num-dot-decimal" scale="3" id="f-904">37,721</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $<ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestmentNonaccrualStatus" scale="3" id="f-905">788</ix:nonFraction> at September 30, 2023 and December 31, 2022, respectively.</span></div><div style="text-align:justify"><span><br/></span></div><ix:nonNumeric contextRef="c-1" name="us-gaap:PastDueFinancingReceivablesTableTextBlock" id="f-906" continuedAt="f-906-1" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Past due loans (accruing and nonaccruing) are summarized as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:20.494%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.488%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">September 30, 2023</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Current</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">30-89 Days <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">90+ Days <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Recorded <br/>Investment <br/>In Accruing <br/>Loans 90+ <br/>Days Past Due </span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center;text-indent:2.25pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nonaccrual </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loans </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">That Are </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Current</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline"> (a)</span></div></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial real estate loans</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-224" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-907">1,563</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-225" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:fixed-zero" scale="3" id="f-908">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-226" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:fixed-zero" scale="3" id="f-909">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-227" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:fixed-zero" scale="3" id="f-910">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-201" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-911">1,563</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-201" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" format="ixt:fixed-zero" scale="3" id="f-912">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-201" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestmentNonaccrualStatus" format="ixt:fixed-zero" scale="3" id="f-913">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial and industrial</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-228" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-914">1,027,364</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-229" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-915">14,680</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-230" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-916">9,760</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-231" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-917">24,440</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-202" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-918">1,051,804</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-202" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" format="ixt:num-dot-decimal" scale="3" id="f-919">9,760</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-202" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestmentNonaccrualStatus" format="ixt:num-dot-decimal" scale="3" id="f-920">37,721</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Consumer loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-232" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-921">145,008</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-233" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-922">4,720</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-234" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-923">4,210</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-235" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-924">8,930</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-169" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-925">153,938</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-169" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" format="ixt:num-dot-decimal" scale="3" id="f-926">4,210</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-169" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestmentNonaccrualStatus" format="ixt:fixed-zero" scale="3" id="f-927">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total loans</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-236" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-928">1,173,935</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-237" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-929">19,400</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-238" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-930">13,970</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-239" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-931">33,370</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-932">1,207,305</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" format="ixt:num-dot-decimal" scale="3" id="f-933">13,970</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestmentNonaccrualStatus" format="ixt:num-dot-decimal" scale="3" id="f-934">37,721</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div></ix:nonNumeric></ix:continuation><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">16</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-670-4" continuedAt="f-670-5"><ix:continuation id="f-906-1"><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:20.494%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.488%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">December 31, 2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Current</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">30-89 Days <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">90+ Days <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Recorded <br/>Investment <br/>In Accruing <br/>Loans 90+ <br/>Days Past Due </span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center;text-indent:2.25pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nonaccrual </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loans </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">That Are </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Current</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline"> (a)</span></div></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial real estate loans</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-240" decimals="-3" name="us-gaap:NotesReceivableGross" scale="3" id="f-935">987</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-241" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:fixed-zero" scale="3" id="f-936">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-242" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:fixed-zero" scale="3" id="f-937">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-243" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:fixed-zero" scale="3" id="f-938">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-180" decimals="-3" name="us-gaap:NotesReceivableGross" scale="3" id="f-939">987</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-180" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" format="ixt:fixed-zero" scale="3" id="f-940">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-180" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestmentNonaccrualStatus" format="ixt:fixed-zero" scale="3" id="f-941">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial and industrial</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-244" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-942">832,757</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-245" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-943">13,800</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-246" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-944">11,260</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-247" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-945">25,060</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-181" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-946">857,817</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-181" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" format="ixt:num-dot-decimal" scale="3" id="f-947">11,260</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-181" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestmentNonaccrualStatus" scale="3" id="f-948">788</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Consumer loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-248" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-949">115,054</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-249" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-950">3,470</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-250" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-951">4,680</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-251" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-952">8,150</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-170" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-953">123,204</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-170" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" format="ixt:num-dot-decimal" scale="3" id="f-954">4,680</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-170" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestmentNonaccrualStatus" format="ixt:fixed-zero" scale="3" id="f-955">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total loans</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-252" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-956">948,798</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-253" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-957">17,270</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-254" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-958">15,940</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-255" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-959">33,210</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:NotesReceivableGross" format="ixt:num-dot-decimal" scale="3" id="f-960">982,008</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" format="ixt:num-dot-decimal" scale="3" id="f-961">15,940</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:FinancingReceivableRecordedInvestmentNonaccrualStatus" scale="3" id="f-962">788</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(a)    Represents nonaccrual loans that are not past due more than 30 days; however, full payment of principal and interest is still not expected.</span></div></ix:continuation><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Credit Quality Indicators</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In addition to the past due and nonaccrual criteria, loans are analyzed using a loan grading system. Generally, internal grades are assigned to commercial loans based on the performance of the loans, financial/statistical models and loan officer judgment. For consumer loans and some commercial and industrial loans, the primary credit quality indicator is payment status. Reviews and grading of loans with unpaid principal balances of $100 or more is performed once per year. Grades follow definitions of Pass, Special Mention, Substandard and Doubtful, which are consistent with published definitions of regulatory risk classifications. The definitions of Pass, Special Mention, Substandard and Doubtful are summarized as follows:</span></div><div style="text-align:justify"><span><br/></span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">Pass</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: An asset in this category is a higher quality asset and does not fit any of the other categories described below. The likelihood of loss is considered remote.</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">Special Mention</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: An asset in this category has a specific weakness or problem but does not currently present a significant risk of loss or default as to any material term of the loan or financing agreement.</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">Substandard</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: An asset in this category has a developing or minor weakness or weaknesses that could result in loss or default if deficiencies are not corrected or adverse conditions arise.</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">Doubtful</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: An asset in this category has an existing weakness or weaknesses that have developed into a serious risk of significant loss or default with regard to a material term of the financing agreement.</span></div><div style="padding-left:9pt;text-align:justify;text-indent:-9pt"><span><br/></span></div><ix:nonNumeric contextRef="c-1" name="us-gaap:FinancingReceivableCreditQualityIndicatorsTableTextBlock" id="f-963" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Outstanding loan balances (accruing and nonaccruing) categorized by these credit quality indicators are summarized as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:44.697%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.450%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.313%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">September 30, 2023</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Non - Graded</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Pass</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Special <br/>Mention</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Sub- <br/>standard</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Doubtful</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total Loans</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial real estate loans</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-256" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-964">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-257" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-965">1,555</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-258" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-966">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-259" decimals="-3" name="us-gaap:NotesReceivableNet" scale="3" id="f-967">8</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-260" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-968">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-201" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-969">1,563</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial and industrial</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-261" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-970">645,027</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-262" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-971">366,787</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-263" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-972">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-264" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-973">3,067</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-265" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-974">36,923</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-202" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-975">1,051,804</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Consumer loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-266" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-976">153,938</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-267" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-977">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-268" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-978">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-269" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-979">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-270" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-980">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-169" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-981">153,938</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total loans</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-271" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-982">798,965</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-272" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-983">368,342</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-273" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-984">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-274" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-985">3,075</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-275" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-986">36,923</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-987">1,207,305</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:44.697%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.450%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.313%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">December 31, 2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Non - Graded</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Pass</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Special <br/>Mention</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Sub- <br/>standard</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Doubtful</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total Loans</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial real estate loans</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-276" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-988">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-277" decimals="-3" name="us-gaap:NotesReceivableNet" scale="3" id="f-989">979</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-278" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-990">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-279" decimals="-3" name="us-gaap:NotesReceivableNet" scale="3" id="f-991">8</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-280" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-992">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-180" decimals="-3" name="us-gaap:NotesReceivableNet" scale="3" id="f-993">987</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial and industrial</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-281" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-994">566,419</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-282" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-995">287,041</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-283" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-996">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-284" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-997">3,569</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-285" decimals="-3" name="us-gaap:NotesReceivableNet" scale="3" id="f-998">788</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-181" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-999">857,817</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Consumer loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-286" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-1000">123,204</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-287" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-1001">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-288" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-1002">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-289" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-1003">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-290" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-1004">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-170" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-1005">123,204</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total loans</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-291" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-1006">689,623</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-292" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-1007">288,020</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-293" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:fixed-zero" scale="3" id="f-1008">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-294" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-1009">3,577</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-295" decimals="-3" name="us-gaap:NotesReceivableNet" scale="3" id="f-1010">788</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-1011">982,008</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div></ix:nonNumeric><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">During the three and nine months ended September 30, 2023, WebBank did not issue new loans under the Small Business Administration's ("SBA") Paycheck Protection Program ("PPP") authorized under the Coronavirus Aid, Relief, and Economic Security ("CARES") Act. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The existing loans were funded by the PPP Liquidity Facility, have terms of between two and five years, and their repayment is guaranteed by the SBA. Payments by borrowers on the loans can begin up to 16 months after the note date, and interest will continue to accrue during the 16-month deferment at 1%. Loans can be forgiven in whole or in part (up to full principal and any accrued interest) if certain criteria are met. Loan processing fees paid to WebBank from the SBA are accounted for as loan origination fees. Net deferred fees are recognized over the life of the loan as yield adjustments on the loans. If a loan is paid off or forgiven by the SBA prior to its maturity date, the remaining unamortized deferred fees will be recognized in interest income at that time. The PPP loans are included in Commercial and industrial loans in the table above. As of September 30, 2023, the total PPP loans an</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">d associated liabilities were $<ix:nonFraction unitRef="usd" contextRef="c-296" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-1012">23,307</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-297" decimals="-3" name="us-gaap:OtherBorrowings" format="ixt:num-dot-decimal" scale="3" id="f-1013">20,309</ix:nonFraction>, respectively, and included in Long-term loans receivable, net, and Other borrowings, respectively, in the consolidated balance sheet as of September 30, 2023. As of December 31, 2022, the total PPP loans and associated liabilities were $<ix:nonFraction unitRef="usd" contextRef="c-298" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-1014">48,656</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-299" decimals="-3" name="us-gaap:OtherBorrowings" format="ixt:num-dot-decimal" scale="3" id="f-1015">41,682</ix:nonFraction>, respectively, and included in Long-term loans receivable, net, and Other borrowings, respectively, in the consolidated balance sheet as of December 31, 2022. Upon borrower forgiveness, the SBA pays WebBank for the principal and accrued interest owed on the loan. WebBank has </span></div></ix:continuation><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">17</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-670-5"><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">received forgiveness payments from the SBA and received payments from borrowers of $<ix:nonFraction unitRef="usd" contextRef="c-300" decimals="-3" name="us-gaap:DebtInstrumentDecreaseForgiveness" format="ixt:num-dot-decimal" scale="3" id="f-1016">25,348</ix:nonFraction> during the nine months ended September 30, 2023. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">The Company was offering loan modifications to assist borrowers during the COVID-19 pandemic. The CARES Act along with the inter</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">agency statement issued by the federal banking agencies provides that loan modifications made in response to COVID-19 do not need to be accounted for as a troubled debt restructuring ("TDR"). Accordingly, the Company does not account for such loan modifications as TDRs. The Company's loan modifications allow for payment deferrals, payment reduction, and settlements amongst others. As of September 30, 2023, the Company had granted loan modifications on $</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%"><ix:nonFraction unitRef="usd" contextRef="c-301" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-1017">1,128</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%"> of loans. The loan modification program is ongoing and additional loans continue to be granted modifications. The Company granted approximately </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%"><ix:nonFraction unitRef="loan" contextRef="c-301" decimals="-3" name="splp:FinancingReceivableNumberOfShortTermDeferments" format="ixt:num-dot-decimal" scale="3" id="f-1018">4,063</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%"> short–term deferments on loan balances of </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">$<ix:nonFraction unitRef="usd" contextRef="c-301" decimals="-3" name="us-gaap:NotesReceivableNet" format="ixt:num-dot-decimal" scale="3" id="f-1019">1,128</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">, which represent </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%"><ix:nonFraction unitRef="number" contextRef="c-301" decimals="4" name="splp:FinancingReceivableAfterAllowanceForCreditLossPercentage" scale="-2" id="f-1020">0.09</ix:nonFraction>%</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%"> of total loan balances as of September 30, 2023. These loan modifications are not classified as TDRs and will not be reported as past due provided that they are performing in accordance with the modified terms.</span></div></ix:continuation><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_49"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">5. <ix:nonNumeric contextRef="c-1" name="us-gaap:InventoryDisclosureTextBlock" id="f-1021" continuedAt="f-1021-1" escape="true">INVENTORIES, NET</ix:nonNumeric></span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><ix:continuation id="f-1021-1"><ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfInventoryCurrentTableTextBlock" id="f-1022" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A summary of Inventories, net is as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Finished products</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:InventoryFinishedGoods" format="ixt:num-dot-decimal" scale="3" id="f-1023">65,281</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:InventoryFinishedGoods" format="ixt:num-dot-decimal" scale="3" id="f-1024">57,487</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">In-process</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:InventoryWorkInProcess" format="ixt:num-dot-decimal" scale="3" id="f-1025">37,590</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:InventoryWorkInProcess" format="ixt:num-dot-decimal" scale="3" id="f-1026">39,300</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Raw materials</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:InventoryRawMaterials" format="ixt:num-dot-decimal" scale="3" id="f-1027">74,894</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:InventoryRawMaterials" format="ixt:num-dot-decimal" scale="3" id="f-1028">79,008</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:4.5pt;text-indent:-4.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Fine and fabricated precious metal in various stages of completion</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:OtherInventory" format="ixt:num-dot-decimal" scale="3" id="f-1029">37,692</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:OtherInventory" format="ixt:num-dot-decimal" scale="3" id="f-1030">39,104</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:InventoryGross" format="ixt:num-dot-decimal" scale="3" id="f-1031">215,457</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:InventoryGross" format="ixt:num-dot-decimal" scale="3" id="f-1032">214,899</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">LIFO reserve</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:InventoryLIFOReserve" scale="3" id="f-1033">611</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:InventoryLIFOReserve" scale="3" id="f-1034">815</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:InventoryNet" format="ixt:num-dot-decimal" scale="3" id="f-1035">214,846</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:InventoryNet" format="ixt:num-dot-decimal" scale="3" id="f-1036">214,084</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div></ix:nonNumeric><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Fine and Fabricated Precious Metal Inventory</span></div><div style="padding-left:36pt;text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In order to produce certain of its products, the Company purchases, maintains and utilizes </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">precious</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> metal inventory. The Company records certain </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">precious</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> metal inven</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">tory at the lower of last-in-first-out ("LIFO") cost or market value, with any adjustments recorded through Cost of goods sold. Remaining precious metal inventory is accounted for primarily at fair value.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company obtains certain precious metals under a fee consignment agreement. As of September 30, 2023 and December 31, 2022, the Company had approximately </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$<ix:nonFraction unitRef="usd" contextRef="c-302" decimals="-3" name="us-gaap:OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment" format="ixt:num-dot-decimal" scale="3" id="f-1037">27,942</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $<ix:nonFraction unitRef="usd" contextRef="c-303" decimals="-3" name="us-gaap:OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment" format="ixt:num-dot-decimal" scale="3" id="f-1038">29,381</ix:nonFraction>, respectively, of precious metals, principally silver, under consignment, which are recorded at fair value in Inventories, net with a corresponding liability for the same amount recorded in Accounts payable on the Company's consolidated balance sheets. Fees charged under the consignment agreement are recorded in Interest expense in the Company's consolidated statements of operations.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><ix:nonNumeric contextRef="c-1" name="splp:InventorySupplementalDisclosureTableTextBlock" id="f-1039" escape="true"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Supplemental inventory information:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Precious metals stated at LIFO cost</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LIFOInventoryAmount" format="ixt:num-dot-decimal" scale="3" id="f-1040">3,347</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:LIFOInventoryAmount" format="ixt:num-dot-decimal" scale="3" id="f-1041">6,678</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Precious metals stated under non-LIFO cost methods, primarily at fair value</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="splp:LIFOInventoryAmountPrimarilyatFairValue" format="ixt:num-dot-decimal" scale="3" id="f-1042">33,734</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="splp:LIFOInventoryAmountPrimarilyatFairValue" format="ixt:num-dot-decimal" scale="3" id="f-1043">31,611</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Market price per ounce:</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Silver</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerOz" contextRef="c-5" decimals="2" name="splp:MarketValuePerOunceSilver" scale="0" id="f-1044">22.31</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerOz" contextRef="c-6" decimals="2" name="splp:MarketValuePerOunceSilver" scale="0" id="f-1045">23.91</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Gold</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerOz" contextRef="c-5" decimals="2" name="splp:MarketValuePerOunceGold" format="ixt:num-dot-decimal" scale="0" id="f-1046">1,856.26</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerOz" contextRef="c-6" decimals="2" name="splp:MarketValuePerOunceGold" format="ixt:num-dot-decimal" scale="0" id="f-1047">1,824.52</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Platinum</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerOz" contextRef="c-5" decimals="2" name="splp:MarketValuePerOuncePlatinum" scale="0" id="f-1048">911.15</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerOz" contextRef="c-6" decimals="2" name="splp:MarketValuePerOuncePlatinum" format="ixt:num-dot-decimal" scale="0" id="f-1049">1,073.91</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Palladium</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerOz" contextRef="c-5" decimals="2" name="splp:MarketValuePerOuncePalladium" format="ixt:num-dot-decimal" scale="0" id="f-1050">1,256.05</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerOz" contextRef="c-6" decimals="2" name="splp:MarketValuePerOuncePalladium" format="ixt:num-dot-decimal" scale="0" id="f-1051">1,799.36</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></ix:nonNumeric></div></ix:continuation><div style="text-align:justify"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_52"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">6. <ix:nonNumeric contextRef="c-1" name="us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock" id="f-1052" continuedAt="f-1052-1" escape="true">GOODWILL AND OTHER INTANGIBLE ASSETS, NET</ix:nonNumeric></span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"><ix:continuation id="f-1052-1" continuedAt="f-1052-2"><ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfGoodwillTextBlock" id="f-1053" continuedAt="f-1053-1" escape="true">A summary of the change in the carrying amount of goodwill by reportable segment is as follows:</ix:nonNumeric></ix:continuation></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">18</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-1052-2"><ix:continuation id="f-1053-1"><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.175%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.180%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Diversified Industrial</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Energy</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Financial Services</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Supply Chain</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Corporate and Other</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of December 31, 2022</span></div></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Gross goodwill</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-304" decimals="-3" name="us-gaap:GoodwillGross" format="ixt:num-dot-decimal" scale="3" id="f-1054">155,183</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-305" decimals="-3" name="us-gaap:GoodwillGross" format="ixt:num-dot-decimal" scale="3" id="f-1055">67,143</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-306" decimals="-3" name="us-gaap:GoodwillGross" format="ixt:num-dot-decimal" scale="3" id="f-1056">9,474</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-307" decimals="-3" name="us-gaap:GoodwillGross" format="ixt:fixed-zero" scale="3" id="f-1057">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-308" decimals="-3" name="us-gaap:GoodwillGross" scale="3" id="f-1058">81</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:GoodwillGross" format="ixt:num-dot-decimal" scale="3" id="f-1059">231,881</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Accumulated impairments</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-304" decimals="-3" name="us-gaap:GoodwillImpairedAccumulatedImpairmentLoss" format="ixt:num-dot-decimal" scale="3" id="f-1060">41,278</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-305" decimals="-3" name="us-gaap:GoodwillImpairedAccumulatedImpairmentLoss" format="ixt:num-dot-decimal" scale="3" id="f-1061">64,790</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-306" decimals="-3" name="us-gaap:GoodwillImpairedAccumulatedImpairmentLoss" format="ixt:fixed-zero" scale="3" id="f-1062">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-307" decimals="-3" name="us-gaap:GoodwillImpairedAccumulatedImpairmentLoss" format="ixt:fixed-zero" scale="3" id="f-1063">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-308" decimals="-3" name="us-gaap:GoodwillImpairedAccumulatedImpairmentLoss" format="ixt:fixed-zero" scale="3" id="f-1064">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:GoodwillImpairedAccumulatedImpairmentLoss" format="ixt:num-dot-decimal" scale="3" id="f-1065">106,068</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net goodwill</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-304" decimals="-3" name="us-gaap:Goodwill" format="ixt:num-dot-decimal" scale="3" id="f-1066">113,905</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-305" decimals="-3" name="us-gaap:Goodwill" format="ixt:num-dot-decimal" scale="3" id="f-1067">2,353</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-306" decimals="-3" name="us-gaap:Goodwill" format="ixt:num-dot-decimal" scale="3" id="f-1068">9,474</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-307" decimals="-3" name="us-gaap:Goodwill" format="ixt:fixed-zero" scale="3" id="f-1069">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-308" decimals="-3" name="us-gaap:Goodwill" scale="3" id="f-1070">81</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:Goodwill" format="ixt:num-dot-decimal" scale="3" id="f-1071">125,813</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Acquisition </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-309" decimals="-3" name="us-gaap:GoodwillAcquiredDuringPeriod" format="ixt:fixed-zero" scale="3" id="f-1072">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-310" decimals="-3" name="us-gaap:GoodwillAcquiredDuringPeriod" format="ixt:fixed-zero" scale="3" id="f-1073">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-311" decimals="-3" name="us-gaap:GoodwillAcquiredDuringPeriod" format="ixt:fixed-zero" scale="3" id="f-1074">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-312" decimals="-3" name="us-gaap:GoodwillAcquiredDuringPeriod" format="ixt:num-dot-decimal" scale="3" id="f-1075">22,785</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-313" decimals="-3" name="us-gaap:GoodwillAcquiredDuringPeriod" format="ixt:fixed-zero" scale="3" id="f-1076">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:GoodwillAcquiredDuringPeriod" format="ixt:num-dot-decimal" scale="3" id="f-1077">22,785</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Currency translation adjustments</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-309" decimals="-3" name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" scale="3" id="f-1078">31</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-310" decimals="-3" name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" format="ixt:fixed-zero" scale="3" id="f-1079">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-311" decimals="-3" name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" format="ixt:fixed-zero" scale="3" id="f-1080">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-312" decimals="-3" name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" format="ixt:fixed-zero" scale="3" id="f-1081">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-313" decimals="-3" name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" format="ixt:fixed-zero" scale="3" id="f-1082">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" scale="3" id="f-1083">31</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of September 30, 2023</span></div></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Gross goodwill</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-314" decimals="-3" name="us-gaap:GoodwillGross" format="ixt:num-dot-decimal" scale="3" id="f-1084">155,214</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-315" decimals="-3" name="us-gaap:GoodwillGross" format="ixt:num-dot-decimal" scale="3" id="f-1085">67,143</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-316" decimals="-3" name="us-gaap:GoodwillGross" format="ixt:num-dot-decimal" scale="3" id="f-1086">9,474</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-317" decimals="-3" name="us-gaap:GoodwillGross" format="ixt:num-dot-decimal" scale="3" id="f-1087">22,785</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-318" decimals="-3" name="us-gaap:GoodwillGross" scale="3" id="f-1088">81</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:GoodwillGross" format="ixt:num-dot-decimal" scale="3" id="f-1089">254,697</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Accumulated impairments</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-314" decimals="-3" name="us-gaap:GoodwillImpairedAccumulatedImpairmentLoss" format="ixt:num-dot-decimal" scale="3" id="f-1090">41,278</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-315" decimals="-3" name="us-gaap:GoodwillImpairedAccumulatedImpairmentLoss" format="ixt:num-dot-decimal" scale="3" id="f-1091">64,790</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-316" decimals="-3" name="us-gaap:GoodwillImpairedAccumulatedImpairmentLoss" format="ixt:fixed-zero" scale="3" id="f-1092">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-317" decimals="-3" name="us-gaap:GoodwillImpairedAccumulatedImpairmentLoss" format="ixt:fixed-zero" scale="3" id="f-1093">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-318" decimals="-3" name="us-gaap:GoodwillImpairedAccumulatedImpairmentLoss" format="ixt:fixed-zero" scale="3" id="f-1094">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:GoodwillImpairedAccumulatedImpairmentLoss" format="ixt:num-dot-decimal" scale="3" id="f-1095">106,068</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net goodwill</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-314" decimals="-3" name="us-gaap:Goodwill" format="ixt:num-dot-decimal" scale="3" id="f-1096">113,936</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-315" decimals="-3" name="us-gaap:Goodwill" format="ixt:num-dot-decimal" scale="3" id="f-1097">2,353</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-316" decimals="-3" name="us-gaap:Goodwill" format="ixt:num-dot-decimal" scale="3" id="f-1098">9,474</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-317" decimals="-3" name="us-gaap:Goodwill" format="ixt:num-dot-decimal" scale="3" id="f-1099">22,785</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-318" decimals="-3" name="us-gaap:Goodwill" scale="3" id="f-1100">81</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:Goodwill" format="ixt:num-dot-decimal" scale="3" id="f-1101">148,629</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(a)    Related to the Exchange Transaction with Steel Connect. See Note 3 - "Acquisitions and Divestitures"</span></div></ix:continuation><div style="text-align:justify"><span><br/></span></div><ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" id="f-1102" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A summary of Other intangible assets, net is as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:28.320%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.065%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="15" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="15" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Gross Carrying Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Accumulated Amortization</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Gross Carrying Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Accumulated Amortization</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Customer relationships</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-319" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsGross" format="ixt:num-dot-decimal" scale="3" id="f-1103">216,506</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-319" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1104">141,079</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-319" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsNet" format="ixt:num-dot-decimal" scale="3" id="f-1105">75,427</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-320" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsGross" format="ixt:num-dot-decimal" scale="3" id="f-1106">191,508</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-320" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1107">132,246</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-320" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsNet" format="ixt:num-dot-decimal" scale="3" id="f-1108">59,262</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Trademarks, trade names and brand names</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-321" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsGross" format="ixt:num-dot-decimal" scale="3" id="f-1109">57,124</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-321" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1110">23,008</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-321" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsNet" format="ixt:num-dot-decimal" scale="3" id="f-1111">34,116</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-322" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsGross" format="ixt:num-dot-decimal" scale="3" id="f-1112">46,601</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-322" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1113">21,755</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-322" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsNet" format="ixt:num-dot-decimal" scale="3" id="f-1114">24,846</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Developed technology, patents and patent applications</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-323" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsGross" format="ixt:num-dot-decimal" scale="3" id="f-1115">33,015</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-323" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1116">24,622</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-323" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsNet" format="ixt:num-dot-decimal" scale="3" id="f-1117">8,393</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-324" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsGross" format="ixt:num-dot-decimal" scale="3" id="f-1118">32,762</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-324" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1119">23,276</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-324" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsNet" format="ixt:num-dot-decimal" scale="3" id="f-1120">9,486</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-325" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsGross" format="ixt:num-dot-decimal" scale="3" id="f-1121">16,656</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-325" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1122">16,246</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-325" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsNet" scale="3" id="f-1123">410</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-326" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsGross" format="ixt:num-dot-decimal" scale="3" id="f-1124">16,657</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-326" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1125">15,468</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-326" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsNet" format="ixt:num-dot-decimal" scale="3" id="f-1126">1,189</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsGross" format="ixt:num-dot-decimal" scale="3" id="f-1127">323,301</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1128">204,955</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsNet" format="ixt:num-dot-decimal" scale="3" id="f-1129">118,346</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsGross" format="ixt:num-dot-decimal" scale="3" id="f-1130">287,528</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1131">192,745</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsNet" format="ixt:num-dot-decimal" scale="3" id="f-1132">94,783</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div></ix:nonNumeric><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Trademarks with indefinite lives as of September 30, 2023 and December 31, 2022 were $<ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:IndefiniteLivedTrademarks" format="ixt:num-dot-decimal" scale="3" id="f-1133">22,174</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:IndefiniteLivedTrademarks" format="ixt:num-dot-decimal" scale="3" id="f-1134">11,680</ix:nonFraction>, respectively. Amortization expense related to intangible assets was $<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:AmortizationOfIntangibleAssets" format="ixt:num-dot-decimal" scale="3" id="f-1135">4,438</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:AmortizationOfIntangibleAssets" format="ixt:num-dot-decimal" scale="3" id="f-1136">3,583</ix:nonFraction> for the three months ended September 30, 2023 and 2022, respectively, and $<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:AmortizationOfIntangibleAssets" format="ixt:num-dot-decimal" scale="3" id="f-1137">12,211</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:AmortizationOfIntangibleAssets" format="ixt:num-dot-decimal" scale="3" id="f-1138">11,576</ix:nonFraction> for the nine months ended September 30, 2023 and 2022, respectively.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" id="f-1139" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Based on gross carrying amounts at September 30, 2023, the Company's estimate of amortization expense for identifiable intangible assets for the years ending December 31, 2023 through 2027 is presented in the table below.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:39.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.065%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="27" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Year Ending December 31,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2024</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2025</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2026</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2027</span></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Estimated amortization expense</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" format="ixt:num-dot-decimal" scale="3" id="f-1140">16,463</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" format="ixt:num-dot-decimal" scale="3" id="f-1141">17,124</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" format="ixt:num-dot-decimal" scale="3" id="f-1142">15,843</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" format="ixt:num-dot-decimal" scale="3" id="f-1143">13,849</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" format="ixt:num-dot-decimal" scale="3" id="f-1144">13,064</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div></ix:nonNumeric></ix:continuation><div style="text-align:justify"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_55"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">7. <ix:nonNumeric contextRef="c-1" name="us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock" id="f-1145" continuedAt="f-1145-1" escape="true">INVESTMENTS</ix:nonNumeric></span></div><div style="text-align:justify"><span><br/></span></div><ix:continuation id="f-1145-1" continuedAt="f-1145-2"><ix:nonNumeric contextRef="c-1" name="splp:ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock" id="f-1146" continuedAt="f-1146-1" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The following table summarizes the Company's long-term investments as of September 30, 2023 and December 31, 2022.</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:41.653%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.668%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.668%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.668%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.671%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Ownership %</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Long-Term Investments Balance</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Aerojet Rocketdyne Holdings, Inc. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-327" decimals="3" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" format="ixt:fixed-zero" scale="-2" id="f-1147">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-328" decimals="3" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" id="f-1148">4.5</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-327" decimals="-3" name="us-gaap:MarketableSecuritiesNoncurrent" format="ixt:fixed-zero" scale="3" id="f-1149">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-328" decimals="-3" name="us-gaap:MarketableSecuritiesNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-1150">201,278</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN convertible notes </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-329" decimals="-3" name="us-gaap:MarketableSecuritiesNoncurrent" format="ixt:fixed-zero" scale="3" id="f-1151">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-330" decimals="-3" name="us-gaap:MarketableSecuritiesNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-1152">14,521</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN preferred stock </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-331" decimals="-3" name="us-gaap:MarketableSecuritiesNoncurrent" format="ixt:fixed-zero" scale="3" id="f-1153">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-332" decimals="-3" name="us-gaap:MarketableSecuritiesNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-1154">35,000</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN common stock </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-333" decimals="3" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" id="f-1155">30.0</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-334" decimals="-3" name="us-gaap:EquityMethodInvestmentsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1156">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-333" decimals="-3" name="us-gaap:EquityMethodInvestmentsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1157">26,000</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">PCS-Mosaic </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(c)</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-335" decimals="3" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" id="f-1158">58.3</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-336" decimals="3" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" id="f-1159">59.0</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-335" decimals="-3" name="us-gaap:EquityMethodInvestmentsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1160">19,186</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-336" decimals="-3" name="us-gaap:EquityMethodInvestmentsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1161">23,323</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other long-term investments </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(d)</span></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-337" decimals="-3" name="us-gaap:MarketableSecuritiesNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-1162">20,187</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-338" decimals="-3" name="us-gaap:MarketableSecuritiesNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-1163">9,575</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:EquityMethodInvestmentsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1164">39,373</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:EquityMethodInvestmentsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1165">309,697</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="padding-left:27pt;text-indent:-9pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">a)</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%;padding-left:2.02pt">During the three months ended September 30, 2023, Steel Connect disposed of all its interest in Aerojet common Stock which it received in the Exchange Transaction for net proceeds of $<ix:nonFraction unitRef="usd" contextRef="c-339" decimals="-3" name="us-gaap:ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets" format="ixt:num-dot-decimal" scale="3" id="f-1166">207,799</ix:nonFraction>. See Note 3 - "Acquisitions and Divestitures".</span></div><div style="padding-left:27pt;text-align:justify;text-indent:-9pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">b)</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%;padding-left:1.51pt">Balance included the Company's investment in STCN as of December 31, 2022. The Company's ownership of Steel Connect increased to </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%"><ix:nonFraction unitRef="number" contextRef="c-139" decimals="3" name="splp:ExchangeAgreementOutstandingEquityInterestsHeldPercentage" scale="-2" id="f-1167">85.0</ix:nonFraction>%</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%"> on May 1, 2023, as discussed in Note 3 - "Acquisitions and Divestitures" and, as of May 1, 2023, STCN is consolidated by the Company. The STCN convertible notes are outstanding as of September 30, 2023 and are eliminated in consolidation. </span></div><div style="padding-left:27pt;text-align:justify;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">c)</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%;padding-left:2.02pt">Represents the Company's investment in PCS-Mosaic as described in Note 3 - "Acquisitions and Divestitures".</span></div></ix:nonNumeric></ix:continuation><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">19</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-1145-2" continuedAt="f-1145-3"><ix:continuation id="f-1146-1"><div style="padding-left:27pt;text-align:justify;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">d)</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%;padding-left:1.51pt">The balance consists of multiple common stock investments of public and non-public companies and available for sale securities.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The loss (income) of associated companies, net of taxes, for the three and nine months ended September 30, 2023 and 2022, respectively, are as follows:</span></div><div style="padding-left:18pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:43.682%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.494%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.498%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN convertible notes</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-340" decimals="-3" name="us-gaap:DebtAndEquitySecuritiesRealizedGainLoss" format="ixt:fixed-zero" scale="3" id="f-1168">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-341" decimals="-3" sign="-" name="us-gaap:DebtAndEquitySecuritiesRealizedGainLoss" scale="3" id="f-1169">151</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-342" decimals="-3" sign="-" name="us-gaap:DebtAndEquitySecuritiesRealizedGainLoss" scale="3" id="f-1170">389</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-343" decimals="-3" sign="-" name="us-gaap:DebtAndEquitySecuritiesRealizedGainLoss" format="ixt:num-dot-decimal" scale="3" id="f-1171">1,106</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN preferred stock</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-344" decimals="-3" name="us-gaap:DebtAndEquitySecuritiesRealizedGainLoss" format="ixt:fixed-zero" scale="3" id="f-1172">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-345" decimals="-3" name="us-gaap:DebtAndEquitySecuritiesRealizedGainLoss" scale="3" id="f-1173">716</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-346" decimals="-3" name="us-gaap:DebtAndEquitySecuritiesRealizedGainLoss" format="ixt:fixed-zero" scale="3" id="f-1174">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-347" decimals="-3" name="us-gaap:DebtAndEquitySecuritiesRealizedGainLoss" scale="3" id="f-1175">96</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN common stock</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-348" decimals="-3" name="us-gaap:IncomeLossFromEquityMethodInvestments" format="ixt:fixed-zero" scale="3" id="f-1176">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-349" decimals="-3" name="us-gaap:IncomeLossFromEquityMethodInvestments" scale="3" id="f-1177">323</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-350" decimals="-3" sign="-" name="us-gaap:IncomeLossFromEquityMethodInvestments" format="ixt:num-dot-decimal" scale="3" id="f-1178">8,415</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-351" decimals="-3" sign="-" name="us-gaap:IncomeLossFromEquityMethodInvestments" scale="3" id="f-1179">485</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">PCS-Mosaic</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-352" decimals="-3" sign="-" name="us-gaap:IncomeLossFromEquityMethodInvestments" format="ixt:num-dot-decimal" scale="3" id="f-1180">3,140</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-353" decimals="-3" sign="-" name="us-gaap:IncomeLossFromEquityMethodInvestments" scale="3" id="f-1181">272</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-354" decimals="-3" sign="-" name="us-gaap:IncomeLossFromEquityMethodInvestments" format="ixt:num-dot-decimal" scale="3" id="f-1182">3,140</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-355" decimals="-3" sign="-" name="us-gaap:IncomeLossFromEquityMethodInvestments" scale="3" id="f-1183">272</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" sign="-" name="splp:InvestmentIncomeExpense" format="ixt:num-dot-decimal" scale="3" id="f-1184">3,140</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="splp:InvestmentIncomeExpense" scale="3" id="f-1185">616</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" sign="-" name="splp:InvestmentIncomeExpense" format="ixt:num-dot-decimal" scale="3" id="f-1186">11,944</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="splp:InvestmentIncomeExpense" format="ixt:num-dot-decimal" scale="3" id="f-1187">1,767</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div></ix:continuation><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">For the three months ended September 30, 2023, we recorded a non-cash impairment charge of approximately $<ix:nonFraction unitRef="usd" contextRef="c-352" decimals="-3" sign="-" name="us-gaap:IncomeLossFromEquityMethodInvestments" format="ixt:num-dot-decimal" scale="3" id="f-1188">3,140</ix:nonFraction>, net of taxes, related to other-than-temporary impairment (“OTTI”) recognized on our equity method investment in PCS-Mosaic. During the quarter ended September 30, 2023, the Company performed an interim impairment test of PCS-Mosaic due to the loss of a significant customer contract by a business that PCS-Mosaic is invested in. The Company calculated the fair value of PCS-Mosaic using a discounted cash flow model. After the evaluation, the Company determined the investment in PCS-Mosaic to be other than temporarily impaired and adjusted its carrying value to its fair value.</span></div><div style="text-indent:36pt"><span><br/></span></div><ix:nonNumeric contextRef="c-1" name="us-gaap:UnrealizedGainLossOnInvestmentsTableTextBlock" id="f-1189" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The amounts of unrealized losses (gains) for the three and nine months ended September 30, 2023 and 2022 that relate to equity securities still held as of September 30, 2023 and 2022, respectively, are as follows:</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:43.972%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.494%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.498%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net (gains) losses recognized during the period on equity securities</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:EquitySecuritiesFvNiGainLoss" format="ixt:num-dot-decimal" scale="3" id="f-1190">8,665</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:EquitySecuritiesFvNiGainLoss" format="ixt:num-dot-decimal" scale="3" id="f-1191">3,641</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:EquitySecuritiesFvNiGainLoss" format="ixt:num-dot-decimal" scale="3" id="f-1192">6,151</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="us-gaap:EquitySecuritiesFvNiGainLoss" format="ixt:num-dot-decimal" scale="3" id="f-1193">22,570</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Less: Net (gains) recognized during the period on equity securities sold during the period</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:EquitySecuritiesFvNiRealizedGainLoss" format="ixt:num-dot-decimal" scale="3" id="f-1194">10,394</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:EquitySecuritiesFvNiRealizedGainLoss" format="ixt:fixed-zero" scale="3" id="f-1195">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:EquitySecuritiesFvNiRealizedGainLoss" format="ixt:num-dot-decimal" scale="3" id="f-1196">6,690</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:EquitySecuritiesFvNiRealizedGainLoss" format="ixt:fixed-zero" scale="3" id="f-1197">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Unrealized losses (gains) recognized during the period on equity securities still held at the end of the period</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" sign="-" name="us-gaap:EquitySecuritiesFvNiUnrealizedGainLoss" format="ixt:num-dot-decimal" scale="3" id="f-1198">1,729</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:EquitySecuritiesFvNiUnrealizedGainLoss" format="ixt:num-dot-decimal" scale="3" id="f-1199">3,641</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" sign="-" name="us-gaap:EquitySecuritiesFvNiUnrealizedGainLoss" scale="3" id="f-1200">539</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" sign="-" name="us-gaap:EquitySecuritiesFvNiUnrealizedGainLoss" format="ixt:num-dot-decimal" scale="3" id="f-1201">22,570</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div></ix:nonNumeric><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Equity Method Investments</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of September 30, 2023, the Company's investments in associated companies includes PCS-Mosaic, which is accounted for under the equity method of accounting. PCS-Mosaic is a private investment fund primarily invested in specialized software development and training services. PCS-Mosaic is carried at cost, plus or minus the Company’s share of net earnings or losses of the investment. Associated companies are included in the Corporate and Other segment.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Beginning May 1, 2023, STCN was consolidated by the Company. Refer to Note 3 - "Acquisitions and Divestitures" for further details of the exchange transactions between the Company and STCN.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Other Investments</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank has held-to-maturity ("HTM") debt securities which are carried at amortized cost and included in Other non-current assets on the Company's consolidated balance sheets. <ix:nonNumeric contextRef="c-1" name="us-gaap:HeldToMaturitySecuritiesTextBlock" id="f-1202" continuedAt="f-1202-1" escape="true">The amount and contractual maturities of HTM debt securities are noted in the tables below. Actual maturities may differ from expected or contractual maturities because borrowers may have the right to call or prepay obligations with or without penalties. The securities are collateralized by unsecured consumer loans.</ix:nonNumeric></span></div></ix:continuation><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">20</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-1145-3"><div style="text-align:justify"><ix:continuation id="f-1202-1"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.755%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.397%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="21" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amortized Cost</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Gross Unrealized Gains</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Estimated Fair Value</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Carrying Value</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collateralized securities</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-175" decimals="-3" name="us-gaap:HeldToMaturitySecurities" format="ixt:num-dot-decimal" scale="3" id="f-1203">326,843</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-175" decimals="-3" name="us-gaap:HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain" format="ixt:num-dot-decimal" scale="3" id="f-1204">2,187</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-175" decimals="-3" name="us-gaap:HeldToMaturitySecuritiesFairValue" format="ixt:num-dot-decimal" scale="3" id="f-1205">329,030</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-175" decimals="-3" name="us-gaap:HeldToMaturitySecurities" format="ixt:num-dot-decimal" scale="3" id="f-1206">326,843</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Contractual maturities within:</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">One year to five years</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-175" decimals="-3" name="us-gaap:HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount" format="ixt:num-dot-decimal" scale="3" id="f-1207">320,081</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Five years to ten years</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-175" decimals="-3" name="us-gaap:HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount" format="ixt:num-dot-decimal" scale="3" id="f-1208">3,138</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">After ten years</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-175" decimals="-3" name="us-gaap:HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount" format="ixt:num-dot-decimal" scale="3" id="f-1209">3,624</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-175" decimals="-3" name="us-gaap:HeldToMaturitySecurities" format="ixt:num-dot-decimal" scale="3" id="f-1210">326,843</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="21" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amortized Cost</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Gross Unrealized Gains</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Estimated Fair Value</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Carrying Value</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collateralized securities</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-176" decimals="-3" name="us-gaap:HeldToMaturitySecurities" format="ixt:num-dot-decimal" scale="3" id="f-1211">176,719</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-176" decimals="-3" name="us-gaap:HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain" scale="3" id="f-1212">146</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-176" decimals="-3" name="us-gaap:HeldToMaturitySecuritiesFairValue" format="ixt:num-dot-decimal" scale="3" id="f-1213">176,865</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-176" decimals="-3" name="us-gaap:HeldToMaturitySecurities" format="ixt:num-dot-decimal" scale="3" id="f-1214">176,719</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Contractual maturities within:</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">One year to five years</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-176" decimals="-3" name="us-gaap:HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount" format="ixt:num-dot-decimal" scale="3" id="f-1215">169,783</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Five years to ten years</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-176" decimals="-3" name="us-gaap:HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount" format="ixt:num-dot-decimal" scale="3" id="f-1216">5,281</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">After ten years</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-176" decimals="-3" name="us-gaap:HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount" format="ixt:num-dot-decimal" scale="3" id="f-1217">1,655</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-176" decimals="-3" name="us-gaap:HeldToMaturitySecurities" format="ixt:num-dot-decimal" scale="3" id="f-1218">176,719</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></ix:continuation></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank regularly evaluates each HTM debt security whose value has declined below amortized cost to assess whether the decline in fair value is other-than-temporary. If there is an other-than-temporary impairment in the fair value of any individual security classified as HTM, WebBank writes down the security to fair value with a corresponding credit loss portion charged to earnings, and the corresponding non-credit portion charged to accumulated other comprehensive income.</span></div></ix:continuation><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_61"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">8. <ix:nonNumeric contextRef="c-1" name="us-gaap:DebtDisclosureTextBlock" id="f-1219" continuedAt="f-1219-1" escape="true">DEBT</ix:nonNumeric></span></div><div style="text-align:justify"><span><br/></span></div><ix:continuation id="f-1219-1" continuedAt="f-1219-2"><ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfDebtTableTextBlock" id="f-1220" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The components of debt and a reconciliation to the carrying amount of long-term debt is presented in the table below:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">Short term debt:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Foreign</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-356" decimals="-3" name="us-gaap:ShortTermBorrowings" scale="3" id="f-1221">195</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-357" decimals="-3" name="us-gaap:ShortTermBorrowings" scale="3" id="f-1222">685</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Short-term debt</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:ShortTermBorrowings" scale="3" id="f-1223">195</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:ShortTermBorrowings" scale="3" id="f-1224">685</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">Long-term debt:</span></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Credit Agreement</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-358" decimals="-3" name="us-gaap:LongTermDebt" format="ixt:num-dot-decimal" scale="3" id="f-1225">186,050</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-359" decimals="-3" name="us-gaap:LongTermDebt" format="ixt:num-dot-decimal" scale="3" id="f-1226">178,650</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other debt - domestic</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-360" decimals="-3" name="us-gaap:LongTermDebt" scale="3" id="f-1227">939</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-361" decimals="-3" name="us-gaap:LongTermDebt" scale="3" id="f-1228">989</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Subtotal</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LongTermDebt" format="ixt:num-dot-decimal" scale="3" id="f-1229">186,989</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:LongTermDebt" format="ixt:num-dot-decimal" scale="3" id="f-1230">179,639</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Less: portion due within one year </span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LongTermDebtCurrent" scale="3" id="f-1231">67</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:LongTermDebtCurrent" scale="3" id="f-1232">67</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Long-term debt</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LongTermDebtNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-1233">186,922</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:LongTermDebtNoncurrent" format="ixt:num-dot-decimal" scale="3" id="f-1234">179,572</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total debt</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:DebtLongtermAndShorttermCombinedAmount" format="ixt:num-dot-decimal" scale="3" id="f-1235">187,184</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:DebtLongtermAndShorttermCombinedAmount" format="ixt:num-dot-decimal" scale="3" id="f-1236">180,324</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div></ix:nonNumeric><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfMaturitiesOfLongTermDebtTableTextBlock" id="f-1237" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Long-term debt as of September 30, 2023 matures in each of the next five years as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:23.827%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.905%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2024</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2025</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2026</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2027</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Thereafter</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Long-term debt</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LongTermDebt" format="ixt:num-dot-decimal" scale="3" id="f-1238">186,989</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" scale="3" id="f-1239">17</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" scale="3" id="f-1240">67</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" scale="3" id="f-1241">67</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" format="ixt:num-dot-decimal" scale="3" id="f-1242">186,117</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" scale="3" id="f-1243">721</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive" format="ixt:fixed-zero" scale="3" id="f-1244">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div></ix:nonNumeric><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of September 30, 2023, the Company's senior credit agreement, as amended and restated ("Credit Agreement") covers substantially all of the Company's subsidiaries, with the exception of WebBank and Steel Connect, and provides for a senior secured revolving credit facility in an aggregate principal amount not to exceed $<ix:nonFraction unitRef="usd" contextRef="c-362" decimals="INF" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" format="ixt:num-dot-decimal" scale="3" id="f-1245">600,000</ix:nonFraction> (the "Revolving Credit Loans"), which includes a $<ix:nonFraction unitRef="usd" contextRef="c-363" decimals="INF" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" format="ixt:num-dot-decimal" scale="3" id="f-1246">50,000</ix:nonFraction> subfacility for swing line loans, a $<ix:nonFraction unitRef="usd" contextRef="c-364" decimals="INF" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" format="ixt:num-dot-decimal" scale="3" id="f-1247">50,000</ix:nonFraction> subfacility for standby letters of credit and a foreign currency sublimit (available in euros and pounds sterling) equal to the lesser of $<ix:nonFraction unitRef="usd" contextRef="c-365" decimals="INF" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" format="ixt:num-dot-decimal" scale="3" id="f-1248">75,000</ix:nonFraction> and the total amount of the Revolving Credit Commitment. The Credit Agreement permits, under certain circumstances, to increase the aggregate principal amount of revolving credit commitments under the Credit Agreement by $<ix:nonFraction unitRef="usd" contextRef="c-366" decimals="-3" name="splp:LineOfCreditFacilityAvailableIncreaseAmount" format="ixt:num-dot-decimal" scale="3" id="f-1249">300,000</ix:nonFraction> plus additional amounts so long as the Leverage Ratio would not exceed <ix:nonFraction unitRef="number" contextRef="c-362" decimals="INF" name="splp:FinancialCovenantsLeverageRatioMaximum" scale="0" id="f-1250">3.50</ix:nonFraction>:1. Borrowings bear interest, at annual rates of either Base Rate, SOFR Rate or Term RFR, at the borrowers’ option, plus an applicable margin, as set forth in the Credit Agreement. As of September 30, 2023, the Credit Agreement also provides for a commitment fee of <ix:nonFraction unitRef="number" contextRef="c-366" decimals="5" name="us-gaap:LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" scale="-2" id="f-1251">0.150</ix:nonFraction>% to be paid on unused borrowings.</span></div></ix:continuation><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">21</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-1219-2"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Credit Agreement contains financial covenants, including: (i) a Leverage Ratio not to exceed <ix:nonFraction unitRef="number" contextRef="c-367" decimals="INF" name="splp:FinancialCovenantsLeverageRatioMaximum" scale="0" id="f-1252">4.25</ix:nonFraction> to 1.00 for quarterly periods as of the end of each fiscal quarter; provided, however, that notwithstanding the foregoing, following a Material Acquisition, Borrowers shall not permit the Leverage Ratio, calculated as of the end of each of the four (4) fiscal quarters immediately following such Material Acquisition (which, for the avoidance of doubt, shall commence with the fiscal quarter in which such Material Acquisition is consummated), to exceed <ix:nonFraction unitRef="number" contextRef="c-362" decimals="INF" name="splp:FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum" scale="0" id="f-1253">4.50</ix:nonFraction> to 1.00 and (ii) an Interest Coverage Ratio, calculated as of the end of each fiscal quarter, not less than <ix:nonFraction unitRef="number" contextRef="c-362" decimals="INF" name="splp:FinancialCovenantsInterestCoverageRatioMinimum" scale="0" id="f-1254">3.00</ix:nonFraction> to 1.00. The Credit Agreement also contains standard representations, warranties and covenants for a transaction of this nature, including, among other things, covenants relating to: (i) financial reporting and notification; (ii) payment of obligations; (iii) compliance with law; (iv) maintenance of insurance; and (v) maintenance of properties. </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of September 30, 2023, the Company was in compliance with all financial covenants under the Credit Agreement. The Company believes it will remain in compliance with the Credit Agreements covenants for the next twelve months.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> The Credit Agreement will expire on December 29, 2026.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The weighted average interest rate on the Credit Agreement was </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"><ix:nonFraction unitRef="number" contextRef="c-368" decimals="4" name="us-gaap:DebtWeightedAverageInterestRate" scale="-2" id="f-1255">6.64</ix:nonFraction>% at September 30, 2023. As of September 30, 2023, letters of credit totaling $<ix:nonFraction unitRef="usd" contextRef="c-368" decimals="-3" name="us-gaap:LineOfCredit" format="ixt:num-dot-decimal" scale="3" id="f-1256">10,448</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> had been issued under the Credit Agreement. The primary use of the Company's letters of credit are to support the performance and financial obligations for environmental matters, insurance programs and real estate leases. The Credit Agreement permits the Company to borrow for the dividends on its preferred units, pension contributions, investments, acquisitions and other general corporate expenses. Based on financial results as of September 30, 2023, the Company's total availability under the Credit Agreement, which is based upon Consolidated Adjusted EBITDA and certain covenants as described in the Credit Agreement, was approximate</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">ly $<ix:nonFraction unitRef="usd" contextRef="c-362" decimals="-3" name="us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity" format="ixt:num-dot-decimal" scale="3" id="f-1257"><ix:nonFraction unitRef="usd" contextRef="c-368" decimals="-3" name="us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity" format="ixt:num-dot-decimal" scale="3" id="f-1258">403,500</ix:nonFraction></ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> as of September 30, 2023.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Steel Connect Revolving Credit Facility </span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Steel Connect's wholly-owned subsidiary, ModusLink Corporation ("ModusLink"), has a revolving credit agreement (the "Umpqua Revolver") with Umpqua Bank which provides for a maximum credit commitment of $<ix:nonFraction unitRef="usd" contextRef="c-369" decimals="INF" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" format="ixt:num-dot-decimal" scale="3" id="f-1259">12,500</ix:nonFraction> and a sub-limit of $<ix:nonFraction unitRef="usd" contextRef="c-370" decimals="INF" name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" format="ixt:num-dot-decimal" scale="3" id="f-1260">5,000</ix:nonFraction> for letters of credit and expires on March 31, 2025. </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of September 30, 2023, ModusLink was in compliance with the Umpqua Revolver's covenants and believes it will remain in compliance with the Umpqua Revolver’s covenants for the next twelve months.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> As of September 30, 2023, ModusLink had available borrowing capacity of </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$<ix:nonFraction unitRef="usd" contextRef="c-369" decimals="-3" name="us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity" format="ixt:num-dot-decimal" scale="3" id="f-1261">11,890</ix:nonFraction> and there was $<ix:nonFraction unitRef="usd" contextRef="c-370" decimals="-3" name="us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity" scale="3" id="f-1262">610</ix:nonFraction> outstanding for letters of credit.</span></div></ix:continuation><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_64"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">9. <ix:nonNumeric contextRef="c-1" name="us-gaap:FinancialInstrumentsDisclosureTextBlock" id="f-1263" continuedAt="f-1263-1" escape="true">FINANCIAL INSTRUMENTS</ix:nonNumeric></span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><ix:continuation id="f-1263-1" continuedAt="f-1263-2"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">WebBank - Economic Interests in Loans</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank's derivative financial instruments represent on-going economic interests in loans made after they are sold. These derivatives are carried at fair value on a gross basis in Other non-current assets on the Company's consolidated balance sheets and are classified within Level 3 in the fair value hierarchy (see Note 14 - "Fair Value Measurements"). As of September 30, 2023, outstanding derivatives mature withi</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">n <span style="-sec-ix-hidden:f-1264">three</span> to <ix:nonNumeric contextRef="c-372" name="us-gaap:DerivativeRemainingMaturity1" format="ixt-sec:durwordsen" id="f-1265">five years</ix:nonNumeric>. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Gains and losses resulting from changes in the fair value of derivative instruments are accounted for in the Company's consolidated statements of operations in Financial Services revenue. Fair value represents the estimated amounts that WebBank would receive or pay to terminate the contracts at the reporting date based on a discounted cash flow model for the same or similar instruments. WebBank does not enter into derivative contracts for speculative or trading purposes.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Precious Metal and Commodity Inventories</span></div><div style="text-align:justify"><span><br/></span></div><ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock" id="f-1266" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of September 30, 2023, the Company had the following outstanding forward contracts with settlement dates through</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> October 2023. There were no futures contracts outstanding as of September 30, 2023.</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commodity</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount (in whole units)</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Notional Value</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Silver</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="oz" contextRef="c-373" decimals="0" name="us-gaap:DerivativeNonmonetaryNotionalAmountMass" format="ixt:num-dot-decimal" scale="0" id="f-1267">74,539</ix:nonFraction> ounces</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-374" decimals="-3" name="splp:DerivativeNotionalAmount1" format="ixt:num-dot-decimal" scale="3" id="f-1268">1,707</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Gold</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="oz" contextRef="c-375" decimals="0" name="us-gaap:DerivativeNonmonetaryNotionalAmountMass" format="ixt:num-dot-decimal" scale="0" id="f-1269">27</ix:nonFraction> ounces</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-376" decimals="-3" name="splp:DerivativeNotionalAmount1" scale="3" id="f-1270">47</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Palladium</span></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="oz" contextRef="c-377" decimals="0" name="us-gaap:DerivativeNonmonetaryNotionalAmountMass" format="ixt:num-dot-decimal" scale="0" id="f-1271">926</ix:nonFraction> ounces</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-378" decimals="-3" name="splp:DerivativeNotionalAmount1" format="ixt:num-dot-decimal" scale="3" id="f-1272">1,147</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Platinum</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="oz" contextRef="c-379" decimals="0" name="us-gaap:DerivativeNonmonetaryNotionalAmountMass" format="ixt:num-dot-decimal" scale="0" id="f-1273">60</ix:nonFraction> ounces</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-380" decimals="-3" name="splp:DerivativeNotionalAmount1" scale="3" id="f-1274">54</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Copper</span></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="lb" contextRef="c-381" decimals="0" name="us-gaap:DerivativeNonmonetaryNotionalAmountMass" format="ixt:num-dot-decimal" scale="0" id="f-1275">298,000</ix:nonFraction> pounds</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-382" decimals="-3" name="splp:DerivativeNotionalAmount1" format="ixt:num-dot-decimal" scale="3" id="f-1276">1,090</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tin</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="t" contextRef="c-383" decimals="0" name="us-gaap:DerivativeNonmonetaryNotionalAmountMass" format="ixt:num-dot-decimal" scale="0" id="f-1277">18</ix:nonFraction> metric tons</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-384" decimals="-3" name="splp:DerivativeNotionalAmount1" scale="3" id="f-1278">453</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div></ix:nonNumeric><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Fair Value Hedges.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> Certain forward contracts are accounted for as fair value hedges under ASC 815 for the Company's precious metal inventory carried at fair value. These contracts hedge</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> <ix:nonFraction unitRef="oz" contextRef="c-385" decimals="0" name="us-gaap:DerivativeNonmonetaryNotionalAmountMass" format="ixt:num-dot-decimal" scale="0" id="f-1279">74,481</ix:nonFraction> ou</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">nces (in whole units) of silver and a majority of the Company's pounds of copper. The fair values of these derivatives are recognized as derivative assets and liabilities on the </span></div></ix:continuation><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">22</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-1263-2" continuedAt="f-1263-3"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Company's consolidated balance sheets. The net changes in fair value of the derivative assets and liabilities, and the changes in the fair value of the underlying hedged inventory, are recognized in the Company's consolidated statements of operations, and such amounts principally offset each other due to the effectiveness of the hedges.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Economic Hedges. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The remaining outstanding forward contracts for silver, and all the contracts for gold, palladium and tin, are accounted for as economic hedges. As these derivatives are not designated as accounting hedges under ASC 815, they are accounted for as derivatives with no hedge designation. The derivatives are marked to market with gains and losses recorded in earnings in the Company's consolidated statements of operations. The economic hedges are associated primarily with the Company's precious metal inventory valued using the LIFO method.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">The forward contracts were made with a counterparty rated Aa2 by Moody's. Accordingly, management evaluated counterparty risk and believes that there is minimal credit risk of default. The Company estimates the fair value of its derivative contracts based on the counterparty's statement. The Company maintains collateral on account with the third-party broker which varies in amount depending on the value of open contracts and the current market price.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock" id="f-1280" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The fair value and carrying amount of derivative instruments on the Company's consolidated balance sheets are as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:37.595%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:19.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:19.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.180%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="21" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Fair Value of Derivative Assets (Liabilities)</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance Sheet Location</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Fair Value</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance Sheet Location</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Fair Value</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Derivatives designated as ASC 815 hedges</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 7pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commodity contracts</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1281">Prepaid expenses and other current assets</span></span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-386" decimals="-3" name="us-gaap:DerivativeAssets" scale="3" id="f-1282">22</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1283">Accrued liabilities</span></span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-387" decimals="-3" name="us-gaap:DerivativeLiabilities" scale="3" id="f-1284">70</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Derivatives not designated as ASC 815 hedges</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 7pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commodity contracts</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1285">Prepaid expenses and other current assets</span></span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-388" decimals="-3" name="us-gaap:DerivativeAssets" scale="3" id="f-1286">12</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1287">Accrued liabilities</span></span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-389" decimals="-3" name="us-gaap:DerivativeLiabilities" scale="3" id="f-1288">177</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 7pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Economic interests in loans</span></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1289">Other non-current assets</span></span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-390" decimals="-3" name="us-gaap:DerivativeAssets" format="ixt:num-dot-decimal" scale="3" id="f-1290">5,098</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1291">Other non-current assets</span></span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-391" decimals="-3" name="us-gaap:DerivativeAssets" format="ixt:num-dot-decimal" scale="3" id="f-1292">5,728</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div></ix:nonNumeric><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The effects of fair value hedge accounting on the consolidated statements of operations for the three and nine months ended September 30, 2023 and 2022 are not material. <ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock" id="f-1293" continuedAt="f-1293-1" escape="true">The effects of derivatives not designated as ASC 815 hedging instruments on the consolidated statements of operations for </ix:nonNumeric></span><ix:continuation id="f-1293-1" continuedAt="f-1293-2"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">the three and nine months ended </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">September 30, 2023 </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">and 2022 are as follows:</span></ix:continuation></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><ix:continuation id="f-1293-2"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:20.494%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:18.030%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.379%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.379%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.384%"></td><td style="width:0.1%"></td></tr><tr style="height:18pt"><td colspan="3" rowspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Derivatives Not Designated as Hedging Instruments:</span></td><td colspan="3" rowspan="3" style="padding:0 1pt"></td><td colspan="3" rowspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Location of Gain (Loss) Recognized in Income</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="21" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount of Gain Recognized in Income</span></td></tr><tr style="height:20pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr style="height:12pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commodity contracts</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1294"><span style="-sec-ix-hidden:f-1295"><span style="-sec-ix-hidden:f-1296"><span style="-sec-ix-hidden:f-1297">Other income, net</span></span></span></span></span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-392" decimals="-3" name="us-gaap:DerivativeGainLossOnDerivativeNet" scale="3" id="f-1298">33</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-394" decimals="-3" sign="-" name="us-gaap:DerivativeGainLossOnDerivativeNet" scale="3" id="f-1299">859</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-395" decimals="-3" name="us-gaap:DerivativeGainLossOnDerivativeNet" scale="3" id="f-1300">790</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-393" decimals="-3" sign="-" name="us-gaap:DerivativeGainLossOnDerivativeNet" scale="3" id="f-1301">411</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Economic interests in loans</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1302"><span style="-sec-ix-hidden:f-1303"><span style="-sec-ix-hidden:f-1304"><span style="-sec-ix-hidden:f-1305">Financial Services revenue</span></span></span></span></span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-398" decimals="-3" name="us-gaap:DerivativeGainLossOnDerivativeNet" format="ixt:num-dot-decimal" scale="3" id="f-1306">1,415</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-396" decimals="-3" name="us-gaap:DerivativeGainLossOnDerivativeNet" format="ixt:num-dot-decimal" scale="3" id="f-1307">1,591</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-397" decimals="-3" name="us-gaap:DerivativeGainLossOnDerivativeNet" format="ixt:num-dot-decimal" scale="3" id="f-1308">3,763</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-399" decimals="-3" name="us-gaap:DerivativeGainLossOnDerivativeNet" format="ixt:num-dot-decimal" scale="3" id="f-1309">3,973</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-400" decimals="-3" name="us-gaap:DerivativeGainLossOnDerivativeNet" format="ixt:num-dot-decimal" scale="3" id="f-1310">1,448</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-401" decimals="-3" name="us-gaap:DerivativeGainLossOnDerivativeNet" scale="3" id="f-1311">732</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-402" decimals="-3" name="us-gaap:DerivativeGainLossOnDerivativeNet" format="ixt:num-dot-decimal" scale="3" id="f-1312">4,553</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-403" decimals="-3" name="us-gaap:DerivativeGainLossOnDerivativeNet" format="ixt:num-dot-decimal" scale="3" id="f-1313">3,562</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></ix:continuation></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Financial Instruments with Off-Balance Sheet Risk</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank is a party to financial instruments with off-balance sheet risk. In the normal course of business, these financial instruments include commitments to extend credit in the form of loans as part of WebBank's lending arrangements. Those instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amounts recognized on the consolidated balance sheets. The contractual amounts of those instruments reflect the extent of involvement WebBank has in particular classes of financial instruments.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of September 30, 2023 and December 31, 2022, WebBank's undisbursed loan commitments totaled </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$<ix:nonFraction unitRef="usd" contextRef="c-175" decimals="-3" name="us-gaap:FinancingReceivableLoanInProcess" format="ixt:num-dot-decimal" scale="3" id="f-1314">411,151</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $<ix:nonFraction unitRef="usd" contextRef="c-176" decimals="-3" name="us-gaap:FinancingReceivableLoanInProcess" format="ixt:num-dot-decimal" scale="3" id="f-1315">606,537</ix:nonFraction>, respectively. Commitments to extend credit are agreements to lend to a borrower who meets the lending criteria through one of WebBank's lending agreements, provided there is no violation of any condition established in the contract with the counterparty to the lending arrangement.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since certain of the commitments are expected to expire without the credit being extended, the total commitment amounts do not necessarily represent future cash requirements. WebBank evaluates each prospective borrower's credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by WebBank upon extension of credit, is based on management's credit evaluation of the borrower and WebBank's counterparty.</span></div></ix:continuation><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">23</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"><ix:continuation id="f-1263-3">WebBank's exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit is represented by the contractual amount of those instruments. WebBank uses the same credit policy in making commitments and conditional obligations as it does for on balance sheet instruments.</ix:continuation></span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_67"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">10. <ix:nonNumeric contextRef="c-1" name="us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock" id="f-1316" continuedAt="f-1316-1" escape="true">PENSION AND OTHER POST-RETIREMENT BENEFITS</ix:nonNumeric></span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><ix:continuation id="f-1316-1"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company maintains several qualified and non-qualified pension plans and other post-retirement benefit plans. <ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfNetBenefitCostsTableTextBlock" id="f-1317" continuedAt="f-1317-1" escape="true">The following table presents the components of pension (income) expense for the Company's significant pension plans. The Company's other pension and post-retirement benefit plans are not significant individually or in the aggregate.</ix:nonNumeric></span></div><div style="text-align:justify"><ix:continuation id="f-1317-1"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:44.552%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.494%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.498%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Interest cost</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-404" decimals="-3" name="us-gaap:DefinedBenefitPlanInterestCost" format="ixt:num-dot-decimal" scale="3" id="f-1318">4,538</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-405" decimals="-3" name="us-gaap:DefinedBenefitPlanInterestCost" format="ixt:num-dot-decimal" scale="3" id="f-1319">2,381</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-406" decimals="-3" name="us-gaap:DefinedBenefitPlanInterestCost" format="ixt:num-dot-decimal" scale="3" id="f-1320">13,614</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-407" decimals="-3" name="us-gaap:DefinedBenefitPlanInterestCost" format="ixt:num-dot-decimal" scale="3" id="f-1321">7,145</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Expected return on plan assets</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-404" decimals="-3" name="us-gaap:DefinedBenefitPlanExpectedReturnOnPlanAssets" format="ixt:num-dot-decimal" scale="3" id="f-1322">4,467</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-405" decimals="-3" name="us-gaap:DefinedBenefitPlanExpectedReturnOnPlanAssets" format="ixt:num-dot-decimal" scale="3" id="f-1323">6,336</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-406" decimals="-3" name="us-gaap:DefinedBenefitPlanExpectedReturnOnPlanAssets" format="ixt:num-dot-decimal" scale="3" id="f-1324">13,401</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-407" decimals="-3" name="us-gaap:DefinedBenefitPlanExpectedReturnOnPlanAssets" format="ixt:num-dot-decimal" scale="3" id="f-1325">19,007</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Amortization of actuarial loss</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-404" decimals="-3" sign="-" name="us-gaap:DefinedBenefitPlanAmortizationOfGainsLosses" format="ixt:num-dot-decimal" scale="3" id="f-1326">2,882</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-405" decimals="-3" sign="-" name="us-gaap:DefinedBenefitPlanAmortizationOfGainsLosses" format="ixt:num-dot-decimal" scale="3" id="f-1327">2,128</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-406" decimals="-3" sign="-" name="us-gaap:DefinedBenefitPlanAmortizationOfGainsLosses" format="ixt:num-dot-decimal" scale="3" id="f-1328">8,647</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-407" decimals="-3" sign="-" name="us-gaap:DefinedBenefitPlanAmortizationOfGainsLosses" format="ixt:num-dot-decimal" scale="3" id="f-1329">6,384</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total net pension expense (income)</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-404" decimals="-3" name="us-gaap:DefinedBenefitPlanNetPeriodicBenefitCost" format="ixt:num-dot-decimal" scale="3" id="f-1330">2,953</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-405" decimals="-3" sign="-" name="us-gaap:DefinedBenefitPlanNetPeriodicBenefitCost" format="ixt:num-dot-decimal" scale="3" id="f-1331">1,827</ix:nonFraction>)</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-406" decimals="-3" name="us-gaap:DefinedBenefitPlanNetPeriodicBenefitCost" format="ixt:num-dot-decimal" scale="3" id="f-1332">8,860</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-407" decimals="-3" sign="-" name="us-gaap:DefinedBenefitPlanNetPeriodicBenefitCost" format="ixt:num-dot-decimal" scale="3" id="f-1333">5,478</ix:nonFraction>)</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></ix:continuation></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Net pension expense (income) is included in Selling, general and administrative expenses in the consolidated statements of operations. During the nine months ended September 30, 2023, the Company contributed </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$<ix:nonFraction unitRef="usd" contextRef="c-406" decimals="-3" name="us-gaap:DefinedBenefitPlanContributionsByEmployer" format="ixt:num-dot-decimal" scale="3" id="f-1334">13,627</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> to its pension plans. Required future pension contributions are estimated based upon assumptions such as discount rates on future obligations, assumed rates of return on plan assets and legislative changes. Actual future pension costs and required funding obligations will be affected by changes in the factors and assumptions described in the previous sentence, including the impact of declines in pension plan assets and interest rates, as well as other changes such as any plan termination or other acceleration events. The Company does not expect to make any additional contributions during the fourth quarter of 2023.</span></div></ix:continuation><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_70"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">11. <ix:nonNumeric contextRef="c-1" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock" id="f-1335" continuedAt="f-1335-1" escape="true">CAPITAL AND ACCUMULATED OTHER COMPREHENSIVE LOSS</ix:nonNumeric></span></div><div style="text-align:justify"><span><br/></span></div><ix:continuation id="f-1335-1" continuedAt="f-1335-2"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of September 30, 2023, the Company had <ix:nonFraction unitRef="shares" contextRef="c-408" decimals="INF" name="us-gaap:LimitedPartnersCapitalAccountUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-1336">21,304,915</ix:nonFraction> Class A units (regular common units) outstanding.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Common Unit Repurchase Program</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Board of Directors of SPH GP, the general partner of SPLP (the "Board of SPH GP") has approved the repurchase of up to an aggregate of <ix:nonFraction unitRef="shares" contextRef="c-409" decimals="INF" name="us-gaap:StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased" format="ixt:num-dot-decimal" scale="0" id="f-1337">8,770,240</ix:nonFraction> of the Company's common units (the "Repurchase Program"), which is inclusive of <ix:nonFraction unitRef="shares" contextRef="c-410" decimals="INF" name="us-gaap:StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased" format="ixt:num-dot-decimal" scale="0" id="f-1338">1,000,000</ix:nonFraction> common units approved in May 2023. The Repurchase Program, which was announced on December 7, 2016, supersedes and cancels, to the extent any amounts remain available, all previously approved repurchase programs. Any purchases made under the Repurchase Program will be made from time to time on the open market at prevailing market prices or in negotiated transactions off the market, in compliance with applicable laws and regulations. In connection with the Repurchase Program, the Company may enter into a stock purchase plan. The Repurchase Program has no termination date. The Company repurchased <ix:nonFraction unitRef="shares" contextRef="c-411" decimals="INF" name="us-gaap:PartnersCapitalAccountUnitsTreasury" format="ixt:num-dot-decimal" scale="0" id="f-1339">111,118</ix:nonFraction> and <ix:nonFraction unitRef="shares" contextRef="c-412" decimals="INF" name="us-gaap:PartnersCapitalAccountUnitsTreasury" format="ixt:num-dot-decimal" scale="0" id="f-1340">454,616</ix:nonFraction> common units for an aggregate purchase price of $<ix:nonFraction unitRef="usd" contextRef="c-411" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-1341">4,891</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-412" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-1342">19,728</ix:nonFraction> for the three and nine months ended September 30, 2023, respectively. From the inception of the Repurchase Program the Company has purchased <ix:nonFraction unitRef="shares" contextRef="c-413" decimals="INF" name="us-gaap:PartnersCapitalAccountUnitsTreasury" format="ixt:num-dot-decimal" scale="0" id="f-1343">7,800,608</ix:nonFraction> common units for an aggregate price of approximately $<ix:nonFraction unitRef="usd" contextRef="c-413" decimals="-3" name="us-gaap:PartnersCapitalAccountTreasuryUnitsPurchases" format="ixt:num-dot-decimal" scale="3" id="f-1344">164,086</ix:nonFraction>. As of September 30, 2023, there remained <ix:nonFraction unitRef="shares" contextRef="c-414" decimals="INF" name="us-gaap:StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased" format="ixt:num-dot-decimal" scale="0" id="f-1345">969,632</ix:nonFraction> common units that may yet be purchased under the Repurchase Program. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Incentive Award Plan</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's 2018 Incentive Award Plan (the "2018 Plan") provides equity-based compensation through the grant of options to purchase the Company's limited partnership units, unit appreciation rights, restricted units, phantom units, substitute awards, performance awards, other unit-based awards, and includes, as appropriate, any tandem distribution equivalent rights granted with respect to an award (collectively, "LP Units"). On May 18, 2020, the Company's unitholders approved the Amended and Restated 2018 Incentive Award Plan, which increased the number of LP Units issuable under the 2018 Plan by <ix:nonFraction unitRef="shares" contextRef="c-415" decimals="INF" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized" format="ixt:num-dot-decimal" scale="0" id="f-1346">500,000</ix:nonFraction> to a total of <ix:nonFraction unitRef="shares" contextRef="c-416" decimals="INF" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" format="ixt:num-dot-decimal" scale="0" id="f-1347">1,000,000</ix:nonFraction> LP Units. On June 9, 2021, the Company's unitholders approved the Second Amended and Restated 2018 Incentive Award Plan ("Second A&R 2018 Plan"), which increased the number of LP Units issuable under the 2018 Plan by <ix:nonFraction unitRef="shares" contextRef="c-417" decimals="INF" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized" format="ixt:num-dot-decimal" scale="0" id="f-1348">1,000,000</ix:nonFraction> to a total of <ix:nonFraction unitRef="shares" contextRef="c-418" decimals="INF" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" format="ixt:num-dot-decimal" scale="0" id="f-1349">2,000,000</ix:nonFraction> LP Units. The Company granted <ix:nonFraction unitRef="shares" contextRef="c-419" decimals="INF" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" format="ixt:num-dot-decimal" scale="0" id="f-1350">17,000</ix:nonFraction> restricted units under the Second A&R 2018 Plan during the nine months ended September 30, 2023. Such LP Units were valued based upon the market value of the Company's LP Units on the date of grant, and collectively represent approximately $<ix:nonFraction unitRef="usd" contextRef="c-420" decimals="-3" name="us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" scale="3" id="f-1351">417</ix:nonFraction> of unearned compensation that will be recognized as expense ratably over the vesting period of the units. The grants have cliff vesting periods that range from six months to two years from the date of grant. </span></div></ix:continuation><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">24</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><ix:continuation id="f-1335-2" continuedAt="f-1335-3"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Preferred Units</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's <ix:nonFraction unitRef="number" contextRef="c-421" decimals="INF" name="us-gaap:DebtInstrumentInterestRateStatedPercentage" scale="-2" id="f-1352">6.0</ix:nonFraction>% Series A preferred units, no par value (the "SPLP Preferred Units") entitle the holders to a cumulative quarterly cash or in-kind (or a combination thereof) distribution. The Company declared cash distributions of approximately $<ix:nonFraction unitRef="usd" contextRef="c-3" decimals="-3" name="us-gaap:DividendsPreferredStockCash" format="ixt:num-dot-decimal" scale="3" id="f-1353"><ix:nonFraction unitRef="usd" contextRef="c-422" decimals="-3" name="us-gaap:DividendsPreferredStockCash" format="ixt:num-dot-decimal" scale="3" id="f-1354">2,408</ix:nonFraction></ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-423" decimals="-3" name="us-gaap:DividendsPreferredStockCash" format="ixt:num-dot-decimal" scale="3" id="f-1355"><ix:nonFraction unitRef="usd" contextRef="c-424" decimals="-3" name="us-gaap:DividendsPreferredStockCash" format="ixt:num-dot-decimal" scale="3" id="f-1356">7,225</ix:nonFraction></ix:nonFraction> to preferred unitholders for both the three and nine months ended September 30, 2023 and 2022, respectively. The SPLP Preferred Units have a term of <ix:nonNumeric contextRef="c-3" name="us-gaap:DebtInstrumentTerm" format="ixt-sec:durwordsen" id="f-1357">nine years</ix:nonNumeric>, ending February 2026, and are redeemable at any time at the Company's option at a $<ix:nonFraction unitRef="usdPerShare" contextRef="c-421" decimals="INF" name="us-gaap:PreferredStockLiquidationPreference" scale="0" id="f-1358">25</ix:nonFraction> liquidation value per unit, plus any accrued and unpaid distributions (payable in cash or SPLP common units, or a combination of both, at the Company's discretion). If redeemed in common units, the number of common units to be issued will be equal to the liquidation value per unit divided by the volume weighted-average price of the common units for <ix:nonNumeric contextRef="c-3" name="splp:PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice" format="ixt-sec:durday" id="f-1359">60</ix:nonNumeric> days prior to the redemption.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The SPLP Preferred Units have no voting rights, except that holders of the preferred units have certain voting rights in limited circumstances relating to the election of directors following the failure to pay six quarterly distributions. The SPLP Preferred Units are recorded as non-current liabilities, including accrued interest expense, on the Company's consolidated balance sheet as of September 30, 2023 and December 31, 2022 because they have an unconditional obligation to be redeemed for cash or by issuing a variable number of SPLP common units for a monetary value that is fixed and known at inception. Because the SPLP Preferred Units are classified as liabilities, distributions thereon are recorded as a component of Interest expense in the Company's consolidated statements of operations. As of September 30, 2023 and December 31, 2022, there were <ix:nonFraction unitRef="shares" contextRef="c-425" decimals="INF" name="us-gaap:PreferredUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-1360"><ix:nonFraction unitRef="shares" contextRef="c-421" decimals="INF" name="us-gaap:PreferredUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-1361">6,422,128</ix:nonFraction></ix:nonFraction> SPLP Preferred Units outstanding.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On November 8, 2023, the Board of SPH GP declared a regular quarterly cash distribution of $<ix:nonFraction unitRef="usdPerShare" contextRef="c-426" decimals="3" name="us-gaap:CommonStockDividendsPerShareDeclared" scale="0" id="f-1362">0.375</ix:nonFraction> per unit, payable December 15, 2023, to unitholders of record as of December 1, 2023, on its SPLP Preferred Units.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Accumulated Other Comprehensive Loss</span></div><div style="text-align:justify"><span><br/></span></div><ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock" id="f-1363" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Changes, net of tax, where applicable, in AOCI are as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:45.131%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.063%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Unrealized loss on available-for-sale debt securities</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Cumulative translation adjustments</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Change in net pension and other benefit obligations</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at December 31, 2022</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-427" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" scale="3" id="f-1364">92</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-428" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1365">17,113</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-429" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1366">134,669</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-29" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1367">151,874</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive income attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-430" decimals="-3" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:fixed-zero" scale="3" id="f-1368">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-431" decimals="-3" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-1369">1,093</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-432" decimals="-3" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:fixed-zero" scale="3" id="f-1370">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-40" decimals="-3" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-1371">1,093</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at March 31, 2023</span></div></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-433" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" scale="3" id="f-1372">92</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-434" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1373">16,020</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-435" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1374">134,669</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-46" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1375">150,781</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive loss attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-436" decimals="-3" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:fixed-zero" scale="3" id="f-1376">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-437" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" scale="3" id="f-1377">175</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-438" decimals="-3" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:fixed-zero" scale="3" id="f-1378">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-54" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" scale="3" id="f-1379">175</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at June 30, 2023</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-439" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" scale="3" id="f-1380">92</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-440" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1381">16,195</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-441" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1382">134,669</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-60" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1383">150,956</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive loss attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-442" decimals="-3" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:fixed-zero" scale="3" id="f-1384">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-443" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-1385">1,991</ix:nonFraction>)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-444" decimals="-3" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" scale="3" id="f-1386">36</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-67" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-1387">1,955</ix:nonFraction>)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at September 30, 2023</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-445" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" scale="3" id="f-1388">92</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-446" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1389">18,186</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-447" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1390">134,633</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-73" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1391">152,911</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:45.131%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.063%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Unrealized loss on available-for-sale securities</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Cumulative translation adjustments</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Change in net pension and other benefit obligations</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at December 31, 2021</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-448" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" scale="3" id="f-1392">92</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-449" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1393">13,961</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-450" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1394">117,750</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-79" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1395">131,803</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive loss attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-451" decimals="-3" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:fixed-zero" scale="3" id="f-1396">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-452" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" scale="3" id="f-1397">459</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-453" decimals="-3" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:fixed-zero" scale="3" id="f-1398">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-87" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" scale="3" id="f-1399">459</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at March 31, 2022</span></div></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-454" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" scale="3" id="f-1400">92</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-455" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1401">14,420</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-456" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1402">117,750</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-93" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1403">132,262</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive loss attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-457" decimals="-3" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:fixed-zero" scale="3" id="f-1404">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-458" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-1405">2,194</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-459" decimals="-3" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:fixed-zero" scale="3" id="f-1406">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-101" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-1407">2,194</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at June 30, 2022</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-460" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" scale="3" id="f-1408">92</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-461" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1409">16,614</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-462" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1410">117,750</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-107" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1411">134,456</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive loss attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-463" decimals="-3" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:fixed-zero" scale="3" id="f-1412">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-464" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-1413">2,178</ix:nonFraction>)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-465" decimals="-3" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:fixed-zero" scale="3" id="f-1414">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-114" decimals="-3" sign="-" name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" format="ixt:num-dot-decimal" scale="3" id="f-1415">2,178</ix:nonFraction>)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at September 30, 2022</span></div></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-466" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" scale="3" id="f-1416">92</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-467" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1417">18,792</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-468" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1418">117,750</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-120" decimals="-3" sign="-" name="us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1419">136,634</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div></ix:nonNumeric><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Incentive Unit Awards</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In 2012, SPLP issued to the Manager partnership profits interests in the form of Incentive Units which entitle the holder generally to share in <ix:nonFraction unitRef="number" contextRef="c-469" decimals="2" name="splp:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage" scale="-2" id="f-1420">15</ix:nonFraction>% of the increase in the equity value of the Company, based on the volume weighted average price of the Company’s common units for the <ix:nonFraction unitRef="day" contextRef="c-1" decimals="INF" name="splp:NumberOfDaysPriorToMeasurementDate" scale="0" id="f-1421">20</ix:nonFraction> trading days prior to the year-end measurement date. In 2015, the Manager assigned its rights to Incentive Units to a related party, SPH SPV-I LLC ("SPH SPV-I") pursuant to an Incentive Unit Agreement. Vesting in Incentive Units is measured annually on the last day of the Company’s fiscal year and is based upon exceeding a baseline equity value per common unit which is currently $<ix:nonFraction unitRef="usdPerShare" contextRef="c-5" decimals="2" name="splp:CommonUnitWeightedAveragePricePerShare" scale="0" id="f-1422">41.82</ix:nonFraction> and was determined when the most recent award vested on December 31, </span></div></ix:continuation><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">25</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-1335-3"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2022. The number of outstanding Incentive Units is equal to <ix:nonFraction unitRef="number" contextRef="c-470" decimals="INF" name="splp:IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits" scale="-2" id="f-1423">100</ix:nonFraction>% of the common units outstanding, including common units held by non-wholly-owned subsidiaries. The measurement date equity value per common unit is determined by calculating the volume weighted average price of the Company’s common units for <ix:nonFraction unitRef="day" contextRef="c-1" decimals="INF" name="splp:NumberOfDaysPriorToMeasurementDate" scale="0" id="f-1424">20</ix:nonFraction> trading days prior to a measurement date. If an Incentive Unit award vests as of an annual measurement date they will be issued as Class C units. </span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Upon vesting in Incentive Units, the baseline equity value will be recalculated as the new baseline equity value to be assessed at the next annual measurement date. If the baseline equity value is not exceeded as of an annual measurement date, then no portion of annual Incentive Units will be classified as Class C common units for that year and the baseline equity value per common unit will be the same amount as determined upon the prior vesting. The Class C units have the same rights as the LP Units, including, without limitation, with respect to partnership distributions and allocations of income, gain, loss and deduction, in all respects, except that liquidating distributions made by the Company to such holder may not exceed the amount of its capital account allocable to such Class C units and such Class C units may not be sold in the public market, until they have converted into LP Units. At such time that the amount of the capital account allocable to a Class C unit is equal to the amount of the capital account allocable to an LP Unit, such Class C unit shall convert automatically into an LP Unit. As of the annual measurement date on December 31, 2022, <ix:nonFraction unitRef="shares" contextRef="c-471" decimals="0" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" format="ixt:num-dot-decimal" scale="0" id="f-1425">200,253</ix:nonFraction> Incentive Units vested as the Company’s volume weighted average price exceeded the then baseline equity value of $<ix:nonFraction unitRef="usdPerShare" contextRef="c-471" decimals="2" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue" scale="0" id="f-1426">39.26</ix:nonFraction>, and upon vesting, were classified as Class C units. On March 21, 2023, the Company issued the <ix:nonFraction unitRef="shares" contextRef="c-472" decimals="0" name="us-gaap:LimitedPartnersCapitalAccountUnitsIssued" format="ixt:num-dot-decimal" scale="0" id="f-1427">200,253</ix:nonFraction> Class C common units to SPH SPV-I, which SPH SPV-I earned based on the Company’s performance in 2022.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">If September 30, 2023 was the annual measurement date, then approximately <ix:nonFraction unitRef="shares" contextRef="c-473" decimals="0" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" format="ixt:num-dot-decimal" scale="0" id="f-1428">154,078</ix:nonFraction> Incentive Units would vest and be issued as Class C common units based upon the volume weighted-average price of the Company's common units for <ix:nonFraction unitRef="day" contextRef="c-1" decimals="INF" name="splp:NumberOfDaysPriorToMeasurementDate" scale="0" id="f-1429">20</ix:nonFraction> trading days prior to September 30, 2023. However, pursuant to the terms to the Incentive Unit Agreement, vesting of the Incentive Units only occurs based on the value of the Company’s common units at the annual measurement date on December 31, and therefore, more, fewer or no Incentive Units may vest for 2023.</span></div></ix:continuation><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_73"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">12. <ix:nonNumeric contextRef="c-1" name="us-gaap:IncomeTaxDisclosureTextBlock" id="f-1430" continuedAt="f-1430-1" escape="true">INCOME TAXES</ix:nonNumeric></span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><ix:continuation id="f-1430-1"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company recorded an income tax benefit of $<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" sign="-" name="us-gaap:IncomeTaxExpenseBenefit" scale="3" id="f-1431">981</ix:nonFraction> for the three months ended September 30, 2023 and an income tax provision of $<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:IncomeTaxExpenseBenefit" format="ixt:num-dot-decimal" scale="3" id="f-1432">9,211</ix:nonFraction> for the same period in 2022. The Company recorded an income tax benefit of $<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" sign="-" name="us-gaap:IncomeTaxExpenseBenefit" format="ixt:num-dot-decimal" scale="3" id="f-1433">1,707</ix:nonFraction> for the nine months ended September 30, 2023 and an income tax provision of $<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:IncomeTaxExpenseBenefit" format="ixt:num-dot-decimal" scale="3" id="f-1434">56,256</ix:nonFraction> for the same period in 2022. The Company's tax provision represents the income tax expense or benefit of its consolidated subsidiaries that are taxable entities. Significant differences between the statutory rate and the effective tax rate include partnership losses for which no tax benefit is recognized, tax expense related to unrealized gains and losses on investment, changes in deferred tax valuation allowances, deferred tax movements resulting from the acquisition of Steel Connect and other permanent differences. The Company's consolidated subsidiaries have recorded deferred tax valuation allowances to the extent that they believe it is more likely than not that the benefits of certain deferred tax assets will not be realized in future periods.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On August 16, 2022, the Inflation Reduction Act of 2022 ("IRA") was signed into law which generally includes implementation of a new 15% corporate alternative minimum tax, a one percent excise tax on share repurchases, and tax incentives for energy and climate initiatives. These provisions are effective beginning January 1, 2023. The corporate alternative minimum tax and excise tax provisions of the IRA do not apply to the Company as it is a partnership for tax purposes and none of its subsidiaries are covered corporations. The Company will consider the IRA’s tax incentive provisions as applicable in evaluating current and future initiatives, but does not currently anticipate a significant impact from these new rules.</span></div></ix:continuation><div style="text-align:justify"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_76"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">13. <ix:nonNumeric contextRef="c-1" name="us-gaap:EarningsPerShareTextBlock" id="f-1435" continuedAt="f-1435-1" escape="true">NET INCOME PER COMMON UNIT</ix:nonNumeric></span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"><ix:continuation id="f-1435-1" continuedAt="f-1435-2"><ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" id="f-1436" continuedAt="f-1436-1" escape="true">The following data was used in computing net income per common unit shown in the Company's consolidated statements of operations:</ix:nonNumeric></ix:continuation></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">26</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-1435-2"><ix:continuation id="f-1436-1"><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-1437">27,887</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-1438">36,428</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-1439">111,305</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:ProfitLoss" format="ixt:num-dot-decimal" scale="3" id="f-1440">133,082</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net (income) loss attributable to noncontrolling interests in consolidated entities</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" format="ixt:num-dot-decimal" scale="3" id="f-1441">2,315</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" scale="3" id="f-1442">111</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" format="ixt:num-dot-decimal" scale="3" id="f-1443">1,737</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" scale="3" id="f-1444">122</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income attributable to common unitholders</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:NetIncomeLoss" format="ixt:num-dot-decimal" scale="3" id="f-1445">25,572</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:NetIncomeLoss" format="ixt:num-dot-decimal" scale="3" id="f-1446">36,317</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:NetIncomeLoss" format="ixt:num-dot-decimal" scale="3" id="f-1447">109,568</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:NetIncomeLoss" format="ixt:num-dot-decimal" scale="3" id="f-1448">132,960</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Effect of dilutive securities:</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Interest expense from SPLP Preferred Units </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:DilutiveSecuritiesEffectOnBasicEarningsPerShareOther" format="ixt:num-dot-decimal" scale="3" id="f-1449">3,083</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:DilutiveSecuritiesEffectOnBasicEarningsPerShareOther" format="ixt:num-dot-decimal" scale="3" id="f-1450">3,083</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:DilutiveSecuritiesEffectOnBasicEarningsPerShareOther" format="ixt:num-dot-decimal" scale="3" id="f-1451">9,228</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:DilutiveSecuritiesEffectOnBasicEarningsPerShareOther" format="ixt:num-dot-decimal" scale="3" id="f-1452">9,228</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income attributable to common unitholders – assuming dilution</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="splp:NetIncomeLossAvailableToCommonUnitholders" format="ixt:num-dot-decimal" scale="3" id="f-1453">28,655</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="splp:NetIncomeLossAvailableToCommonUnitholders" format="ixt:num-dot-decimal" scale="3" id="f-1454">39,400</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="splp:NetIncomeLossAvailableToCommonUnitholders" format="ixt:num-dot-decimal" scale="3" id="f-1455">118,796</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="splp:NetIncomeLossAvailableToCommonUnitholders" format="ixt:num-dot-decimal" scale="3" id="f-1456">142,188</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income per common unit – basic</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 22pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income attributable to common unitholders</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-23" decimals="2" name="us-gaap:NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic" scale="0" id="f-1457">1.20</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-24" decimals="2" name="us-gaap:NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic" scale="0" id="f-1458">1.57</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-1" decimals="2" name="us-gaap:NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic" scale="0" id="f-1459">5.10</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-25" decimals="2" name="us-gaap:NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic" scale="0" id="f-1460">5.85</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income per common unit – diluted</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 22pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income attributable to common unitholders</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-23" decimals="2" name="us-gaap:NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" scale="0" id="f-1461">1.14</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-24" decimals="2" name="us-gaap:NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" scale="0" id="f-1462">1.45</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-1" decimals="2" name="us-gaap:NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" scale="0" id="f-1463">4.68</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usdPerShare" contextRef="c-25" decimals="2" name="us-gaap:NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" scale="0" id="f-1464">5.26</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Denominator for net income per common unit – basic</span></td><td colspan="2" style="background-color:#cceeff;border-top:3pt double #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-23" decimals="0" name="us-gaap:WeightedAverageLimitedPartnershipUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-1465">21,298,871</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:3pt double #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:3pt double #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-24" decimals="0" name="us-gaap:WeightedAverageLimitedPartnershipUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-1466">23,147,644</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:3pt double #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:3pt double #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-1" decimals="0" name="us-gaap:WeightedAverageLimitedPartnershipUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-1467">21,495,689</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:3pt double #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:3pt double #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-25" decimals="0" name="us-gaap:WeightedAverageLimitedPartnershipUnitsOutstanding" format="ixt:num-dot-decimal" scale="0" id="f-1468">22,737,902</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:3pt double #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Effect of dilutive securities:</span></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 19pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Incentive Units</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-23" decimals="0" name="splp:IncrementalCommonSharesAttributableToIncentiveUnits" format="ixt:num-dot-decimal" scale="0" id="f-1469">154,078</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-24" decimals="0" name="splp:IncrementalCommonSharesAttributableToIncentiveUnits" format="ixt:num-dot-decimal" scale="0" id="f-1470">191,080</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-1" decimals="0" name="splp:IncrementalCommonSharesAttributableToIncentiveUnits" format="ixt:num-dot-decimal" scale="0" id="f-1471">153,063</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-25" decimals="0" name="splp:IncrementalCommonSharesAttributableToIncentiveUnits" format="ixt:num-dot-decimal" scale="0" id="f-1472">220,240</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 19pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Unvested restricted common units</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-23" decimals="0" name="splp:IncrementalCommonSharesAttributableToNonvestedRestrictedStock" format="ixt:num-dot-decimal" scale="0" id="f-1473">24,341</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-24" decimals="0" name="splp:IncrementalCommonSharesAttributableToNonvestedRestrictedStock" format="ixt:num-dot-decimal" scale="0" id="f-1474">104,396</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-1" decimals="0" name="splp:IncrementalCommonSharesAttributableToNonvestedRestrictedStock" format="ixt:num-dot-decimal" scale="0" id="f-1475">19,340</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-25" decimals="0" name="splp:IncrementalCommonSharesAttributableToNonvestedRestrictedStock" format="ixt:num-dot-decimal" scale="0" id="f-1476">156,494</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 19pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">SPLP Preferred Units</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-23" decimals="0" name="us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock" format="ixt:num-dot-decimal" scale="0" id="f-1477">3,603,920</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-24" decimals="0" name="us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock" format="ixt:num-dot-decimal" scale="0" id="f-1478">3,802,650</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-1" decimals="0" name="us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock" format="ixt:num-dot-decimal" scale="0" id="f-1479">3,692,232</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-25" decimals="0" name="us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock" format="ixt:num-dot-decimal" scale="0" id="f-1480">3,923,915</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Denominator for net income per common unit – diluted</span></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-23" decimals="0" name="us-gaap:WeightedAverageLimitedPartnershipUnitsOutstandingDiluted" format="ixt:num-dot-decimal" scale="0" id="f-1481">25,081,210</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-24" decimals="0" name="us-gaap:WeightedAverageLimitedPartnershipUnitsOutstandingDiluted" format="ixt:num-dot-decimal" scale="0" id="f-1482">27,245,770</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-1" decimals="0" name="us-gaap:WeightedAverageLimitedPartnershipUnitsOutstandingDiluted" format="ixt:num-dot-decimal" scale="0" id="f-1483">25,360,324</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="shares" contextRef="c-25" decimals="0" name="us-gaap:WeightedAverageLimitedPartnershipUnitsOutstandingDiluted" format="ixt:num-dot-decimal" scale="0" id="f-1484">27,038,551</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(a)    Assumes the SPLP Preferred Units were redeemed in common units as described in Note 11 - "Capital and Accumulated Other Comprehensive Loss."</span></div></ix:continuation></ix:continuation><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_79"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">14. <ix:nonNumeric contextRef="c-1" name="us-gaap:FairValueDisclosuresTextBlock" id="f-1485" continuedAt="f-1485-1" escape="true">FAIR VALUE MEASUREMENTS</ix:nonNumeric></span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><ix:continuation id="f-1485-1" continuedAt="f-1485-2"><ix:nonNumeric contextRef="c-1" name="us-gaap:FairValueByBalanceSheetGroupingTextBlock" id="f-1486" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Financial assets and liabilities measured at fair value on a recurring basis in the Company's consolidated financial statements as of September 30, 2023 and December 31, 2022 are summarized by type of inputs applicable to the fair value measurements as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">September 30, 2023</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 1</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 2</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 3</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Assets:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Long-term investments </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-474" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1487">16,136</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-475" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" scale="3" id="f-1488">546</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-476" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1489">3,505</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-477" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1490">20,187</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Precious metal and commodity inventories recorded at fair value</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-478" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1491">35,620</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-479" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1492">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-480" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1493">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-481" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1494">35,620</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Economic interests in loans </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-482" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1495">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-483" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1496">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-484" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1497">5,098</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-485" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1498">5,098</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commodity contracts on precious metal and commodity inventories</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-486" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1499">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-487" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" scale="3" id="f-1500">34</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-488" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1501">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-489" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" scale="3" id="f-1502">34</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Warrants </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(c)</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-490" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1503">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-491" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1504">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-492" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1505">3,564</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-493" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1506">3,564</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-494" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1507">51,756</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-495" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" scale="3" id="f-1508">580</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-496" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1509">12,167</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-497" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1510">64,503</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Liabilities:</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other precious metal liabilities</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-498" decimals="-3" name="us-gaap:DerivativeLiabilities" format="ixt:num-dot-decimal" scale="3" id="f-1511">29,167</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-499" decimals="-3" name="us-gaap:DerivativeLiabilities" format="ixt:fixed-zero" scale="3" id="f-1512">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-500" decimals="-3" name="us-gaap:DerivativeLiabilities" format="ixt:fixed-zero" scale="3" id="f-1513">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-501" decimals="-3" name="us-gaap:DerivativeLiabilities" format="ixt:num-dot-decimal" scale="3" id="f-1514">29,167</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-494" decimals="-3" name="us-gaap:LiabilitiesFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1515">29,167</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-495" decimals="-3" name="us-gaap:LiabilitiesFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1516">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-496" decimals="-3" name="us-gaap:LiabilitiesFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1517">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-497" decimals="-3" name="us-gaap:LiabilitiesFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1518">29,167</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">December 31, 2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 1</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 2</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 3</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Assets:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Long-term investments </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-502" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1519">234,039</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-503" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1520">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-504" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1521">52,336</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-505" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1522">286,375</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Precious metal and commodity inventories recorded at fair value</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-506" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1523">32,896</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-507" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1524">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-508" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1525">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-509" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1526">32,896</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Economic interests in loans </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-510" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1527">—</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-511" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1528">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-512" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1529">5,728</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-513" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1530">5,728</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Warrants </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(c)</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-514" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1531">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-515" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1532">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-516" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1533">3,564</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-517" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1534">3,564</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-518" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1535">266,935</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-519" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1536">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-520" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1537">61,628</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-521" decimals="-3" name="us-gaap:AssetsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1538">328,563</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Liabilities:</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commodity contracts on precious metal and commodity inventories</span></div></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-522" decimals="-3" name="us-gaap:DerivativeLiabilities" format="ixt:fixed-zero" scale="3" id="f-1539">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-523" decimals="-3" name="us-gaap:DerivativeLiabilities" scale="3" id="f-1540">247</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-524" decimals="-3" name="us-gaap:DerivativeLiabilities" format="ixt:fixed-zero" scale="3" id="f-1541">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-525" decimals="-3" name="us-gaap:DerivativeLiabilities" scale="3" id="f-1542">247</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other precious metal liabilities </span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-526" decimals="-3" name="us-gaap:DerivativeLiabilities" format="ixt:num-dot-decimal" scale="3" id="f-1543">30,115</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-527" decimals="-3" name="us-gaap:DerivativeLiabilities" format="ixt:fixed-zero" scale="3" id="f-1544">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-528" decimals="-3" name="us-gaap:DerivativeLiabilities" format="ixt:fixed-zero" scale="3" id="f-1545">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-529" decimals="-3" name="us-gaap:DerivativeLiabilities" format="ixt:num-dot-decimal" scale="3" id="f-1546">30,115</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-518" decimals="-3" name="us-gaap:LiabilitiesFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1547">30,115</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-519" decimals="-3" name="us-gaap:LiabilitiesFairValueDisclosure" scale="3" id="f-1548">247</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-520" decimals="-3" name="us-gaap:LiabilitiesFairValueDisclosure" format="ixt:fixed-zero" scale="3" id="f-1549">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-521" decimals="-3" name="us-gaap:LiabilitiesFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1550">30,362</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(a)    For additional details of the long-term investments, see Note 7 – "Investments." The investment in PCS-Mosaic of</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">$<ix:nonFraction unitRef="usd" contextRef="c-335" decimals="-3" name="us-gaap:EquityMethodInvestmentsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1551">19,186</ix:nonFraction></span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%"> and $<ix:nonFraction unitRef="usd" contextRef="c-336" decimals="-3" name="us-gaap:EquityMethodInvestmentsFairValueDisclosure" format="ixt:num-dot-decimal" scale="3" id="f-1552">23,323</ix:nonFraction> as of September 30, 2023 and December 31, 2022, respectively, i</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">s not included in the fair value leveling tables as it is valued at cost.</span></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(b)    For additional details of the economic interests in loans, see Note 9 – "Financial Instruments".</span></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(c)     Included within Other non-current assets in the consolidated balance sheets.</span></div></ix:nonNumeric></ix:continuation><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">27</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-1485-2" continuedAt="f-1485-3"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">There were no transfers of securities among the various measurement input levels during the three and nine months ended September 30, 2023 or 2022.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Level 1 inputs are quoted prices in active markets for identical assets or liabilities as of the measurement date ("Level 1").</span></div><div style="padding-left:36pt;text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Level 2 inputs may include quoted prices in active markets for similar assets or liabilities, quoted prices in a market that is not active for identical assets or liabilities, or other inputs that can be corroborated by observable market data ("Level 2").</span></div><div style="padding-left:36pt;text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Level 3 inputs are unobservable for the asset or liability when there is little, if any, market activity for the asset or liability. Level 3 inputs are based on the best information available and may include data developed by the Company ("Level 3").</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The fair value of the Company's financial instruments, such as cash and cash equivalents, trade and other receivables and accounts payable, approximates carrying value due to the short-term maturities of these assets and liabilities. Carrying cost approximates fair value for long-term debt, which has variable interest rates.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The precious metal and commodity inventories associated with the Company's fair value hedges (see Note 9 - "Financial Instruments") are reported at fair value. Fair values of these inventories are based on quoted market prices on commodity exchanges and are considered Level 1 measurements. The derivative instruments that the Company purchases in connection with its precious metal and commodity inventories, specifically commodity futures and forward contracts, are also valued at fair value. The futures contracts are Level 1 measurements since they are traded on a commodity exchange. The forward contracts are entered into with a counterparty and are considered Level 2 measurements.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><ix:nonNumeric contextRef="c-1" name="us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock" id="f-1553" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Following is</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> a summary of changes in financial assets measured using Level 3 inputs:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:40.784%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.957%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.379%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.957%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.379%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.957%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.963%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Long Term Investments </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Economic Interests in Loans </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Warrants </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of December 31, 2022</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-530" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" format="ixt:num-dot-decimal" scale="3" id="f-1554">52,336</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-531" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" format="ixt:num-dot-decimal" scale="3" id="f-1555">5,728</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-532" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" format="ixt:num-dot-decimal" scale="3" id="f-1556">3,564</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-521" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" format="ixt:num-dot-decimal" scale="3" id="f-1557">61,628</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Purchases</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-533" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases" scale="3" id="f-1558">589</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-534" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases" format="ixt:fixed-zero" scale="3" id="f-1559">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-535" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases" format="ixt:fixed-zero" scale="3" id="f-1560">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-536" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases" scale="3" id="f-1561">589</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Sales, cash collections, and eliminations</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-533" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales" format="ixt:num-dot-decimal" scale="3" id="f-1562">49,521</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-534" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales" format="ixt:num-dot-decimal" scale="3" id="f-1563">4,393</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-535" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales" format="ixt:fixed-zero" scale="3" id="f-1564">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-536" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales" format="ixt:num-dot-decimal" scale="3" id="f-1565">53,914</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Realized gains</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-533" decimals="-3" sign="-" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings" scale="3" id="f-1566">5</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-534" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings" format="ixt:num-dot-decimal" scale="3" id="f-1567">3,763</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-535" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings" format="ixt:fixed-zero" scale="3" id="f-1568">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-536" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings" format="ixt:num-dot-decimal" scale="3" id="f-1569">3,758</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Unrealized gains </span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-533" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty" scale="3" id="f-1570">106</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-534" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty" format="ixt:fixed-zero" scale="3" id="f-1571">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-535" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty" format="ixt:fixed-zero" scale="3" id="f-1572">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-536" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty" scale="3" id="f-1573">106</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Unrealized losses </span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-533" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty" format="ixt:fixed-zero" scale="3" id="f-1574">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-534" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty" format="ixt:fixed-zero" scale="3" id="f-1575">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-535" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty" format="ixt:fixed-zero" scale="3" id="f-1576">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-536" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty" format="ixt:fixed-zero" scale="3" id="f-1577">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of September 30, 2023</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-537" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" format="ixt:num-dot-decimal" scale="3" id="f-1578">3,505</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-538" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" format="ixt:num-dot-decimal" scale="3" id="f-1579">5,098</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-539" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" format="ixt:num-dot-decimal" scale="3" id="f-1580">3,564</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-497" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" format="ixt:num-dot-decimal" scale="3" id="f-1581">12,167</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of December 31, 2021</span></div></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-540" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" format="ixt:num-dot-decimal" scale="3" id="f-1582">50,085</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-541" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" format="ixt:num-dot-decimal" scale="3" id="f-1583">6,483</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-542" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" format="ixt:num-dot-decimal" scale="3" id="f-1584">6,929</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-543" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" format="ixt:num-dot-decimal" scale="3" id="f-1585">63,497</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Purchases</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-544" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases" scale="3" id="f-1586">999</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-545" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases" format="ixt:fixed-zero" scale="3" id="f-1587">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-546" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases" format="ixt:fixed-zero" scale="3" id="f-1588">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-547" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases" scale="3" id="f-1589">999</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Sales, cash collections, and eliminations</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-544" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales" format="ixt:fixed-zero" scale="3" id="f-1590">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-545" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales" format="ixt:num-dot-decimal" scale="3" id="f-1591">4,721</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-546" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales" format="ixt:num-dot-decimal" scale="3" id="f-1592">2,150</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-547" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales" format="ixt:num-dot-decimal" scale="3" id="f-1593">6,871</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Realized gains</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-544" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings" format="ixt:fixed-zero" scale="3" id="f-1594">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-545" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings" format="ixt:num-dot-decimal" scale="3" id="f-1595">3,973</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-546" decimals="-3" sign="-" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings" format="ixt:num-dot-decimal" scale="3" id="f-1596">1,215</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-547" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings" format="ixt:num-dot-decimal" scale="3" id="f-1597">2,758</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Unrealized losses</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-544" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty" format="ixt:num-dot-decimal" scale="3" id="f-1598">1,007</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-545" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty" format="ixt:fixed-zero" scale="3" id="f-1599">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-546" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty" format="ixt:fixed-zero" scale="3" id="f-1600">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-547" decimals="-3" name="splp:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty" format="ixt:num-dot-decimal" scale="3" id="f-1601">1,007</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of September 30, 2022</span></div></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-548" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" format="ixt:num-dot-decimal" scale="3" id="f-1602">50,077</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-549" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" format="ixt:num-dot-decimal" scale="3" id="f-1603">5,735</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-550" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" format="ixt:num-dot-decimal" scale="3" id="f-1604">3,564</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-551" decimals="-3" name="us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" format="ixt:num-dot-decimal" scale="3" id="f-1605">59,376</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(a)    Unrealized gains and losses are recorded in (Income) loss of associated companies, net of taxes in the consolidated statements of operations.</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(b)    Realized and unrealized gains and losses are recorded in Realized and unrealized (gains) losses on securities, net or Financial services revenue in the consolidated statements of operations.</span></div></ix:nonNumeric><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Long-Term Investments - Valuation Techniques</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company estimated the value of its investment in the STCN Note as of December 31, 2022 using a Binomial Lattice Model. Key inputs in the valuation included the trading price and volatility of STCN's common stock, the risk-free rate of return, as well as the dividend rate, conversion price, and maturity date. </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The fair value of the Company’s investment in STCN preferred stock as of </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">December 31, 2022</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> was its par value because the Company has the right to redeem and the issuer has the right to convert the instrument at the redemption value.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> The Company's investments in the STCN Note and STCN preferred stock were remeasured as of the date of the Exchange Transaction. </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's investment in Steel Connect as of </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">September 30, 2023</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> was eliminated as the Company's ownership of Steel Connect increased to <ix:nonFraction unitRef="number" contextRef="c-139" decimals="3" name="splp:ExchangeAgreementOutstandingEquityInterestsHeldPercentage" scale="-2" id="f-1606">85.0</ix:nonFraction>% on May 1, 2023, as discussed in Note 3 - "Acquisitions and Divestitures".</span></div></ix:continuation><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">28</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-1485-3"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Marketable Securities and Other - Valuation Techniques</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company determines the fair value of certain corporate securities and corporate obligations by incorporating and reviewing prices provided by third-party pricing services based on the specific features of the underlying securities.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company uses the net asset value included in quarterly statements it receives in arrears from a venture capital fund to determine the fair value of such fund and determines the fair value of certain corporate securities and corporate obligations by incorporating and reviewing prices provided by third-party pricing services based on the specific features of the underlying securities. The fair value of the derivatives held by WebBank (see Note 9 - "Financial Instruments") represent the estimated amounts that WebBank would receive or pay to terminate the contracts at the reporting date and is based on discounted cash flow analyses that consider credit, performance and prepayment</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">. Unobservable inputs used in the discounted cash flow analyses are: a constant prepayment rate of <ix:nonFraction unitRef="number" contextRef="c-552" decimals="4" name="us-gaap:DebtSecuritiesAvailableForSaleMeasurementInput" scale="-2" id="f-1607">9.36</ix:nonFraction>% to <ix:nonFraction unitRef="number" contextRef="c-553" decimals="4" name="us-gaap:DebtSecuritiesAvailableForSaleMeasurementInput" scale="-2" id="f-1608">35.20</ix:nonFraction>%, a constant default rate of <ix:nonFraction unitRef="number" contextRef="c-554" decimals="4" name="us-gaap:DebtSecuritiesAvailableForSaleMeasurementInput" scale="-2" id="f-1609">1.72</ix:nonFraction>% to <ix:nonFraction unitRef="number" contextRef="c-555" decimals="4" name="us-gaap:DebtSecuritiesAvailableForSaleMeasurementInput" scale="-2" id="f-1610">21.91</ix:nonFraction>% and a discount rate of <ix:nonFraction unitRef="number" contextRef="c-556" decimals="4" name="us-gaap:DebtSecuritiesAvailableForSaleMeasurementInput" scale="-2" id="f-1611">1.82</ix:nonFraction>% to <ix:nonFraction unitRef="number" contextRef="c-557" decimals="4" name="us-gaap:DebtSecuritiesAvailableForSaleMeasurementInput" scale="-2" id="f-1612">25.60</ix:nonFraction>%.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Assets Measured at Fair Value on a Nonrecurring Basis</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's non-financial assets and liabilities measured at fair value on a non-recurring basis, include goodwill and other intangible assets, any assets and liabilities acquired in a business combination, or its long-lived assets written down to fair value. To measure fair value for such assets and liabilities, the Company uses techniques including an income approach, a market approach and/or appraisals (Level 3 inputs). The income approach is based on a discounted cash flow analysis ("DCF") and calculates the fair value by estimating the after-tax cash flows attributable to an asset or liability and then discounting the after-tax cash flows to a present value using a risk-adjusted discount rate. Assumptions used in the DCF require the exercise of significant judgment, including judgment about appropriate discount rates and terminal values, growth rates and the amount and timing of expected future cash flows. The discount rates, which are intended to reflect the risks inherent in future cash flow projections, used in the DCF are based on estimates of the weighted-average cost of capital of a market participant. Such estimates are derived from analysis of peer companies and consider the industry weighted-average return on debt and equity from a market participant perspective. A market approach values a business by considering the prices at which shares of capital stock, or related underlying assets, of reasonably comparable companies are trading in the public market or the transaction price at which similar companies have been acquired. If comparable companies are not available, the market approach is not used.</span></div></ix:continuation><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_82"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">15. <ix:nonNumeric contextRef="c-1" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock" id="f-1613" continuedAt="f-1613-1" escape="true">COMMITMENTS AND CONTINGENCIES</ix:nonNumeric></span></div><div style="text-align:justify"><span><br/></span></div><ix:continuation id="f-1613-1" continuedAt="f-1613-2"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Environmental and Litigation Matters</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company and certain of the Company's subsidiaries are defendants in certain legal proceedings and environmental investigations and have been designated as potentially responsible parties ("PRPs") by federal and state agencies with respect to certain sites with which they may have had direct or indirect involvement. Most of such legal proceedings and environmental investigations involve unspecified amounts of potential damage claims or awards, are in an initial procedural phase, involve significant uncertainty as to the outcome or involve significant factual issues that need to be resolved, such that it is not possible for the Company to estimate a range of possible loss. For matters that have progressed sufficiently through the investigative process such that the Company is able to reasonably estimate a range of possible loss, an estimated range of possible loss, in excess of the accrued liability (if any) for such matters, is provided. Any estimated range of possible loss is or will be based on currently available information and involves elements of judgment and significant uncertainties and may not represent the Company's maximum possible loss exposure. The circumstances of such legal proceedings and environmental investigations will change from time to time, and actual results may vary significantly from the current estimate. For current proceedings not specifically reported below, management does not anticipate that the liabilities, if any, arising from such legal proceedings and environmental investigations would have a material effect on the financial position, liquidity or results of operations of the Company.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The legal proceedings and environmental investigations are in various stages of administrative or judicial proceedings and include demands for recovery of past governmental costs, and for future investigations and remedial actions. In some cases, the dollar amounts of the claims have not been specified and, with respect to a number of the PRP claims, have been asserted against a number of other entities for the same cost recovery or other relief as was asserted against certain of the Company's subsidiaries. The Company accrues liabilities associated with environmental and litigation matters on an undiscounted basis, when they become probable and reasonably estimable. As of September 30, 2023, on a consolidated basis, the Company recorded liabilities of</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> $<ix:nonFraction unitRef="usd" contextRef="c-558" decimals="-3" name="us-gaap:AccrualForEnvironmentalLossContingencies" format="ixt:num-dot-decimal" scale="3" id="f-1614">13,444</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-559" decimals="-3" name="us-gaap:AccrualForEnvironmentalLossContingencies" format="ixt:num-dot-decimal" scale="3" id="f-1615">24,736</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> in Accrued liabilities and Other non-current liabilities, respectively, on the consolidated balance sheet. As of December 31, 2022, on a consolidated basis, the Company recorded liabilities of $<ix:nonFraction unitRef="usd" contextRef="c-560" decimals="-3" name="us-gaap:AccrualForEnvironmentalLossContingencies" format="ixt:num-dot-decimal" scale="3" id="f-1616">12,692</ix:nonFraction> and</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> $<ix:nonFraction unitRef="usd" contextRef="c-561" decimals="-3" name="us-gaap:AccrualForEnvironmentalLossContingencies" format="ixt:num-dot-decimal" scale="3" id="f-1617">24,765</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> in Accrued Liabilities and Other non-current liabilities, respectively, on the consolidated balance sheet, which represent the current estimate of environmental remediation liabilities as well as reserves related to the litigation matters discussed below. </span></div></ix:continuation><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">29</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-1613-2" continuedAt="f-1613-3"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Expenses relating to these costs, and any recoveries, are included in Selling, general and administrative expenses in the Company's consolidated statements of operations. Estimates of the Company's liability for remediation of a particular site and the method and ultimate cost of remediation require a number of assumptions that are inherently difficult to make, and the ultimate outcome may be materially different from current estimates.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Environmental Matters</span></div><div style="padding-left:36pt;text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Certain subsidiaries of the Company have existing and contingent liabilities relating to environmental matters, including costs of remediation, capital expenditures, and potential fines and penalties relating to possible violations of federal and state environmental laws. Such existing and contingent liabilities are continually being readjusted based upon the emergence of new findings, techniques and alternative remediation methods.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Included among these liabilities, certain of the Company's subsidiaries have been identified as PRPs under the Comprehensive Environmental Response, Compensation, and Liability Act ("CERCLA") or similar state statutes at sites and are parties to administrative consent orders in connection with certain properties. Those subsidiaries may be subject to joint and several liabilities imposed by CERCLA on PRPs. Due to the technical and regulatory complexity of remedial activities and the difficulties attendant in identifying PRPs and allocating or determining liability among them, the subsidiaries are unable to reasonably estimate the ultimate cost of compliance with such laws at some of the sites at which the Company's subsidiaries are PRP's.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Based upon information currently available, the Company's subsidiaries do not expect that their respective environmental costs, including the incurrence of additional fines and penalties, if any, will have a material adverse effect on them or that the resolution of these environmental matters will have a material adverse effect on the financial position, results of operations or cash flows of such subsidiaries or the Company, but there can be no such assurances. The Company anticipates that the subsidiaries will pay any such amounts out of their respective working capital, although there is no assurance that they will have sufficient funds to pay them. In the event that a subsidiary is unable to fund its liabilities, claims could be made against its respective parent companies for payment of such liabilities.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The sites where certain of the Company's subsidiaries have environmental liabilities include the following:</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company has been working with the Connecticut Department of Energy and Environmental Protection ("CTDEEP") with respect to its obligations under a 1989 consent order that applies to a former manufacturing facility located in Fairfield, Connecticut. An ecological risk assessment of the wetlands portion was submitted in the second quarter of 2016 to the CTDEEP for their review and approval. Company officials continue to meet with CTDEEP representatives to address a final workplan. Additional investigation of the wetlands is expected, pending approval of a mutually acceptable wetlands work plan. An updated work plan to investigate the upland portion of the parcel was prepared by the Company and approved by the CTDEEP in March 2018 and completed during 2019 and 2020. Additional upland investigatory work will be required to fully define the areas requiring remediation and is also dependent upon CTDEEP requirements and approval. Based on currently known information, the Company reasonably estimates that it may incur aggregate losses over a period of multiple years of between $<ix:nonFraction unitRef="usd" contextRef="c-562" decimals="-3" name="us-gaap:EnvironmentalExitCostsReasonablyPossibleAdditionalLoss" format="ixt:num-dot-decimal" scale="3" id="f-1618">10,500</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-563" decimals="-3" name="us-gaap:EnvironmentalExitCostsReasonablyPossibleAdditionalLoss" format="ixt:num-dot-decimal" scale="3" id="f-1619">17,500</ix:nonFraction>. The Company has a reserve of $<ix:nonFraction unitRef="usd" contextRef="c-564" decimals="-3" name="us-gaap:AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates" format="ixt:num-dot-decimal" scale="3" id="f-1620">14,300</ix:nonFraction> recorded for future remediation costs, which is our best estimate within this range of potential losses. Due to the uncertainties, there can be no assurance that the final resolution of this matter will not be material to the financial position, results of operations or cash flows of the Company.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In 1986, a subsidiary of the Company entered into an administrative consent order ("ACO") with the New Jersey Department of Environmental Protection ("NJDEP") to investigate and remediate property in Montvale, New Jersey that it purchased in 1984. The ACO involves investigation and remediation activities to be performed with regard to soil and groundwater contamination. The Company has been actively investigating and remediating the soil and groundwater since that time and has completed the implementation of the improved groundwater treatment system in operation at the property. Pursuant to a settlement agreement with the former owner/operator of the site, the responsibility for site investigation and remediation costs and other related costs are contractually allocated <ix:nonFraction unitRef="number" contextRef="c-565" decimals="INF" name="splp:OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation" scale="-2" id="f-1621">75</ix:nonFraction>% to the former owner/operator and <ix:nonFraction unitRef="number" contextRef="c-566" decimals="INF" name="splp:OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation" scale="-2" id="f-1622">25</ix:nonFraction>% jointly to the Company, all after having the first $<ix:nonFraction unitRef="usd" contextRef="c-567" decimals="INF" name="us-gaap:AccrualForEnvironmentalLossContingenciesPayments1" format="ixt:num-dot-decimal" scale="3" id="f-1623">1,000</ix:nonFraction> paid by the former owner/operator. Additionally, the Company had been reimbursed indirectly through insurance coverage for a portion of the costs for which it is responsible. There is no assurance that the former owner/operator or guarantors will continue to timely reimburse the Company for expenditures and/or will be financially capable of fulfilling their obligations under the settlement agreement and the guaranties. There is no assurance that there will be any additional insurance reimbursement. A reserve of approximately $<ix:nonFraction unitRef="usd" contextRef="c-568" decimals="-3" name="us-gaap:AccrualForEnvironmentalLossContingencies" scale="3" id="f-1624">900</ix:nonFraction> has been established for the Company's expected <ix:nonFraction unitRef="number" contextRef="c-566" decimals="INF" name="splp:OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation" scale="-2" id="f-1625">25</ix:nonFraction>% share of anticipated costs at this site, which is based upon the recent selection of a final remedy, on-going operations and maintenance, additional investigations and monitored natural attenuation testing over the next 30 years. Also, a reserve and related receivable of approximately $<ix:nonFraction unitRef="usd" contextRef="c-569" decimals="-3" name="us-gaap:AccrualForEnvironmentalLossContingencies" format="ixt:num-dot-decimal" scale="3" id="f-1626">2,700</ix:nonFraction> has been established for the former owner/operator's expected share of anticipated </span></div></ix:continuation><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">30</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-1613-3" continuedAt="f-1613-4"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">costs at this site. On December 18, 2019, the State of New Jersey ("State") filed a complaint against the Company and other non-affiliated corporations related to former operations at this location. The State is seeking unspecified damages, including reimbursement for all cleanup and removal costs and other damages that the State claims it has incurred, including the lost value of, and reasonable assessment costs for, any natural resource injured as a result of the alleged discharge of hazardous substances and pollutants, as well as attorneys' fees and costs. On March 16, 2020, the Company filed a partial motion to dismiss, resulting in dismissal with prejudice of the State's trespass claim and limiting the damages recoverable through the State's public nuisance claim to monetary relief associated with abatement. On June 11, 2020, the State filed an Amended Complaint, bringing the same claims as the original complaint. On July 1, 2020, the Company answered and asserted crossclaims for indemnification and contribution against another defendant, Cycle Chem, Inc. Cycle Chem also asserted crossclaims against the Company, which have been answered. The parties have largely completed written and document discovery. As a result of the confidential mediation, the parties negotiated a settlement amount of $<ix:nonFraction unitRef="usd" contextRef="c-570" decimals="-3" name="splp:LossContingencySettlementOffer" format="ixt:num-dot-decimal" scale="3" id="f-1627">10,500</ix:nonFraction>, of which the Company would be required to pay $<ix:nonFraction unitRef="usd" contextRef="c-571" decimals="-3" name="splp:LossContingencySettlementOffer" format="ixt:num-dot-decimal" scale="3" id="f-1628">2,625</ix:nonFraction>, its <ix:nonFraction unitRef="number" contextRef="c-571" decimals="INF" name="splp:LossContingencySettlementOfferSharePercentage" scale="-2" id="f-1629">25</ix:nonFraction>% share, and of which other non-affiliated corporations would pay the remaining $<ix:nonFraction unitRef="usd" contextRef="c-572" decimals="-3" name="splp:LossContingencySettlementOffer" format="ixt:num-dot-decimal" scale="3" id="f-1630">7,875</ix:nonFraction>, their <ix:nonFraction unitRef="number" contextRef="c-572" decimals="INF" name="splp:LossContingencySettlementOfferSharePercentage" scale="-2" id="f-1631">75</ix:nonFraction>% share. Additionally, the State has also verbally agreed to a settlement amount of $<ix:nonFraction unitRef="usd" contextRef="c-573" decimals="-3" name="splp:LossContingencySettlementOffer" format="ixt:num-dot-decimal" scale="3" id="f-1632">3,500</ix:nonFraction> with Cycle Chem for which they will be <ix:nonFraction unitRef="number" contextRef="c-573" decimals="INF" name="splp:LossContingencySettlementOfferSharePercentage" scale="-2" id="f-1633">100</ix:nonFraction>% responsible. On October 14, 2022, the Company and all other related parties advised the Court of the global settlement. The State is required to go through a formal approval process on the settlement amounts which includes a public notice and comment period. In the meantime, the legal proceedings have been delayed while the settlement process is finalized. Once State approval is finalized, the Court will have a final hearing to approve and issue a consent judgement.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's subsidiary, SL Industries, Inc. ("SLI"), may incur environmental costs in the future as a result of the past activities of its former subsidiary, SL Surface Technologies, Inc. ("SurfTech"), in Pennsauken, New Jersey ("Pennsauken Site") and in Camden, New Jersey and at its former subsidiary, SGL Printed Circuits in Wayne, New Jersey. At the Pennsauken Site, SLI entered into a consent decree with both the U.S. Department of Justice and the U.S. Environmental Protection Agency ("EPA") in 2013 and has since completed the remediation required by the consent decree and has paid the EPA a fixed sum for its past oversight costs. Separate from the consent decree, in December 2012, the NJDEP made a settlement demand of $<ix:nonFraction unitRef="usd" contextRef="c-574" decimals="-3" name="splp:SiteContingencyLossExposureNotAccruedDamagesClaimed" format="ixt:num-dot-decimal" scale="3" id="f-1634">1,800</ix:nonFraction> for past and future cleanup and removal costs and natural resource damages ("NRD"). To avoid the time and expense of litigating the matter, SLI offered to pay approximately $<ix:nonFraction unitRef="usd" contextRef="c-575" decimals="-3" name="splp:SiteContingencyLossExposureNotAccruedCounteroffer" scale="3" id="f-1635">300</ix:nonFraction> to fully resolve the claim presented by the State. SLI's settlement offer was rejected. On December 6, 2018, the State filed a complaint against SLI related to the Pennsauken Site. The State is seeking treble damages and attorneys' fees, NRD for loss of use of groundwater, as well as a request that SLI pay all cleanup and removal costs that the State has incurred and will incur at the Pennsauken Site. On August 21, 2019, SLI submitted a $<ix:nonFraction unitRef="usd" contextRef="c-576" decimals="-3" name="splp:LossContingencySettlementOffer" format="ixt:num-dot-decimal" scale="3" id="f-1636">1,070</ix:nonFraction> settlement offer, which was not accepted. The parties have substantially completed the fact and expert discovery, including the exchange of competing expert reports. The Company has a reserve of $<ix:nonFraction unitRef="usd" contextRef="c-577" decimals="-3" name="us-gaap:LossContingencyAccrualCarryingValuePeriodIncreaseDecrease" format="ixt:num-dot-decimal" scale="3" id="f-1637">2,582</ix:nonFraction>, which is the amount of SLI's last settlement offer. SLI intends to assert all legal and procedural defenses available to it. Accordingly, there can be no assurance that the resolution of this matter will not be material to the financial position, results of operations or cash flows of the Company.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">SLI reported soil contamination and groundwater contamination in 2003 from the SurfTech site located in Camden, New Jersey. Substantial investigation and remediation work has been completed under the direction of the licensed site remediation professional for the site. Additional investigations related to PFAS compounds have been initiated and have delayed remediation actions. Remediation actions, including soil excavation and groundwater bioremediation, are expected to start in the first half of 2024. Post-remediation groundwater monitoring will be conducted following completion of soil excavation. A reserve of $<ix:nonFraction unitRef="usd" contextRef="c-578" decimals="-3" name="us-gaap:AccrualForEnvironmentalLossContingencies" format="ixt:num-dot-decimal" scale="3" id="f-1638">3,000</ix:nonFraction> has been established for anticipated costs at this site, but there can be no assurance that there will not be potential additional costs associated with the site, which cannot be reasonably estimated at this time. Accordingly, there can be no assurance that the resolution of this matter will not be material to the financial position, results of operations or cash flows of the Company.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">SLI is currently participating in environmental assessment and cleanup at a commercial facility located in Wayne, New Jersey. Contaminated soil and groundwater have undergone remediation with the NJDEP and LSRP oversight, but contaminants of concern in groundwater and surface water, which extend off-site, remain above applicable NJDEP remediation standards. A reserve of approximately $<ix:nonFraction unitRef="usd" contextRef="c-579" decimals="-3" name="us-gaap:AccrualForEnvironmentalLossContingencies" format="ixt:num-dot-decimal" scale="3" id="f-1639">1,300</ix:nonFraction> has been established for anticipated costs, but there can be no assurance that there will not be potential additional costs associated with the site which cannot be reasonably estimated at this time. Accordingly, there can be no assurance that the resolution of this matter will not be material to the financial position, results of operations or cash flows of SLI, HNH or the Company.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Litigation Matters</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Reith v. Lichtenstein, et al.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> On April 13, 2018, a purported shareholder of STCN, Donald Reith, filed a verified complaint, Reith v. Lichtenstein, et al., 2018-0277 (Del. Ch.) (the "Reith litigation") in the Chancery Court. The plaintiff sought to assert class action and derivative claims against the Company and several of its affiliated companies, together with certain of members STCN's board of directors, as well as other named defendants (collectively, the "defendants") in connection with the </span></div></ix:continuation><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">31</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-1613-4" continuedAt="f-1613-5"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">acquisition of $<ix:nonFraction unitRef="usd" contextRef="c-580" decimals="-3" name="us-gaap:PaymentsToAcquireMarketableSecurities" format="ixt:num-dot-decimal" scale="3" id="f-1640">35,000</ix:nonFraction> of STCN's Series C Preferred Stock by an affiliate of the Company and equity grants made to three individual defendants. The complaint includes claims for breach of fiduciary duty against all the individual defendants as STCN directors; claims for aiding and abetting breach of fiduciary duty against the Company; a claim for breach of fiduciary duty as controlling stockholder against the Company; and a derivative claim for unjust enrichment against the Company and the three individuals who received equity grants. The complaint demands damages in an unspecified amount for STCN and its stockholders, together with rescission, disgorgement and other equitable relief. The defendants moved to dismiss the complaint for failure to plead demand futility and failure to state a claim. On June 28, 2019, the Chancery Court denied most of defendants' the motion to dismiss, allowing the matter to proceed. The defendants and plaintiff (the "parties") subsequently participated in document discovery. On August 13, 2021, the parties, entered into a memorandum of understanding (the "MOU") in connection with the settlement of the Reith litigation. Pursuant to the MOU, the defendants agreed (subject to court approval) to cause their directors' and officers' liability insurance carriers to pay to STCN $<ix:nonFraction unitRef="usd" contextRef="c-581" decimals="-3" name="us-gaap:LitigationSettlementAmountAwardedFromOtherParty" format="ixt:num-dot-decimal" scale="3" id="f-1641">2,750</ix:nonFraction> in cash. The Company's insurance carrier agreed to pay $<ix:nonFraction unitRef="usd" contextRef="c-582" decimals="-3" name="us-gaap:LitigationSettlementAmountAwardedFromOtherParty" format="ixt:num-dot-decimal" scale="3" id="f-1642">1,100</ix:nonFraction> of the settlement and STCN's insurance carrier agreed to pay the remaining $<ix:nonFraction unitRef="usd" contextRef="c-583" decimals="-3" name="us-gaap:LitigationSettlementAmountAwardedFromOtherParty" format="ixt:num-dot-decimal" scale="3" id="f-1643">1,650</ix:nonFraction>. Following the parties' entry into a Stipulation and Agreement of Compromise, Settlement, and Release (the "Proposed Settlement Agreement") on February 18, 2022, on March 17, 2022, the Chancery Court granted, with modifications, a scheduling order (the "Scheduling Order") in connection with the Proposed Settlement Agreement. Pursuant to the Scheduling Order, during April 2022 the insurers completed the wiring of the settlement payments into an account jointly controlled by counsel for plaintiff and STCN, where the funds are to remain until final court approval of the settlement. In addition, pursuant to the terms of the MOU, certain of the individual defendants who are also current and former employees of the Company—Warren Lichtenstein (Executive Chairman), Jack Howard (President), and William Fejes (former Chief Operating Officer)—entered into separate letter agreements (the "Surrender Agreements") with STCN whereby they each agreed to surrender to STCN an aggregate <ix:nonFraction unitRef="shares" contextRef="c-584" decimals="0" name="splp:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod" format="ixt:num-dot-decimal" scale="0" id="f-1644">3,300,000</ix:nonFraction> shares which they had initially received in December 2017 in consideration for services to STCN. Pursuant to the MOU and the Surrender Agreements, on August 17, 2021, Mr. Lichtenstein surrendered <ix:nonFraction unitRef="shares" contextRef="c-585" decimals="0" name="splp:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod" format="ixt:num-dot-decimal" scale="0" id="f-1645">2,133,333</ix:nonFraction> Steel Connect shares (<ix:nonFraction unitRef="shares" contextRef="c-586" decimals="0" name="splp:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod" format="ixt:num-dot-decimal" scale="0" id="f-1646">1,833,333</ix:nonFraction> vested shares and <ix:nonFraction unitRef="shares" contextRef="c-587" decimals="0" name="splp:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod" format="ixt:num-dot-decimal" scale="0" id="f-1647">300,000</ix:nonFraction> unvested shares), and Mr. Howard surrendered <ix:nonFraction unitRef="shares" contextRef="c-588" decimals="0" name="splp:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod" format="ixt:num-dot-decimal" scale="0" id="f-1648">1,066,667</ix:nonFraction> Steel Connect shares (<ix:nonFraction unitRef="shares" contextRef="c-589" decimals="0" name="splp:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod" format="ixt:num-dot-decimal" scale="0" id="f-1649">916,667</ix:nonFraction> vested shares and <ix:nonFraction unitRef="shares" contextRef="c-590" decimals="0" name="splp:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod" format="ixt:num-dot-decimal" scale="0" id="f-1650">150,000</ix:nonFraction> unvested shares). Also pursuant to the MOU and the Surrender Agreements, Mr. Fejes surrendered <ix:nonFraction unitRef="shares" contextRef="c-591" decimals="0" name="splp:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod" format="ixt:num-dot-decimal" scale="0" id="f-1651">100,000</ix:nonFraction> vested shares in December 2021. After the parties filed papers in support of court approval of the settlement, and an objector filed papers in opposition to approval of the settlement, and after hearings held on August 12 and August 18, 2022, and after the parties and insurers agreed to modify the proposed settlement to increase by $<ix:nonFraction unitRef="usd" contextRef="c-592" decimals="-3" name="splp:LossContingencyIncreaseInSettlementProposed" scale="3" id="f-1652">250</ix:nonFraction> the cash to be paid by the insurers, the court ruled on September 23, 2022 that it was denying approval of the settlement. The funds previously paid into escrow were returned to the insurance carriers. In connection with rejection of the settlement, it was no longer probable the Company had a liability for the proposed settlement liability nor receivable for the related insurance coverage and therefore both amounts were no longer accrued. On September 12, 2023, the court approved a stipulated pretrial and trial schedule culminating in a trial scheduled for September 2024. The possible liability, if any, with respect to this dispute cannot be determined as of this date. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On September 1, 2023, a purported stockholder of STCN, Mohammad Ladjevardian, filed a verified complaint alleging a single direct claim for breach of fiduciary duty against members of STCN's Board of Directors, the Company, Steel Excel, Inc., and WebFinancial Corporation in connection with the Exchange Transaction. The complaint alleges that although the challenged transaction was approved by the independent Strategic Planning Committee of STCN's Board of Directors, the committee failed to obtain a "control premium" or to consider the dilutive effect that the Series E Convertible Preferred Stock issuance had on the plaintiff's holdings. Remedies requested include rescission of the Series E Convertible Preferred Stock and a judicially imposed requirement that all future transactions involving the Company and its affiliates be subject to minority stockholder approval. On September 27, 2023, the entity defendants moved to dismiss the complaint. On October 5, 2023, the individual defendants moved to dismiss the complaint. The possible liability, if any, with respect to this dispute cannot be determined as of this date.</span></div><div style="text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A subsidiary of BNS Holdings Liquidating Trust ("BNS Sub") has been named as a defendant in multiple alleged asbestos-related toxic-tort claims filed over a period beginning in 1994 through September 30, 2023. In many cases these claims involved more than <ix:nonFraction unitRef="defendant" contextRef="c-593" decimals="INF" name="us-gaap:LossContingencyNumberOfDefendants" scale="3" id="f-1653">100</ix:nonFraction> defendants. There remained approximatel</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">y <ix:nonFraction unitRef="claim" contextRef="c-594" decimals="INF" name="us-gaap:LossContingencyPendingClaimsNumber" scale="3" id="f-1654">55</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> pending asbestos claims as of September 30, 2023. BNS Sub believes it has significant defenses to any liability for toxic-tort claims on the merits. None of these toxic-tort claims has gone to trial and, therefore, there can be no assurance that these defenses will prevail. BNS Sub has insurance policies covering asbestos-related claims for years beginning 1974 through 1988. BNS Sub annually receives retroactive billings or credits from its insurance carriers for any increase or decrease in claims accruals as claims are filed, settled or dismissed, or as estimates of the ultimate settlement costs for the then-existing claims are revised. As of both September 30, 2023 and December 31, 2022, BNS Sub has accrued </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$<ix:nonFraction unitRef="usd" contextRef="c-595" decimals="-3" name="us-gaap:LossContingencyAccrualAtCarryingValue" format="ixt:num-dot-decimal" scale="3" id="f-1655">1,389</ix:nonFraction></span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $<ix:nonFraction unitRef="usd" contextRef="c-596" decimals="-3" name="us-gaap:LossContingencyAccrualAtCarryingValue" format="ixt:num-dot-decimal" scale="3" id="f-1656">1,418</ix:nonFraction> respectively, relating to the open and active claims against BNS Sub. This accrual includes the amount of unpaid retroactive billings submitted to the Company by the insurance carriers and also the Company's best estimate of the likely costs for BNS Sub to settle these claims outside the amounts funded by insurance. There can be no assurance that the number of future claims and the related costs of defense, settlements or judgments will be consistent with the experience to-date of existing claims and that BNS Sub will not need to significantly increase its estimated liability for the costs to settle these claims to an amount that could have a material effect on the consolidated financial statements.</span></div></ix:continuation><div style="text-align:justify"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">32</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"><ix:continuation id="f-1613-5">In the ordinary course of our business, the Company is subject to other periodic lawsuits, investigations, claims and proceedings, including, but not limited to, contractual disputes, employment, environmental, health and safety matters, as well as claims associated with our historical acquisitions and divestitures. There is insurance coverage available for many of the foregoing actions. Although the Company cannot predict with certainty the ultimate resolution of lawsuits, investigations, claims and proceedings asserted against the Company, it does not believe any currently pending legal proceeding to which it is a party will have a material adverse effect on its business, prospects, financial condition, cash flows, results of operations or liquidity.</ix:continuation></span></div><div style="text-align:justify"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_85"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">16. <ix:nonNumeric contextRef="c-1" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock" id="f-1657" continuedAt="f-1657-1" escape="true">RELATED PARTY TRANSACTIONS</ix:nonNumeric></span></div><div style="text-align:justify"><span><br/></span></div><ix:continuation id="f-1657-1" continuedAt="f-1657-2"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The receivables from related parties and payables to related parties are included in Prepaid expenses and other current assets and Other current liabilities, respectively, on the Company's consolidated balance sheets. <ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock" id="f-1658" continuedAt="f-1658-1" escape="true">The components of receivables from related parties and payables to related parties for the years ended September 30, 2023 and December 31, 2022 are presented below:</ix:nonNumeric></span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><ix:continuation id="f-1658-1"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:68.030%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.827%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.829%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Receivable from related parties:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Receivable from associated companies - STCN</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-597" decimals="-3" name="us-gaap:OtherReceivables" format="ixt:fixed-zero" scale="3" id="f-1659">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-598" decimals="-3" name="us-gaap:OtherReceivables" scale="3" id="f-1660">967</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Receivable from other related parties</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-599" decimals="-3" name="us-gaap:OtherReceivables" scale="3" id="f-1661">236</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-600" decimals="-3" name="us-gaap:AccountsPayableOtherCurrentAndNoncurrent" scale="3" id="f-1662">5</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-601" decimals="-3" name="us-gaap:OtherReceivables" scale="3" id="f-1663">236</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-602" decimals="-3" name="us-gaap:OtherReceivables" scale="3" id="f-1664">962</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Payables to related parties:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Accrued management fees</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-603" decimals="-3" name="us-gaap:OtherLiabilities" scale="3" id="f-1665">449</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-604" decimals="-3" name="us-gaap:OtherLiabilities" scale="3" id="f-1666">299</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Payables to other related parties</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-605" decimals="-3" name="us-gaap:OtherLiabilities" format="ixt:num-dot-decimal" scale="3" id="f-1667">1,287</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-606" decimals="-3" name="us-gaap:OtherLiabilities" format="ixt:num-dot-decimal" scale="3" id="f-1668">2,582</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-601" decimals="-3" name="us-gaap:OtherLiabilities" format="ixt:num-dot-decimal" scale="3" id="f-1669">1,736</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-602" decimals="-3" name="us-gaap:OtherLiabilities" format="ixt:num-dot-decimal" scale="3" id="f-1670">2,881</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></ix:continuation></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Management Agreement with SP General Services LLC</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">SPLP is managed by the Manager, pursuant to the terms of the Management Agreement, which receives a fee at an annual rate of <ix:nonFraction unitRef="number" contextRef="c-607" decimals="INF" name="splp:RelatedPartyTransactionServiceFeePercentageQuarterlybasis" scale="-2" id="f-1671">1.5</ix:nonFraction>% of total Partners' capital ("Management Fee"), payable on the first day of each quarter and subject to a quarterly adjustment. In addition, SPLP may issue to the Manager partnership profits interests in the form of incentive units, which will be classified as Class C common units of SPLP, upon exceeding a baseline equity value per common unit, which is determined as of the last day of each fiscal year (see Note 11 - "Capital and Accumulated Other Comprehensive Loss" for additional information on the incentive units).</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Management Agreement is automatically renewed each December 31 for successive <ix:nonNumeric contextRef="c-607" name="splp:ManagementAgreementRenewalTerm" format="ixt-sec:durwordsen" id="f-1672">one-year</ix:nonNumeric> terms unless otherwise determined at least <ix:nonNumeric contextRef="c-607" name="splp:NoticePeriodPriorToManagementAgreementRenewalPeriod" format="ixt-sec:durday" id="f-1673">60</ix:nonNumeric> days prior to each renewal date by a majority of the Company's independent directors. The Management Fee was $<ix:nonFraction unitRef="usd" contextRef="c-608" decimals="-3" name="us-gaap:OperatingCostsAndExpenses" format="ixt:num-dot-decimal" scale="3" id="f-1674">3,249</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-609" decimals="-3" name="us-gaap:OperatingCostsAndExpenses" format="ixt:num-dot-decimal" scale="3" id="f-1675">2,709</ix:nonFraction> for the three months ended September 30, 2023 and 2022, respectively, and $<ix:nonFraction unitRef="usd" contextRef="c-610" decimals="-3" name="us-gaap:OperatingCostsAndExpenses" format="ixt:num-dot-decimal" scale="3" id="f-1676">9,319</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-611" decimals="-3" name="us-gaap:OperatingCostsAndExpenses" format="ixt:num-dot-decimal" scale="3" id="f-1677">7,646</ix:nonFraction> for the nine months ended September 30, 2023 and 2022, respectively. The Management Fee is included in Selling, general and administrative expenses in the Company's consolidated statements of operations. Unpaid amounts for management fees included in Other current liabilities on the Company's consolidated balance sheet were $<ix:nonFraction unitRef="usd" contextRef="c-612" decimals="-3" name="us-gaap:OtherLiabilitiesCurrent" scale="3" id="f-1678">449</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-613" decimals="-3" name="us-gaap:OtherLiabilitiesCurrent" scale="3" id="f-1679">299</ix:nonFraction> as of September 30, 2023 and December 31, 2022, respectively.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">SPLP will bear (or reimburse the Manager with respect to) all its reasonable costs and expenses of the managed entities, the Manager, SPH GP or their affiliates, including but not limited to: travel, legal, tax, accounting, auditing, consulting, administrative, compliance, investor relations costs related to being a public entity rendered for SPLP or SPH GP, as well as expenses incurred by the Manager and SPH GP which are reasonably necessary for the performance by the Manager of its duties and functions under the Management Agreement and certain other expenses incurred by managers, officers, employees and agents of the Manager or its affiliates on behalf of SPLP. Reimbursable expenses incurred by the Manager in connection with its provision of services under the Management Agreement, the substantial majority of which was for business-related air travel, were approximately $<ix:nonFraction unitRef="usd" contextRef="c-614" decimals="-3" name="us-gaap:OperatingCostsAndExpenses" format="ixt:num-dot-decimal" scale="3" id="f-1680">1,203</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-615" decimals="-3" name="us-gaap:OperatingCostsAndExpenses" format="ixt:num-dot-decimal" scale="3" id="f-1681">1,274</ix:nonFraction> for the three months ended September 30, 2023 and 2022, respectively, and $<ix:nonFraction unitRef="usd" contextRef="c-616" decimals="-3" name="us-gaap:OperatingCostsAndExpenses" format="ixt:num-dot-decimal" scale="3" id="f-1682">3,582</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-617" decimals="-3" name="us-gaap:OperatingCostsAndExpenses" format="ixt:num-dot-decimal" scale="3" id="f-1683">3,265</ix:nonFraction> for the nine months ended September 30, 2023 and 2022, respectively. Unpaid amounts for reimbursable expenses were approximately $<ix:nonFraction unitRef="usd" contextRef="c-618" decimals="-3" name="us-gaap:OtherLiabilitiesCurrent" format="ixt:num-dot-decimal" scale="3" id="f-1684">1,140</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-619" decimals="-3" name="us-gaap:OtherLiabilitiesCurrent" format="ixt:num-dot-decimal" scale="3" id="f-1685">2,427</ix:nonFraction> as of September 30, 2023 and December 31, 2022, respectively, and are included in Other current liabilities on the Company's consolidated balance sheets.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Corporate Services</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's subsidiary, Steel Services Ltd ("Steel Services"), through management services agreements with its subsidiaries and portfolio companies, provides services, which include assignment of C-Level management personnel, legal, tax, </span></div></ix:continuation><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">33</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-1657-2"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">accounting, treasury, consulting, auditing, administrative, compliance, environmental health and safety, human resources, marketing, investor relations, operating group management and other similar services. In addition to its servicing agreements with SPLP and its consolidated subsidiaries, which are eliminated in consolidation, Steel Services has management services agreements with other companies considered to be related parties, including J. Howard Inc. and Steel Partners, Ltd. and affiliates. In total, Steel Services currently charges approximately $<ix:nonFraction unitRef="usd" contextRef="c-620" decimals="-3" name="us-gaap:OperatingCostsAndExpenses" format="ixt:num-dot-decimal" scale="3" id="f-1686">1,787</ix:nonFraction> annually to these companies. Upon closing of the Exchange Transaction on May 1, 2023, STCN became a consolidated subsidiary of the Company as described in Note 3 - "Acquisitions and Divestitures". Service fees charged to STCN after May 1, 2023 are eliminated in consolidation. All amounts billed under these service agreements are classified as a reduction of Selling, general and administrative expenses. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Mutual Securities, Inc.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Pursuant to the Management Agreement, the Manager is responsible for selecting executing brokers. Securities transactions for SPLP are allocated to brokers on the basis of reliability, price and execution. The Manager has selected Mutual Securities, Inc. as an introducing broker and may direct a substantial portion of the managed entities' trades to such firm, among others. An officer of the Manager and SPH GP is affiliated with Mutual Securities, Inc. The commissions paid by SPLP to Mutual Securities, Inc. were not significant in any period.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Other</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">At September 30, 2023 and December 31, 2022, several related parties and consolidated subsidiaries had deposits totaling $<ix:nonFraction unitRef="usd" contextRef="c-621" decimals="-3" name="us-gaap:Deposits" scale="3" id="f-1687">110</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-622" decimals="-3" name="us-gaap:Deposits" format="ixt:num-dot-decimal" scale="3" id="f-1688">1,112</ix:nonFraction> at WebBank, respectively. Approximately $<ix:nonFraction unitRef="usd" contextRef="c-623" decimals="-3" sign="-" name="us-gaap:Deposits" scale="3" id="f-1689">27</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-624" decimals="-3" sign="-" name="us-gaap:Deposits" scale="3" id="f-1690">31</ix:nonFraction> of these deposits, including interest which was not significant, have been eliminated in consolidation as of September 30, 2023 and December 31, 2022, respectively.</span></div></ix:continuation><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_88"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">17. <ix:nonNumeric contextRef="c-1" name="us-gaap:SegmentReportingDisclosureTextBlock" id="f-1691" continuedAt="f-1691-1" escape="true">SEGMENT INFORMATION</ix:nonNumeric></span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><ix:continuation id="f-1691-1" continuedAt="f-1691-2"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">SPLP operates through the following segments: Diversified Industrial, Energy, Supply Chain, and Financial Services, which are managed separately and offer different products and services. The Diversified Industrial segment is comprised of manufacturers of engineered niche industrial products, including joining materials, tubing, building materials, performance materials, electrical products, cutting replacement products and services, and a packaging business. The Energy segment provides drilling and production services to the oil & gas industry and owns a youth sports business. The Supply Chain segment is comprised of the operations of Steel Connect's wholly-owned subsidiary, ModusLink Corporation ("ModusLink") which provides supply chain management and logistics services. The Financial Services segment consists primarily of the operations of WebBank, a Utah chartered industrial bank, which engages in a full range of banking activities. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Corporate and Other consists of several consolidated subsidiaries, including Steel Services, equity method and other investments, and cash and cash equivalents. Its income or loss includes certain unallocated general corporate expenses.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Steel Services has management services agreements with its consolidated subsidiaries and other related companies as further discussed in Note 16 - "Related Party Transactions." Steel Services charged the Diversified Industrial, Energy, Financial Services, and Supply Chain segments approximately $<ix:nonFraction unitRef="usd" contextRef="c-625" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-1692">13,184</ix:nonFraction>, $<ix:nonFraction unitRef="usd" contextRef="c-626" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-1693">2,344</ix:nonFraction>, $<ix:nonFraction unitRef="usd" contextRef="c-627" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" scale="3" id="f-1694">497</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-628" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" scale="3" id="f-1695">617</ix:nonFraction>, respectively, for the three months ended September 30, 2023 and charged the Diversified Industrial, Energy, and Financial Services segments approximately $<ix:nonFraction unitRef="usd" contextRef="c-629" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-1696">11,087</ix:nonFraction>, $<ix:nonFraction unitRef="usd" contextRef="c-630" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-1697">1,784</ix:nonFraction> and $<ix:nonFraction unitRef="usd" contextRef="c-631" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" scale="3" id="f-1698">459</ix:nonFraction>, respectively, for the three months ended September 30, 2022. Steel Services charged the Diversified Industrial, Energy, Financial Services, and Supply Chain segments approximately $<ix:nonFraction unitRef="usd" contextRef="c-632" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-1699">39,552</ix:nonFraction>, $<ix:nonFraction unitRef="usd" contextRef="c-633" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-1700">7,033</ix:nonFraction>, $<ix:nonFraction unitRef="usd" contextRef="c-634" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" scale="3" id="f-1701">1490</ix:nonFraction>, and $<ix:nonFraction unitRef="usd" contextRef="c-635" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-1702">1,028</ix:nonFraction>, respectively, for the nine months ended September 30, 2023 and charged the Diversified Industrial, Energy, and Financial Services segments approximately $<ix:nonFraction unitRef="usd" contextRef="c-636" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-1703">33,987</ix:nonFraction>, $<ix:nonFraction unitRef="usd" contextRef="c-637" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-1704">5,352</ix:nonFraction>, and $<ix:nonFraction unitRef="usd" contextRef="c-638" decimals="-3" name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" format="ixt:num-dot-decimal" scale="3" id="f-1705">1,377</ix:nonFraction>, respectively, for the nine months ended September 30, 2022. These service fees are reflected as expenses in the segment income (loss) below, but are eliminated in consolidation.</span></div></ix:continuation><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">34</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-1691-2"><ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock" id="f-1706" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Segment information is presented below:</span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Revenue:</span></div></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Diversified Industrial</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-639" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1707">299,098</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-640" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1708">312,200</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-641" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1709">918,570</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-642" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1710">986,113</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Energy</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-643" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1711">46,742</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-644" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1712">51,409</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-645" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1713">145,220</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-646" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1714">136,750</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Financial Services</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-647" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1715">106,405</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-648" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1716">62,064</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-649" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1717">304,570</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-650" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1718">149,963</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Supply Chain</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-651" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1719">40,009</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-652" decimals="-3" name="us-gaap:Revenues" format="ixt:fixed-zero" scale="3" id="f-1720">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-653" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1721">70,190</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-654" decimals="-3" name="us-gaap:Revenues" format="ixt:fixed-zero" scale="3" id="f-1722">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total revenue</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1723">492,254</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1724">425,673</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1725">1,438,550</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:Revenues" format="ixt:num-dot-decimal" scale="3" id="f-1726">1,272,826</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Income (loss) before interest expense and income taxes:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Diversified Industrial</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-639" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1727">14,756</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-640" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1728">27,500</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-641" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1729">61,015</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-642" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1730">183,534</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Energy</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-643" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1731">5,968</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-644" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1732">6,383</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-645" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1733">15,239</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-646" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1734">14,012</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Financial Services</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-647" decimals="-3" sign="-" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1735">2,588</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-648" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1736">17,135</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-649" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1737">48,246</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-650" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1738">44,771</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Supply Chain</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-651" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1739">4,011</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-652" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:fixed-zero" scale="3" id="f-1740">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-653" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1741">5,846</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-654" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:fixed-zero" scale="3" id="f-1742">—</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Corporate and Other</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-655" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1743">8,874</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-656" decimals="-3" sign="-" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="3" id="f-1744">269</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-657" decimals="-3" sign="-" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1745">4,814</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-658" decimals="-3" sign="-" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1746">38,527</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Income before interest expense and income taxes</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1747">31,021</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1748">50,749</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1749">125,532</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1750">203,790</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Interest expense</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:InterestExpense" format="ixt:num-dot-decimal" scale="3" id="f-1751">4,115</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:InterestExpense" format="ixt:num-dot-decimal" scale="3" id="f-1752">5,110</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:InterestExpense" format="ixt:num-dot-decimal" scale="3" id="f-1753">15,934</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:InterestExpense" format="ixt:num-dot-decimal" scale="3" id="f-1754">14,452</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Income tax (benefit) provision</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" sign="-" name="us-gaap:IncomeTaxExpenseBenefit" scale="3" id="f-1755">981</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:IncomeTaxExpenseBenefit" format="ixt:num-dot-decimal" scale="3" id="f-1756">9,211</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" sign="-" name="us-gaap:IncomeTaxExpenseBenefit" format="ixt:num-dot-decimal" scale="3" id="f-1757">1,707</ix:nonFraction>)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:IncomeTaxExpenseBenefit" format="ixt:num-dot-decimal" scale="3" id="f-1758">56,256</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income</span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1759">27,887</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1760">36,428</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1761">111,305</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" format="ixt:num-dot-decimal" scale="3" id="f-1762">133,082</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loss (income) of associated companies, net of taxes:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Corporate and Other</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-655" decimals="-3" name="splp:IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments" format="ixt:num-dot-decimal" scale="3" id="f-1763">3,140</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-656" decimals="-3" sign="-" name="splp:IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments" scale="3" id="f-1764">616</ix:nonFraction>)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-657" decimals="-3" name="splp:IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments" format="ixt:num-dot-decimal" scale="3" id="f-1765">11,944</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-658" decimals="-3" name="splp:IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments" format="ixt:num-dot-decimal" scale="3" id="f-1766">1,767</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="splp:IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments" format="ixt:num-dot-decimal" scale="3" id="f-1767">3,140</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(<ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" sign="-" name="splp:IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments" scale="3" id="f-1768">616</ix:nonFraction>)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="splp:IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments" format="ixt:num-dot-decimal" scale="3" id="f-1769">11,944</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="splp:IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments" format="ixt:num-dot-decimal" scale="3" id="f-1770">1,767</ix:nonFraction> </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Segment depreciation and amortization:</span></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Diversified Industrial</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-639" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1771">10,257</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-640" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1772">9,875</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-641" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1773">30,333</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-642" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1774">31,628</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Energy</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-643" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1775">2,740</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-644" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1776">2,536</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-645" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1777">7,732</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-646" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1778">7,700</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Financial Services</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-647" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" scale="3" id="f-1779">205</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-648" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" scale="3" id="f-1780">131</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-649" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" scale="3" id="f-1781">630</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-650" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" scale="3" id="f-1782">392</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Supply Chain</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-651" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1783">1,324</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-652" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:fixed-zero" scale="3" id="f-1784">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-653" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1785">2,234</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-654" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:fixed-zero" scale="3" id="f-1786">—</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Corporate and Other</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-655" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" scale="3" id="f-1787">167</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-656" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" scale="3" id="f-1788">159</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-657" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" scale="3" id="f-1789">504</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-658" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" scale="3" id="f-1790">492</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total depreciation and amortization</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-23" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1791">14,693</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-24" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1792">12,701</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1793">41,433</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:DepreciationDepletionAndAmortization" format="ixt:num-dot-decimal" scale="3" id="f-1794">40,212</ix:nonFraction> </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div></ix:nonNumeric></ix:continuation><div style="text-align:justify"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_94"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">18. <ix:nonNumeric contextRef="c-1" name="us-gaap:LegalMattersAndContingenciesTextBlock" id="f-1795" continuedAt="f-1795-1" escape="true">REGULATORY MATTERS</ix:nonNumeric></span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><ix:continuation id="f-1795-1" continuedAt="f-1795-2"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank is subject to various regulatory capital requirements administered by federal banking agencies. Failure to meet minimum capital requirements can initiate certain actions by regulators that, if undertaken, could have a direct material effect on WebBank's financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, WebBank must meet specific capital guidelines that involve quantitative measures of its assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. WebBank's capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings and other factors.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As a result of Basel III becoming fully implemented as of January 1, 2019, WebBank's minimum requirements increased for both the quantity and quality of capital held by WebBank. The rules include a new common equity Tier 1 capital to risk-weighted assets ratio ("CET1 Ratio") of <ix:nonFraction unitRef="number" contextRef="c-5" decimals="3" name="splp:CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets" scale="-2" id="f-1796">4.5</ix:nonFraction>% and a capital conservation buffer of <ix:nonFraction unitRef="number" contextRef="c-5" decimals="3" name="splp:CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets" scale="-2" id="f-1797">2.5</ix:nonFraction>% of risk-weighted assets, which, as fully phased-in, effectively results in a minimum CET1 Ratio of <ix:nonFraction unitRef="number" contextRef="c-5" decimals="3" name="splp:CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin" scale="-2" id="f-1798">7.0</ix:nonFraction>%. Basel III raised the minimum ratio of Tier 1 capital to risk-weighted assets from <ix:nonFraction unitRef="number" contextRef="c-371" decimals="3" name="us-gaap:TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets" scale="-2" id="f-1799">4.0</ix:nonFraction>% to <ix:nonFraction unitRef="number" contextRef="c-372" decimals="3" name="us-gaap:TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets" scale="-2" id="f-1800">6.0</ix:nonFraction>% (which, with the capital conservation buffer, effectively results in a minimum Tier 1 capital ratio of <ix:nonFraction unitRef="number" contextRef="c-371" decimals="3" name="splp:TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets" scale="-2" id="f-1801">8.5</ix:nonFraction>% as fully phased-in) and effectively results in a minimum total capital to risk-weighted assets ratio of <ix:nonFraction unitRef="number" contextRef="c-371" decimals="3" name="splp:CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets" scale="-2" id="f-1802">10.5</ix:nonFraction>% (with the capital conservation buffer fully phased-in), and requires a minimum leverage ratio of <ix:nonFraction unitRef="number" contextRef="c-5" decimals="3" name="us-gaap:TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets" scale="-2" id="f-1803">4.0</ix:nonFraction>%. Basel III also made changes to risk weights for certain assets and off-balance sheet exposures. <ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock" id="f-1804" continuedAt="f-1804-1" escape="true">WebBank expects that its capital ratios under Basel III will continue to exceed the well-capitalized minimum capital requirements and such amounts are disclosed in the table below:</ix:nonNumeric></span></div></ix:continuation><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">35</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><ix:continuation id="f-1795-2"><div style="text-align:justify"><ix:continuation id="f-1804-1"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:31.653%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.588%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="33" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount of Capital Required</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Actual</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">For Capital<br/>Adequacy Purposes</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Minimum Capital Adequacy With<br/>Capital Buffer</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">To Be Well Capitalized Under<br/>Prompt Corrective Provisions</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Ratio</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Ratio</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Ratio</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Ratio</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">As of September 30, 2023</span></div></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:Capital" format="ixt:num-dot-decimal" scale="3" id="f-1805">344,053</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-5" decimals="4" name="us-gaap:CapitalToRiskWeightedAssets" scale="-2" id="f-1806">14.60</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:CapitalRequiredForCapitalAdequacy" format="ixt:num-dot-decimal" scale="3" id="f-1807">189,064</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-5" decimals="4" name="us-gaap:CapitalRequiredForCapitalAdequacyToRiskWeightedAssets" scale="-2" id="f-1808">8.00</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="splp:CapitalRequiredForAdequacyWithCapitalBuffer" format="ixt:num-dot-decimal" scale="3" id="f-1809">248,146</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-5" decimals="4" name="splp:CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets" scale="-2" id="f-1810">10.50</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:CapitalRequiredToBeWellCapitalized" format="ixt:num-dot-decimal" scale="3" id="f-1811">236,330</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-5" decimals="4" name="us-gaap:CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" scale="-2" id="f-1812">10.00</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:TierOneRiskBasedCapital" format="ixt:num-dot-decimal" scale="3" id="f-1813">314,081</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-5" decimals="4" name="us-gaap:TierOneRiskBasedCapitalToRiskWeightedAssets" scale="-2" id="f-1814">13.30</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:TierOneRiskBasedCapitalRequiredForCapitalAdequacy" format="ixt:num-dot-decimal" scale="3" id="f-1815">141,798</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-5" decimals="4" name="us-gaap:TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets" scale="-2" id="f-1816">6.00</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="splp:TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer" format="ixt:num-dot-decimal" scale="3" id="f-1817">200,880</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-5" decimals="4" name="splp:TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets" scale="-2" id="f-1818">8.50</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:TierOneRiskBasedCapitalRequiredToBeWellCapitalized" format="ixt:num-dot-decimal" scale="3" id="f-1819">189,064</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-5" decimals="4" name="us-gaap:TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" scale="-2" id="f-1820">8.00</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Common Equity Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="splp:TierOneCommonEquity" format="ixt:num-dot-decimal" scale="3" id="f-1821">314,081</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-5" decimals="4" name="splp:CommonEquityTierOneCapitaltoRiskWeightedAssets" scale="-2" id="f-1822">13.30</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="splp:TierOneCommonCapitalForCapitalAdequacy" format="ixt:num-dot-decimal" scale="3" id="f-1823">106,348</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-5" decimals="4" name="splp:CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets" scale="-2" id="f-1824">4.50</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="splp:TierOneCommonCapitalForCapitalAdequacywithBuffer" format="ixt:num-dot-decimal" scale="3" id="f-1825">165,431</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-5" decimals="4" name="splp:TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets" scale="-2" id="f-1826">7.00</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="splp:TierOneCommonCapitalToBeWellCapitalized" format="ixt:num-dot-decimal" scale="3" id="f-1827">153,614</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-5" decimals="4" name="splp:CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets" scale="-2" id="f-1828">6.50</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to average assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:TierOneLeverageCapital" format="ixt:num-dot-decimal" scale="3" id="f-1829">314,081</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-5" decimals="4" name="us-gaap:TierOneLeverageCapitalToAverageAssets" scale="-2" id="f-1830">12.80</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:TierOneLeverageCapitalRequiredForCapitalAdequacy" format="ixt:num-dot-decimal" scale="3" id="f-1831">98,055</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-5" decimals="4" name="us-gaap:TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets" scale="-2" id="f-1832">4.00</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">n/a</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">n/a</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-5" decimals="-3" name="us-gaap:TierOneLeverageCapitalRequiredToBeWellCapitalized" format="ixt:num-dot-decimal" scale="3" id="f-1833">122,568</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-5" decimals="4" name="us-gaap:TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets" scale="-2" id="f-1834">5.00</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">As of December 31, 2022</span></div></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:Capital" format="ixt:num-dot-decimal" scale="3" id="f-1835">306,618</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-6" decimals="4" name="us-gaap:CapitalToRiskWeightedAssets" scale="-2" id="f-1836">15.00</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:CapitalRequiredForCapitalAdequacy" format="ixt:num-dot-decimal" scale="3" id="f-1837">163,952</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-6" decimals="4" name="us-gaap:CapitalRequiredForCapitalAdequacyToRiskWeightedAssets" scale="-2" id="f-1838">8.00</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="splp:CapitalRequiredForAdequacyWithCapitalBuffer" format="ixt:num-dot-decimal" scale="3" id="f-1839">215,187</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-6" decimals="4" name="splp:CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets" scale="-2" id="f-1840">10.50</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:CapitalRequiredToBeWellCapitalized" format="ixt:num-dot-decimal" scale="3" id="f-1841">204,940</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-6" decimals="4" name="us-gaap:CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" scale="-2" id="f-1842">10.00</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:TierOneRiskBasedCapital" format="ixt:num-dot-decimal" scale="3" id="f-1843">280,951</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-6" decimals="4" name="us-gaap:TierOneRiskBasedCapitalToRiskWeightedAssets" scale="-2" id="f-1844">13.70</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:TierOneRiskBasedCapitalRequiredForCapitalAdequacy" format="ixt:num-dot-decimal" scale="3" id="f-1845">122,964</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-6" decimals="4" name="us-gaap:TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets" scale="-2" id="f-1846">6.00</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="splp:TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer" format="ixt:num-dot-decimal" scale="3" id="f-1847">174,199</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-6" decimals="4" name="splp:TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets" scale="-2" id="f-1848">8.50</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:TierOneRiskBasedCapitalRequiredToBeWellCapitalized" format="ixt:num-dot-decimal" scale="3" id="f-1849">163,952</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-6" decimals="4" name="us-gaap:TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" scale="-2" id="f-1850">8.00</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Common Equity Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="splp:TierOneCommonEquity" format="ixt:num-dot-decimal" scale="3" id="f-1851">280,951</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-6" decimals="4" name="splp:CommonEquityTierOneCapitaltoRiskWeightedAssets" scale="-2" id="f-1852">13.70</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="splp:TierOneCommonCapitalForCapitalAdequacy" format="ixt:num-dot-decimal" scale="3" id="f-1853">92,223</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-6" decimals="4" name="splp:CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets" scale="-2" id="f-1854">4.50</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="splp:TierOneCommonCapitalForCapitalAdequacywithBuffer" format="ixt:num-dot-decimal" scale="3" id="f-1855">143,458</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-6" decimals="4" name="splp:TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets" scale="-2" id="f-1856">7.00</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="splp:TierOneCommonCapitalToBeWellCapitalized" format="ixt:num-dot-decimal" scale="3" id="f-1857">133,211</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-6" decimals="4" name="splp:CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets" scale="-2" id="f-1858">6.50</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to average assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:TierOneLeverageCapital" format="ixt:num-dot-decimal" scale="3" id="f-1859">280,951</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-6" decimals="4" name="us-gaap:TierOneLeverageCapitalToAverageAssets" scale="-2" id="f-1860">14.70</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:TierOneLeverageCapitalRequiredForCapitalAdequacy" format="ixt:num-dot-decimal" scale="3" id="f-1861">76,300</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-6" decimals="4" name="us-gaap:TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets" scale="-2" id="f-1862">4.00</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">n/a</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">n/a</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-6" decimals="-3" name="us-gaap:TierOneLeverageCapitalRequiredToBeWellCapitalized" format="ixt:num-dot-decimal" scale="3" id="f-1863">95,375</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="number" contextRef="c-6" decimals="4" name="us-gaap:TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets" scale="-2" id="f-1864">5.00</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr></table></ix:continuation></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Federal Reserve, Office of the Comptroller of Currency and Federal Deposit Insurance Corporation issued an interim final rule that excludes loans pledged as collateral to the Federal Reserve's PPP Lending Facility from supplementary leverage ratio exposure and average total consolidated assets. Additionally, PPP loans will receive a zero percent risk weight under the risk-based capital rules of the federal banking agencies.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank elected to apply a modified transition provision issued by federal banking regulators related to the impact of the current expected credit loss accounting standard (CECL) on regulatory capital. The rule permits certain banking organizations to exclude from regulatory capital the initial adoption impact of CECL using a three-year phase-out period in which the benefit is reduced by 25% in year one, 50% in year two and 75% in year three.</span></div></ix:continuation><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_97"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">19. <ix:nonNumeric contextRef="c-1" name="us-gaap:CashFlowSupplementalDisclosuresTextBlock" id="f-1865" continuedAt="f-1865-1" escape="true">SUPPLEMENTAL CASH FLOW INFORMATION</ix:nonNumeric></span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><ix:continuation id="f-1865-1"><ix:nonNumeric contextRef="c-1" name="us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" id="f-1866" escape="true"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A summary of supplemental cash flow information for the nine months ended September 30, 2023 and 2022 is presented in the following table:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Cash paid during the period for:</span></div></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Interest</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:InterestPaidNet" format="ixt:num-dot-decimal" scale="3" id="f-1867">59,125</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:InterestPaidNet" format="ixt:num-dot-decimal" scale="3" id="f-1868">18,959</ix:nonFraction> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Taxes</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-1" decimals="-3" name="us-gaap:IncomeTaxesPaid" format="ixt:num-dot-decimal" scale="3" id="f-1869">30,135</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><ix:nonFraction unitRef="usd" contextRef="c-25" decimals="-3" name="us-gaap:IncomeTaxesPaid" format="ixt:num-dot-decimal" scale="3" id="f-1870">22,026</ix:nonFraction> </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div></ix:nonNumeric></ix:continuation><div><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_112"></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Item 2. Management's Discussion and Analysis of Financial Condition and Results</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">of Operations</span></div><div><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_115"></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As used in this Quarterly Report on Form 10-Q (this "Form 10-Q"), unless the context otherwise requires, the terms "we," "our," "SPLP" and the "Company" refer to Steel Partners Holdings L.P.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">The following discussion is intended to assist you in understanding our present business and the results of operations, together with our present financial condition. This section should be read in conjunction with our Consolidated Financial Statements and the accompanying Notes contained in this Form 10-Q, along with the Annual Report on Form 10-K</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">for the fiscal year ended December 31, 2022 (the "2022 Annual Report"). All monetary amounts used in this discussion are in thousands.</span></div><div style="text-align:justify"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">36</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Cautionary Statement Regarding Forward-Looking Statements</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">This Form 10-Q includes "forward-looking statements" within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), including, in particular, forward-looking statements under the headings "Item 1 - Financial Statements" and "Item 2 - Management's Discussion and Analysis of Financial Condition and Results of Operations." These statements appear in a number of places in this report and include statements regarding the Company's intent, belief or current expectations with respect to, among other things, (i) its financing plans, (ii) trends affecting its financial condition or results of operations and (iii) the impact of competition. The words "expect," "anticipate," "intend," "plan," "believe," "seek," "estimate" and similar expressions are intended to identify such forward-looking statements; however, this report also contains other forward-looking statements in addition to historical information.</span></div><div style="text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Forward-looking statements are only predictions based upon the Company's current expectations and projections about future events. There are important factors that could cause our actual results, levels of activity, performance or achievements to differ materially from those expressed or implied by the statements. Factors that could cause actual results or conditions to differ from those anticipated by these and other forward-looking statements include: disruptions to the Company’s business as a result of economic downturns; the negative impact of inflation, raw material price increases and supply chain disruptions; the significant volatility of crude oil and commodity prices, including from the ongoing Russia-Ukraine war or the disruptions caused by the ongoing conflict between Israel and Hamas; the effects of rising interest rates; the Company’s subsidiaries’ sponsor defined pension plans, which could subject the Company to future cash flow requirements; the ability to comply with legal and regulatory requirements, including environmental, health and safety laws and regulations, banking regulations and other extensive requirements to which the Company and its businesses are subject; risks associated with the Company’s wholly-owned subsidiary, WebBank, as a result of its Federal Deposit Insurance Corporation ("FDIC") status, highly-regulated lending programs, and capital requirements; the ability to meet obligations under the Company's senior credit facility through future cash flows or financings; the risk of recent events affecting the financial services industry, including the closures or other failures of several large banks; the risk of management diversion, increased costs and expenses, and impact on profitability in connection with the Company's business strategy to make acquisitions, including in connection with the Company’s recent majority investment in the Supply Chain segment; the impact of losses in the Company's investment portfolio; the Company’s ability to protect its intellectual property rights and obtain or retain licenses to use others' intellectual property on which the Company relies; the Company’s exposure to risks inherent to conducting business outside of the U.S.; the impact of any changes in U.S. trade policies; the adverse impact of litigation or compliance failures on the Company's profitability; a significant disruption in, or breach in security of, the Company’s technology systems or protection of personal data; the loss of any significant customer contracts; the Company’s ability to maintain effective internal control over financial reporting; the rights of unitholders with respect to voting and maintaining actions against the Company or its affiliates; potential conflicts of interest arising from certain interlocking relationships amount us and affiliates of the Company’s Executive Chairman; the Company’s dependence on the Manager and impact of the management fee on the Company’s total partners’ capital; the impact to the development of an active market for the Company’s units due to transfer restrictions and other factors; the Company’s tax treatment and its subsidiaries’ ability to fully utilize their tax benefits; the potential negative impact on our operations of changes in tax rates, laws or regulations, including U.S. government tax reform; the loss of essential employees; and other factors described in the "Risk Factors" in Part I, Item 1A of the Form 10-K that could affect the Company's results. Any forward-looking statement made in this Form 10-Q speaks only as of the date hereof, and investors should not rely upon forward-looking statements as predictions of future events. Except as otherwise required by law, the Company undertakes no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events, changed circumstances or any other reason.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">OVERVIEW</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">SPLP, together with its subsidiaries, is a diversified global holding company that owns and operates businesses and has significant interests in various companies, including diversified industrial products, energy, defense, supply chain management and logistics, banking and youth sports. SPLP operates through the following segments: Diversified Industrial, Energy, Financial Services and Supply Chain. Each of our companies has its own management team with significant experience in their respective industries.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Diversified Industrial segment is comprised of manufacturers of engineered niche industrial products, with leading market positions in many of the markets they serve. The businesses in this segment distribute products to customers through their sales personnel, outside sales representatives and distributors in North and South America, Europe, Australia, Asia and several other international markets. Its manufacturing operations encompass joining materials, tubing, building materials, performance materials, electrical products, cutting replacement products and services, and metallized films.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">37</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Energy segment provides drilling and production services to the oil & gas industry and owns a youth sports business. The operations of the sports business are not material to the Company. The profitability of the energy business is highly sensitive to changes in the price of crude oil. Any future decline in oil prices will negatively impact this business.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Financial Services segment consists primarily of the operations of WebBank, of which we own 100% through our subsidiary WebFinancial Holding Corporation. WebBank is an FDIC-insured state chartered industrial bank headquartered in Utah. WebBank is subject to comprehensive regulation, examination and supervision of the FDIC and the State of Utah Department of Financial Institutions ("UDFI"). WebBank is not considered a "bank" for Bank Holding Company Act purposes and, as such, SPLP is not regulated as a bank holding company. WebBank engages in a full range of banking activities, including originating loans, issuing credit cards and taking deposits that are federally insured. WebBank originates and funds consumer and small business loans through lending programs with unaffiliated companies that market and service the programs ("Marketing Partners"), where the Marketing Partners subsequently purchase the loans (or interests in the loans) that are originated by WebBank. WebBank retains a portion of the loans it originates for its Marketing Partners. WebBank also has private-label financing programs that are branded for a specific retailer, manufacturer, dealer channel, proprietary network or bank card program. WebBank participates in syndicated commercial and industrial as well as asset-based credit facilities and asset-based securitizations through relationships with other financial institutions. WebBank has observed and still anticipates economic disruption and loan performance deterioration associated with current risks such as the economic impacts of inflation, rising interest rates and looming recession. WebBank believes this may have a broad negative impact on the macro-economy and may cause estimated credit losses to differ from historical loss experience.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">During the three and nine months ended September 30, 2023, WebBank did not issue new loans under the Small Business Administration's ("SBA") Paycheck Protection Program ("PPP"), authorized under the Coronavirus Aid, Relief, and Economic Security ("CARES") Act. The existing loans were funded by the PPP Liquidity Facility and have terms of between two and five years with repayment guaranteed by the SBA. Payments by borrowers up to sixteen months after the note date, and interest will continue to accrue during the sixteen-month deferment at 1%. Loans can be forgiven in whole or in part (up to full principal and any accrued interest) if certain criteria are met. Loan processing fees paid to WebBank from the SBA are accounted for as loan origination fees. Net deferred fees are recognized over the life of the loan as yield adjustments on the loans. If a loan is paid off or forgiven by the SBA prior to its maturity date, the remaining unamortized deferred fees will be recognized in interest income at that time. As of September 30, 2023, the total PPP loans and associated liabilities are </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$23,307 and $20,309, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">respectively, and included in Long-term loans receivable, net and Other borrowings, respectively, in the consolidated balance sheet as of September 30, 2023. Upon borrower forgiveness, the SBA pays WebBank for the principal and accrued interest owed on the loan. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Supply Chain segment consists primarily of the operations of Steel Connect, Inc.'s ("Steel Connect" or "STCN") wholly-owned subsidiary, ModusLink Corporation ("ModusLink" or "Supply Chain"), which serves the supply chain management market. ModusLink provides digital and physical supply chain solutions to many of the world's leading brands across a diverse range of industries, including consumer electronics, telecommunications, computing and storage, software and content, consumer packaged goods, medical devices, retail and luxury and connected devices. These solutions are delivered through a combination of industry expertise, innovative service solutions, and integrated operations, proven business processes, an expansive global footprint and world-class technology. With a global footprint spanning North America, Europe and the Asia Pacific region, ModusLink's solutions and services are designed to improve end-to-end supply chains in order to drive growth, lower costs, and improve profitability.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Corporate and Other consists of several consolidated subsidiaries, including our subsidiary, Steel Services Ltd ("Steel Services"), equity method and other investments, and cash and cash equivalents. Its income or loss includes certain unallocated general corporate expenses. Steel Services has management services agreements with our consolidated subsidiaries and other related companies. Steel Services provides assignment of C-Level management personnel, legal, tax, accounting, treasury, consulting, auditing, administrative, compliance, environmental health and safety, human resources, marketing, investor relations, operating group management and other similar services. For additional information on these service agreements, see Note 16 - "Related Party Transactions" to the SPLP consolidated financial statements found elsewhere in this Form 10-Q.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Significant Developments </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:115%">PCS-Mosaic Impairment</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">For the three months ended September 30, 2023, we recorded a non-cash impairment charge of approximately $3,140, net of taxes, related to other-than-temporary impairment (“OTTI”) recognized on our equity method investment in PCS-Mosaic. During the quarter ended September 30, 2023, the Company performed an interim impairment test of PCS-Mosaic due to the </span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">38</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">loss of a significant customer contract by a business that PCS-Mosaic is invested in. The Company calculated the fair value of PCS-Mosaic using a discounted cash flow model. After the evaluation, the Company determined the investment in PCS-Mosaic to be other than temporarily impaired and adjusted its carrying value to its fair value.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">RESULTS OF OPERATIONS</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Comparison of the Three and Nine Months Ended September 30, 2023 and 2022</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Revenue</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">492,254 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">425,673 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,438,550 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,272,826 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Cost of goods sold</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">283,285 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">273,657 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">833,977 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">830,640 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Selling, general and administrative expenses</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">124,934 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">93,634 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">376,252 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">280,599 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Asset impairment charges</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,449 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">329 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,884 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Interest expense</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,115 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,110 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,934 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,452 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Realized and unrealized (gains) looses on securities, net</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(8,665)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(3,641)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,151)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,570 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Gain from sale of business</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(295)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(85,480)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">All other expense, net *</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">58,539 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,736 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">96,667 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">16,056 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total costs and expenses</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">462,208 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">380,650 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,317,008 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,081,721 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Income from operations before income taxes and equity method investments</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">30,046 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">45,023 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">121,542 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">191,105 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Income tax (benefit) provision</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(981)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,211 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,707)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">56,256 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Loss (income) of associated companies, net of taxes</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,140 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(616)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,944 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,767 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27,887 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,428 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">111,305 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">133,082 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="24" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">* includes finance interest, provision for loan losses, and other expense from the consolidated statements of operations</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Revenue</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Revenue for the three months ended September 30, 2023 increased $66,581, or 15.6%, as compared to the same period last year, as a result of higher revenue from Financial Services and favorable impact from the recently added Supply Chain segment, partially offset by lower sales from the Diversified Industrial segment and lower revenue from the Energy segment.</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Revenue for the nine months ended September 30, 2023 increased $165,724, or 13.0%, as compared to the same period last year, as a result of higher revenue from both Financial Services and Energy segments, as well as favorable impact of the recently added Supply Chain segment, partially offset by lower sales from the Diversified Industrial segment including the impact from the divestiture of the SLPE business in April 2022.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Cost of Goods Sold</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Cost of goods sold for the three months ended September 30, 2023 increased $9,628, or 3.5%, as compared to the same period last year, resulting from the recently added Supply Chain segment, partially offset by lower sales from the Diversified Industrial segment, primarily from its Building Materials business unit and lower revenue volume from the Energy segment.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Cost of goods sold for the nine months ended September 30, 2023 increased $3,337, or 0.4%, as compared to the same period last year, resulting from the recently added Supply Chain segment and higher revenue from the Energy segment, partially offset by lower sales discussed above from the Diversified Industrial segment.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Selling, General and Administrative Expenses</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Selling, general and administrative expenses ("SG&A") for the three months ended September 30, 2023 increased $31,300, or 33.4%, as compared to the same period last year. The increase was primarily due to higher expenses from the Financial Services segment of $17,800 and Diversified Industrial segment of $4,800, and impact of the recently added Supply Chain segment of $7,100,. The increase for the Financial Services segment was primarily due to higher credit performance fees due to higher credit risk transfer ("CRT") balances and higher personnel expenses related to incremental headcount. The higher expenses from the Diversified Industrial segment was primarily driven by higher personnel costs.</span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">39</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">SG&A for the nine months ended September 30, 2023 increased $95,653, or 34.1%, as compared to the same period last year. The increase was primarily driven by higher SG&A expenses from the Financial Services segment of $68,800 as discussed above and Diversified Industrial segment of approximately $18,700, primarily due to higher personnel costs for the nine months ended September 30, 2023, despite the impact of the divestiture of SLPE business of $5,000, as well as the recently added Supply Chain segment of $15,900 as mentioned above, partially offset by lower Corporate SG&A expenses of $8,400 due primarily to lower legal fees as compared to the last year period.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Asset Impairment Charges</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">An impairment charge of $329 was recognized during the nine months ended September 30, 2023, related to a piece of unused equipment in the Building Materials business unit from the Diversified Industrial segment. The Company recorded asset impairment charges of $2,449 and $2,884 for the three and nine months ended September 30, 2022, respectively, primarily related to the implementation costs of an ERP project associated with the Kasco business unit from the Diversified Industrial segment. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Interest Expense</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Interest expenses decreased $995, or 19.5% and increased $1,482 or 10.3% for the three and nine months ended September 30, 2023, respectively, as compared to the same periods last year. The decrease for the three month period was primarily driven by lower average debt level, partially offset by higher average interest rates. The increase for the nine month period was primarily due to higher average interest rates, partially offset by lower average debt level.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Gain from Sale of Business</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company recognized a pre-tax gain of $85,480 during the nine months ended September 30, 2022, related to the divestiture of the SLPE business from the Diversified Industrial segment. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Realized and Unrealized (Gains) Losses on Securities, Net</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company recorded gains of $8,665 for the three months ended September 30, 2023, as compared to gains of $3,641 in the same period of 2022. The Company recorded gains of $6,151 for the nine months ended September 30, 2023, as compared to losses of $22,570 in the same period of 2022. These gains and losses were due to unrealized gains and losses related to the mark-to-market adjustments on the Company's portfolio of securities.</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">All Other Expense, Net</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">All other expense, net totaled $58,539 for the three months ended September 30, 2023, as compared to $9,736 in the same period of 2022 and $96,667 for the nine months ended September 30, 2023, as compared to $16,056 in the same period of 2022. The incremental all other expense, net for the three and nine months ended September 30, 2023 was primarily due to higher provisions for credit losses of $30,376 and $36,221 and finance interest expense of $17,601 and $46,888 related to the Financial Service segment, as compared to the same periods of 2022, respectively. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Income Tax (Benefit) Provision</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company recorded an income tax benefit of $981 for the three months ended September 30, 2023 and an income tax provision of $9,211 for the same period in 2022. The Company recorded an income tax benefit of $1,707 for the nine months ended September 30, 2023 and an income tax provision of $56,256 for the same period in 2022. The Company's effective tax rate was (1.4)% and 29.4% for the nine months ended September 30, 2023 and 2022, respectively. The lower effective tax rate for the nine months ended September 30, 2023 is primarily due to the change in U.S. income tax expense related to unrealized gains and losses on investments and the deferred tax movements resulting from the addition of Steel Connect. As a limited partnership, the Company is generally not responsible for federal and state income taxes, and its profits and losses are passed directly to its limited partners for inclusion in their respective income tax returns. Provisions have been made for federal, state, local or foreign income taxes on the results of operations generated by our consolidated subsidiaries that are taxable entities. Significant differences between the statutory rate and the effective tax rate include partnership losses for which no tax benefit is recognized, tax expense related to unrealized gains and losses on investment, state taxes, changes in deferred tax valuation allowances, deferred tax movements resulting from the addition of Steel Connect in an exchange transaction and other permanent differences.</span></div><div style="text-align:justify"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">40</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Loss (Income) of Associated Companies, Net of Taxes</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company recorded losses from associated companies, net of taxes, of $3,140 and $11,944 for the three and nine months ended September 30, 2023, respectively, as compared to income from associated companies, net of taxes, of $616 and loss from associated companies, net of taxes, of $1,767 for the three and nine months ended September 30, 2022, respectively. The net of tax loss for the three month ended September 30, 2023 was a non-cash impairment charge related to an other-than-temporary impairment for PCS-Mosaic.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">For the details of each of these investments and the related mark-to-market adjustments, see Note 7 - "Investments" to the Company's consolidated financial statements found elsewhere in this Form 10-Q.</span></div><div style="text-align:justify"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_121"></div><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:115%">Segment Analysis</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Revenue:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Diversified Industrial</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">299,098 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">312,200 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">918,570 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">986,113 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Energy</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">46,742 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">51,409 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">145,220 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">136,750 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Financial Services</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">106,405 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">62,064 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">304,570 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">149,963 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Supply Chain</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">40,009 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">70,190 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total revenue</span></div></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">492,254 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">425,673 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,438,550 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,272,826 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Income (loss) from operations before interest expense and income taxes:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Diversified Industrial</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,756 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27,500 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">61,015 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">183,534 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Energy</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,968 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,383 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,239 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,012 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Financial Services</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,588)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">17,135 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">48,246 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">44,771 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Supply Chain</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,011 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,846 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Corporate and other</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8,874 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(269)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(4,814)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(38,527)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Income from operations before interest expense and income taxes</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">31,021 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">50,749 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">125,532 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">203,790 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Interest expense</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,115 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,110 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,934 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,452 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Income tax (benefit) provision</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(981)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,211 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,707)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">56,256 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27,887 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,428 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">111,305 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">133,082 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loss (income) of associated companies, net of taxes:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Corporate and other</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,140 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(616)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,944 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,767 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,140 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(616)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,944 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,767 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Segment depreciation and amortization:</span></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Diversified Industrial</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">10,257 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,875 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">30,333 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">31,628 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Energy</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,740 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,536 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7,732 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7,700 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Financial Services</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">205 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">131 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">630 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">392 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Supply Chain</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,324 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,234 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Corporate and other</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">167 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">159 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">504 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">492 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total depreciation and amortization</span></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,693 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">12,701 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">41,433 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">40,212 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_124"></div><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Diversified Industrial</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Net sales for the three months ended September 30, 2023 decreased $13,102, or 4.2%, as compared to the same period of 2022 primarily driven by lower sales for the Building Materials business unit. The decrease of $12,500 for the Building Materials business unit was primarily driven by lower sales volume from its roofing products, partially offset by higher volume from its FastenMaster products. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Net sales for the nine months ended September 30, 2023 decreased $67,543, or 6.8%, as compared to the same period of 2022. The decrease was primarily due to $67,800 lower sales volume for the Building Materials business unit primarily due to lower demand for its roofing products.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Segment operating income for the three months ended September 30, 2023 decreased $12,744, as compared to the same period of 2022. Lower operating income for the 2023 period was primarily driven by lower sales volume impact as discussed above.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Segment operating income for the nine months ended September 30, 2023 decreased $122,519, as compared to the same period of 2022. Lower operating income for the 2023 period was primarily due to a pre-tax gain of $85,480 related to the </span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">41</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">divestiture of the SLPE business in the 2022 period, lower sales performance as mentioned above, as well as higher personnel costs during the 2023 period.</span></div><div id="ie2772120abf54c1b9fe89779411a2018_127"></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Energy</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Net revenue for the three months ended September 30, 2023 decreased $4,667, or 9.1%, as compared to the same period of 2022. The decrease in net revenue was primarily due to lower rig hours, partially offset by favorable pricing.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Net revenue for the nine months ended September 30, 2023 increased $8,470, or 6.2% as compared to the same periods of 2022, respectively. The increase in net revenue was primarily due to favorable pricing and higher rig hours driven by strong energy sector.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Segment operating income for the three months ended September 30, 2023 decreased $415, as compared to the same period of 2022 primarily driven by lower revenue mentioned above during the 2023 period.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Segment operating income for the nine months ended September 30, 2023 increased $1,227, as compared to the same periods of 2022, respectively, primarily driven by stronger revenue mentioned above, partially offset by higher material and labor costs during the 2023 period.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_130"></div><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Financial Services</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Revenue for the three months ended September 30, 2023 increased $44,341, or 71.4%, as compared to the same period of 2022. The increase was primarily due to an increase in interest income and fees from higher asset based lending, credit risk transfer, held for sale balances, and interest rates, as compared to the three months ended September 30, 2022. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Revenue for the nine months ended September 30, 2023 increased $154,607, or 103.1%, as compared to the same period of 2022. The increase was primarily due to an increase in interest income and fees from higher asset based lending, credit risk transfer, held for sale balances, and interest rates, as well as higher non-interest income driven by increased volume as compared to the nine months ended September 30, 2022.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Segment operating loss for the three months ended September 30, 2023 was $2,588, as compared to income of $17,135 for the same period of 2022. The decrease of operating profit was due primarily to increased provisions for credit losses, SG&A cost, and finance interest expense, partially offset by higher revenue mentioned above for the three months ended September 30, 2023 as compared to the same period last year. The higher provision for loan losses primarily resulted from the deterioration in value of the collateral supporting one of WebBank's asset-based lending loans. The reserve for this loan was increased by $32,909 to $36,923, a reserve representing 100% of its outstanding principal balance. The higher SG&A cost was driven by higher credit performance fees due to higher CRT balances as well as higher personnel expense related an increase in employees. The higher finance interest expense was due to an increase in deposits and higher interest rates. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Segment operating income for the nine months ended September 30, 2023 increased $3,475, as compared to the same periods of 2022. The increase was primarily due to higher revenue as discussed above, partially offset by higher SG&A costs, finance interest expense, and provision for loan losses for the nine months ended September 30, 2023 as compared to the same period last year. The higher SG&A cost was driven by higher credit performance fees due to higher CRT balances as well as higher personnel expense related to an increase in employees. The higher finance interest expense was due to an increase in deposits and higher interest rates. The higher provision for loan losses primarily resulted from the deterioration in value of the collateral supporting one of WebBank's asset-based lending loans. The reserve for this loan was increased by $36,883 to $36,923, a reserve representing 100% of its outstanding principal balance.</span></div><div id="ie2772120abf54c1b9fe89779411a2018_133"></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Supply Chain</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company added the Supply Chain segment on May 1, 2023 with revenue of $40,009 and $70,190 and operating income of $4,011 and $5,846 for the three and nine months ended September 30, 2023, respectively.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">During the three months ended September 30, 2023, Steel Connect disposed of all its interest in Aerojet common </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Stock which it received in the Exchange Transaction for net proceeds of $207,799.</span></div><div style="text-align:justify"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">42</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Corporate and Other</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Operating income was $8,874 for the three months ended September 30, 2023, as compared to operating loss of $269 for the same period of last year. Operating loss for the nine months ended September 30, 2023 were $4,814, as compared to $38,527 for the same period last year. The fluctuations were primarily due to changes in investment results from long-term investments. Operating loss from the nine months ended September 30, 2022 were also driven by higher legal fees.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_136"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">DISCUSSION OF CONSOLIDATED CASH FLOWS</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The following table provides a summary of the Company's consolidated cash flows from operations for the nine months ended September 30, 2023 and 2022:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net cash provided by (used in) operating activities</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,675 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(58,524)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net cash used in investing activities</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(168,692)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(85,649)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net cash provided by financing activities</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">486,419 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">181,923 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net change for the period</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">329,402 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">37,750 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Cash Flows from Operating Activities</span></div><div style="padding-left:36pt;text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">During the nine months ended September 30, 2023, the Company generated $11,675 of cash, which was primarily due to operating income of $111,305 and adjustments to operating income, including provision of credit losses of $47,979 and depreciation and amortization of $41,433, partially offset by changes in operating assets and liabilities of $185,870. During the nine months ended September 30, 2022, the Company used $58,524 of cash, which was primarily due to changes in operating assets and liabilities of $203,166, partially offset by operating income of $133,082.</span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Cash Flows from Investing Activities</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">During the nine months ended September 30, 2023, the Company used $168,692 of cash, which was primarily due to loan originations, net of collections, of $242,667 and purchases of investments of $204,611, partially offset by proceeds from sales of investments of $207,893 and an increase in cash on consolidation due to the transfer and exchange agreement with Steel Connect. During the nine months ended September 30, 2022, the Company used $85,649 of cash, which was primarily due to purchases of investments of $284,884, acquisitions, net of cash acquired, of $35,298, loan originations, net of collections, of $34,845 and purchases of property, plant and equipment of $30,188, partially offset by proceeds from maturities of investments of $155,899 and the net proceeds from sales of businesses of $142,426.</span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Cash Flows from Financing Activities</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">During the nine months ended September 30, 2023, the Company generated $486,419 of cash, which was primarily due to an increase in deposits of $531,006, partially offset by repayments of PPP borrowings of $21,277 and share repurchases of $19,727. During the nine months ended September 30, 2022, the Company generated $181,923 of cash, which was primarily due to an increase in deposits of $606,626, partially offset by repayments of PPP borrowings of $273,569, net revolver repayments of $93,359 and share repurchases of $41,319.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_139"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%;text-decoration:underline">LIQUIDITY AND CAPITAL RESOURCES</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">SPLP (excluding its operating subsidiaries, "Holding Company") is a diversified global holding company with assets that principally consist of the stock of its direct subsidiaries, equity method and other investments, and cash and cash equivalents. The Company works with its businesses to enhance their liquidity and operations and increase long-term value for its unitholders and stakeholders through working capital improvements, capital allocation policies, and operational and growth initiatives. Management plans to use the following strategies to continue to enhance liquidity: (1) continuing to implement improvements using the </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Steel Business System</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> throughout all the Company's operations to increase sales and operating efficiencies; (2) supporting profitable sales growth both internally and potentially through acquisitions; and (3) evaluating from time to time and as appropriate, strategic alternatives with respect to its businesses and/or assets. The Company continues to examine all of its options and strategies, including acquisitions, divestitures and other corporate transactions, to increase cash flow and stakeholder value.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">43</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's senior credit facility, as amended and restated, (the "Credit Agreement") consists of a senior secured revolving credit facility in an aggregate principal amount not to exceed $600,000 (the "Revolving Credit Loans"), which includes a $50,000 subfacility for swing line loans, a $50,000 subfacility for standby letters of credit and a currency sublimit (available in euros and pounds sterling) equal to the lesser of $75,000 and the total amount of the Revolving Credit Commitment. The Credit Agreement covers substantially all of the Company's subsidiaries, with the exception of WebBank and Steel Connect. Availability under the Credit Agreement is based upon earnings and certain covenants, including a maximum ratio limit on Total Leverage and a minimum ratio limit on Interest Coverage, each as defined in the Credit Agreement. </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Credit Agreement is subject to certain mandatory prepayment provisions and restrictive and financial covenants</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">, primarily the leverage ratios described above. The Company was in compliance with all financial covenants as of September 30, 2023. The Company believes it will remain in compliance with the Credit Agreement's covenants for the next twelve months. If the Company does not meet its financial covenants, and if it is unable to secure necessary waivers or other amendments from its lenders on terms acceptable to management, its ability to access available lines of credit could be limited, its debt obligations could be accelerated and liquidity could be adversely affected. The Credit Agreement will expire on December 29, 2026, and all outstanding amounts will be due and payable.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Holding Company and its operating subsidiaries believe that they have access to adequate resources to meet their needs for normal operating costs, capital expenditures, pension payments, debt obligations and working capital for their existing business, as well as to fund its taxes, legal and environmental matters, for at least the next twelve months. These resources include cash and cash equivalents, investments, cash provided by operating activities and unused lines of credit. The Holding Company and its operating businesses' ability to satisfy their debt service obligations, to fund planned capital expenditures and required pension payments, and to make acquisitions or repurchase units under its common unit repurchase program will depend upon their future operating performance, which will be affected by prevailing economic conditions in the markets in which they operate, as well as financial, business and other factors, some of which are beyond their control. As indicated above, there can be no assurances that the Holding Company and its operating businesses will continue to have access to their lines of credit if their financial performance does not satisfy the financial covenants set forth in their respective financing agreements, which could also result in the acceleration of their debt obligations by their respective lenders, adversely affecting liquidity.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of September 30, 2023, the Company's working capital was $410,043, as compared to working capital of $156,085 as of December 31, 2022.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's total availability under the Credit Agreement was approximately $403,500 as of September 30, 2023.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> During the nine-month period ended September 30, 2023, capital expenditures were $36,667, as compared to $30,188 for the same period of 2022. The Company currently expects full-year capital expenditures in the range of $52,000 to $57,000 in 2023, as compared to $47,541 in 2022. </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company and its subsidiaries have ongoing commitments, which include funding of the minimum requirements of its subsidiaries' pension plans. During the nine months ended September 30, 2023, the Company contributed $13,627 to its pension plans. The Company does not expect to make any additional contributions during the fourth quarter of 2023.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> Required future pension contributions are estimated based upon assumptions such as discount rates on future obligations, assumed rates of return on plan assets and legislative changes. Actual future pension costs and required funding obligations will be affected by changes in the factors and assumptions described in the previous sentence, including the impact of declines in pension plan assets and interest rates, as well as other changes such as any plan termination or other acceleration events.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank manages its liquidity to provide adequate funds to meet anticipated financial obligations, such as certificate of deposit maturities and to fund customer credit needs. WebBank had $205,850 and $174,257 in cash and cash equivalents, time deposits placed at other institutions and federal funds sold as of September 30, 2023 and December 31, 2022, respectively. WebBank had $50,000 and $55,000 in lines of credit from its correspondent banks as of September 30, 2023 and December 31, 2022, respectively. WebBank had $362,494 and $285,584 available from the Federal Reserve discount window as of September 30, 2023 and December 31, 2022, respectively. Therefore, WebBank had a total of $618,344 and $514,841 in cash, lines of credit and access to the Federal Reserve Bank discount window as of September 30, 2023 and December 31, 2022, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">respectively, which represents approximately 24.7%</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and 26.9%, respectively, of WebBank's total assets, excluding PPP loans.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Steel Connect's wholly-owned subsidiary, ModusLink, has a revolving credit agreement (the "Umpqua Revolver") with Umpqua Bank which provides for a maximum credit commitment of $12,500 and a sub-limit of $5,000 for letters of credit and expires on March 31, 2025. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">As of September 30, 2023, ModusLink was in compliance with the Umpqua Revolver's covenants, and believes it will remain in compliance with the Umpqua Revolver’s covenants for the next twelve months. </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">As of September 30, 2023, ModusLink had available borrowing capacity of $11,890 and there was $610 outstanding for letters of credit.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">44</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:103%;text-decoration:underline">OTHER</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:103%">Critical Accounting Estimates Update</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's consolidated financial statements are prepared in conformity with U.S. GAAP, which require us to make estimates and assumptions that affect the amounts reported in the financial statements. The critical accounting policies and estimates that we believe are most critical to the portrayal of our financial condition and results of operations are reported in the "Critical Accounting Policies" section of Part II. Item 7, "Management's Discussion and Analysis of Financial Condition and Results of Operations" in the 2022 Annual Report.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company assesses goodwill for impairment as of December 1 of each year, and also if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. As a result of rising interest rates and in connection with our annual forecasting procedures performed during the third quarter of 2023, management determined that the projected future cash flows of our Electrical Products reporting unit indicated that the fair value of such reporting unit may be below carrying amount. Accordingly, we performed an interim assessment of the Electrical Products reporting unit’s fair value as of September 30, 2023 (the “Interim Assessment”). The Interim Assessment was based on a combination of income and market approaches to estimate the fair value of the Electrical Products reporting unit, which indicated that the fair values of the reporting unit exceeded its carrying value. Significant assumptions used in the discounted cash flow analysis included expected future earnings and cash flows, which are based on management's current expectations, as well as the related risk-adjusted discount rate used to estimate fair value. There were no goodwill impairment charges recorded as a result of this assessment. It is possible in future periods that further declines in market conditions, customer demand or other potential changes in operations may increase the risk that these assets are impaired. At September 30, 2023, the goodwill related to the Electrical Products reporting unit is at risk of future impairment if the fair value of this reporting unit, and its associated assets, decrease in value due to the amount and timing of expected future cash flows, decreased customer demand for Electrical Products' services, an inability to execute management’s business strategies, or general market conditions, such as economic downturns, and changes in interest rates, including discount rates. Future cash flow estimates are, by their nature, subjective, and actual results may differ materially from the Company's estimates. If the Company's ongoing cash flow projections are not met or if market factors utilized in the impairment test deteriorate, including an unfavorable change in the terminal growth rate or the weighted-average cost of capital, the Company may have to record impairment charges in future periods. As of September 30, 2023 and December 31, 2022, the Electrical Products reporting unit had goodwill of $46,485 and $46,445, respectively. As of September 30, 2023 the Electrical Products reporting unit's fair value exceeded its net book value by 12%.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company accounts for its equity method investment in PCS-Mosaic at cost, adjusted for the Company's share of the investee's earnings or losses, which are reflected in the consolidated statements of operations. The Company periodically reviews the investment for other than temporary declines in fair value below cost and more frequently when events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. Our evaluation of impairment of equity method investments when conditions exist that could indicate that the fair value of the investment is less than book value includes key inputs that involve significant management judgments and estimates, including projections of the investment's cash flows, selection of a discount rate and probability weighted scenarios assigned to discounted future cash flows. Based upon this analysis, the Company recognized an other-than-temporary impairment charge of $3,140, net of taxes, which is recorded in Loss (income) of associated companies, net of taxes in the condensed consolidated statements of operations for the three and nine months ended September 30, 2023. It is possible that future developments could impact the fair value and could result in the recognition of additional impairment charges.</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">During the first quarter of 2023, the Company adopted ASU No. 2016-13, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">. This new standard changed the impairment model for most financial assets that are measured at amortized cost and certain other instruments, including trade receivables, from an incurred loss model to an expected loss model and added certain new required disclosures. Under the expected loss model, entities recognize estimated credit losses over the entire contractual term of the instrument rather than delaying recognition of credit losses until it is probable the loss has been incurred. The Company adopted ASU 2016-13 on January 1, 2023. The guidance was applied on a modified-retrospective basis, with the cumulative-effect adjustment recorded to partners' capital on the adoption date. The adoption did not have a material effect on the Company’s trade receivables and other financial assets of its Diversified Industrial and Energy segments. The Company's Financial Services segment recognized an increase of $5,248 to its Allowance for Credit Losses and a decrease of $3,862, net of tax cumulative effect adjustment to the beginning balance of partners' capital from the adoption of ASU 2016-13. Determining the appropriateness of the allowance requires judgment by management about the effect of matters that are inherently uncertain. Changes in factors and forecasts used in evaluating the overall loan portfolio may result in significant changes in the allowance for credit losses and related provision expense in future periods. The allowance level is influenced by loan volumes, loan asset quality ratings, delinquency status, historical credit loss experience, loan performance characteristics, forecasted information and other conditions influencing loss expectations. Changes </span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">45</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">to the assumptions in the model in future periods could have a material impact on the Company's Consolidated Financial Statements. See Note 1 - "Nature of Business and Basis of Presentation" for a detailed discussion of the Company's methodologies for estimating expected credit losses.</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">There were no material changes to the critical accounting policies during the nine months ended September 30, 2023, as compared to those disclosed in the Company's 2022 Annual Report, except for the updates to the Allowance for Credit Losses policy described in Note 1 - "Nature of Business and Basis of Presentation". In preparing the financial statements, the Company is required to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_142"></div><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Item 3. Quantitative and Qualitative Disclosures About Market Risk</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">There have been no material changes to our quantitative and qualitative disclosures about market risk, as compared to the quantitative and qualitative disclosures about market risk described in the 2022 Annual Report.</span></div><div><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_145"></div><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Item 4</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">. </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Controls and Procedures</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Evaluation of Disclosure Controls and Procedures</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company conducted an evaluation under the supervision and with the participation of our management, including the Principal Executive Officer and the Principal Financial Officer, of the effectiveness of the Company's disclosure controls and procedures (as such terms are defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended (the "Exchange Act")) as of the end of the period covered by this report. Disclosure controls and procedures are controls and other procedures of a company that are designed to ensure that information required to be disclosed by a company, including its consolidated subsidiaries, in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the company's management, including its Principal Executive and Principal Financial Officer, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. In conducting our evaluation of disclosure controls and procedures as of September 30, 2023, we have elected to exclude the internal control over financial reporting of Steel Connect </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">in which our ownership increased to 85.0% and which we consolidate, in each case, as of May 1, 2023, as discussed in Note 3 - "Acquisitions and Divestitures") from our evaluation, as permitted under the SEC’s published guidance. As of and for the quarter ended </span><span style="color:#212529;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">September 30, 2023</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">, Steel Connect represented 10.3% of our consolidated total assets and 8.1% of our consolidated revenue.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Based on that evaluation, the Company's management, including the Principal Executive Officer and the Principal Financial Officer, concluded that the Company's disclosure controls and procedures were effective as of </span><span style="color:#212529;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">September 30, 2023</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">.</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Changes in Internal Control over Financial Reporting</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company is in the process of integrating Steel Connect’s historical internal controls over financial reporting with the rest of the Company, and during such time, may make appropriate changes to the internal control over financial reporting of Steel Connect. Other than the foregoing, t</span><span style="color:#212529;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">here have been no changes in our internal control over financial reporting during the three months ended September 30, 2023 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. </span></div><div style="text-align:justify"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_148"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">PART II - OTHER INFORMATION</span></div><div id="ie2772120abf54c1b9fe89779411a2018_151"></div><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Item 1. Legal Proceedings</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company and its subsidiaries are parties to a variety of legal actions arising out of the normal course of business and otherwise. For further information regarding our legal proceedings, see the description of legal and environmental matters set forth in Note 15 - "Commitments and Contingencies" to the SPLP consolidated financial statements included in Part I of this Form 10-Q and incorporated herein by reference.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">46</span></div></div></div><div id="ie2772120abf54c1b9fe89779411a2018_154"></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Item 1A. Risk Factors</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">There have been no material changes to the risk factors as disclosed in Part I, Item 1A, Risk Factors in our most recent Annual Report on Form 10-K, other than as set forth below. Investors are encouraged to review such risk factors in such Form 10-K and below prior to making an investment in the Company.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Risks Related to Our Business</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Significant volatility in prices of, and declines in customer demand for, crude oil due to factors beyond our control have materially and adversely affected our Diversified Industrial and Energy business segments, and any prolonged instability in the oil industry could negatively impact our business, operations and financial condition.</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Certain of our operating companies, particularly those in our Diversified Industrial and Energy segments, are highly dependent on customer demand for, and the availability of, crude oil and natural gas. For example, our portfolio of quality energy segment companies provide a multitude of oilfield services and oil and gas equipment rentals, operate numerous oil rigs and perform well servicing and workover services. The oil and gas industry has historically experienced periodic downturns, which have been characterized by diminished demand for our products and services and downward pressure on the prices that we are able to charge. Sustained market uncertainty can also result in lower demand and pricing for our products and services.</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Customer demand is generally dependent on our customers’ views of future demand for oil and gas and future oil and gas prices, as well as our customers’ ability to access capital. Since the first quarter of 2020, crude oil prices, as well as supply and demand for oil and natural gas, have fluctuated significantly as a result of national and international economic and political conditions, such as the conflict between Ukraine and Russia. In particular, the announcement of price reductions and production increases by members of the Organization of the Petroleum Exporting Countries and its broader partners, including Russia and their allies (“OPEC+”) in March 2020 resulted in reduced a sharp decline in oil commodity prices. In October 2022, due to uncertainty in the global economy and oil market outlook, OPEC+ announced it would decrease oil production by 2 million barrels a day, the largest cut since the COVID-19 pandemic began. As a result, the market and our businesses currently continue to experience demand loss, as well as volatility in oil prices, which have recently risen significantly after remaining depressed due to an oil oversupply and lack of available storage capacity. Additionally, oil prices are particularly sensitive to actual and perceived threats to global political stability, including conflicts in oil and gas producing regions, and changes in production from OPEC+ member states. Demand for our services and products may be sensitive to the level of exploration, development and production activity of, and the corresponding capital spending by, oil and natural gas companies. For instance, continuing tensions and instability resulting from the Russia-Ukraine war and the Israel-Hamas war (as well as the risk of a larger regional conflict) have increased and could continue to increase volatility in global oil and gas prices, which may adversely affect our profitability of our Diversified Industrial and Energy segments.</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In addition, the market prices and demand for oil and natural gas are impacted by governmental regulations and the level of oil and natural gas production in the United States and non-OPEC+ countries, as well as the oil and gas industry’s view of future oil and gas prices, which generally determine the level of capital spending for the exploration, development and production of crude oil and natural gas reserves. These and other changes in the oil and natural gas industry have had, and are likely to continue to have for the foreseeable future, a significant adverse impact on the Company’s financial condition, results of operations and cash flows. Due to numerous uncertainties surrounding the resolutions by OPEC+ with respect to oil production discussions, we cannot predict when oil prices, inventory and demand will improve or stabilize.</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Recent events affecting the financial services industry could have an adverse impact on our business and financial condition.</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The closures of Silicon Valley Bank, Signature Bank and Silvergate Capital Corporation, as well as acquisitions of Credit Suisse and First Republic Bank at regulators' behest, in the first half of 2023 have created bank-specific and broader financial institution liquidity risks and concerns. While we did not have any material deposits at any of these institutions, uncertainty remains over liquidity concerns in the financial services industry and potential impacts on the broader global economy, and our business, our customers and suppliers, and/or industry as a whole may be adversely impacted in ways that we cannot predict at this time. </span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">If other banks and financial institutions enter receivership or become insolvent in the future in response to financial conditions affecting the banking system and financial markets, our ability to access our existing cash and cash equivalents may be threatened. In addition, if any of our customers, suppliers or other parties with whom we conduct business are unable to access funds, such parties' ability to pay or perform their obligations to us or to enter into new commercial arrangements </span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">47</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">requiring additional payments to us or additional funding could be adversely affected. Moreover, sufficient external financing may not be available to us on a timely basis, on commercially reasonable terms to us, or at all. Any of these events could adversely affect our business and financial condition.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Risks Related to Taxation</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">All statutory references in this section are to the Internal Revenue Code of 1986, as amended, or the "Code."</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Changes in tax rates, laws or regulations, including U.S. government tax reform, could have a negative impact on the results of future operations.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company and its subsidiaries are subject to taxation in the U.S. and foreign jurisdictions. Changes in various tax laws can and do occur. For example, on December 22, 2017, the U.S. Tax Cuts and Jobs Act (the "TCJA") was enacted. The TCJA made substantial changes to the Internal Revenue Code, some of which could have an adverse effect on our business. Among other things, the TCJA (i) reduces the U.S. corporate income tax rate from 35% to 21% beginning in 2018, (ii) limits annual deductions for interest net expense to no more than 30% of our "adjusted taxable income," plus 100% of our business interest income for the year and (iii) permits a taxpayer to offset only 80% (rather than 100%) of its taxable income with any U.S. NOLs generated for taxable years beginning after 2017. The U.S. Department of the Treasury has broad authority to issue regulations and interpretative guidance that may significantly impact how we will apply the law and impact our results of operations in the period issued. Although Treasury Regulations and other guidance have been issued to provide clarification, the interpretation of certain aspects of the TCJA remains unclear. It is expected, however, that additional Treasury Regulations and other guidance will be issued to provide more clarification on certain provisions, although the timing of such guidance is, in many cases, not yet known. In addition, on August 16, 2022, the U.S. enacted the IRA, which among other provisions, imposes a 15% minimum tax on the adjusted financial statement income of certain large corporations and a 1% excise tax on corporate stock repurchases by U.S. publicly traded corporations and certain U.S. subsidiaries of non-U.S. publicly traded corporations, as well as significant enhancements of U.S. tax incentives relating to climate and energy investments. Although no material impact is currently expected, the full effect of the TCJA and the Inflation Reduction Act on operations of the Company and its subsidiaries, is uncertain, and the IRA may impact the Company’s financial results beginning in fiscal 2023. Under various provisions of the Code and relevant case law, the IRS has also become increasingly aggressive in deploying "soft doctrines" to challenge transactions as prioritizing form over economic substance and being motivated by tax considerations. The application of these doctrines is often uncertain and could produce adverse tax results with respect to transactions in which we engage. </span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Additionally, longstanding international tax norms that determine each country's jurisdiction to tax cross-border international trade are subject to potential evolution. In connection with the Base Erosion and Profit Shifting Integrated Framework provided by Organization for Economic Cooperation and Development (the "OECD"), the OECD recently reached agreement to align countries on a minimum corporate tax rate and an expansion of the taxing rights of market countries, and therefore, determination of multi-jurisdictional taxation rights and the rate of tax applicable to certain types of income may be subject to potential change. There can be no assurance that future changes to the U.S. federal, state and local and foreign tax laws will not be proposed or enacted that could materially or adversely impact our business or financial results. If and when any or all of these changes are put into effect, they could result in tax increases where we do business both in and outside of the United States, and could have a material adverse effect on the results of our operations.</span></div><div><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_157"></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Item 2. Unregistered Sales of Equity Securities and Use of Proceeds</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(a) Not applicable</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(b) Not applicable</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(c) Issuer Purchases of Equity Securities</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Board of SPH GP, has approved the repurchase of up to an aggregate of 8,770,240 of the Company's common units ("Repurchase Program"), which is inclusive of 1,000,000 common units approved in May 2023. The Repurchase Program was announced on December 7, 2016 and supersedes and cancels, to the extent any amounts remain available, all previously approved repurchase programs, as discussed in further detail in Note 11 - "Capital and Accumulated Other Comprehensive Loss." Any purchases made under the Repurchase Program will be made from time to time on the open market at prevailing market prices or in negotiated transactions off the market, in compliance with applicable laws and regulations. In connection with the Repurchase Program, the Company may enter into a stock purchase plan. The Repurchase Program has no termination date. In the three months ended September 30, 2023, the Company repurchased 111,118 common units for $4,891. Since </span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">48</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">inception of the Repurchase Program the Company had purchased 7,800,608 common units for an aggregate price of approximately $164,086. As of September 30, 2023, there were approximately 969,632 common units that may yet be purchased under the Repurchase Program.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The following table provides information about our repurchases of common units during the three months ended September 30, 2023. During that period, we did not act in concert with any affiliate or any other person to acquire any of our common stock and, accordingly, we do not believe that purchases by any such affiliate or other person (if any) are reportable in the following table.</span></div><div><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:33.972%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:14.407%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:14.407%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:14.407%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:14.411%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Period</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total Number of Units Purchased </span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Average Price Paid per Unit</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total Number of Units Purchased as Part of Publicly Announced Plans or Programs</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Approximate Number of Units that May Yet Be Purchased Under the Plans or Programs</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">July 1, 2023 through July 31, 2023</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">53,600 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">44.02 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">53,600 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,027,150 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">August 1, 2023 through August 31, 2023</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,027,150 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">September 1, 2023 through September 30, 2023</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">57,518 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">44.02 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">57,518 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">969,632 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">111,118 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">111,118 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr></table></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">49</span></div></div></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div id="ie2772120abf54c1b9fe89779411a2018_160"></div><div style="-sec-extract:summary;text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Item 6. Exhibits</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:98.985%"><tr><td style="width:1.0%"></td><td style="width:14.566%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.532%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:82.502%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Exhibit No.</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Description</span></td></tr><tr style="height:3pt"><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">10.1</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:6.5pt;font-weight:400;line-height:100%;position:relative;top:-3.5pt;vertical-align:baseline">*</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div style="text-align:justify"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="-sec-extract:exhibit;color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="https://www.sec.gov/Archives/edgar/data/1452857/000121390023064109/ea182897ex10-1_steelpartner.htm">Offer Letter Between Steel Services Ltd. and Ryan O’Herrin (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed with the SEC on August 7, 2023).</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">31.1</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:6.5pt;font-weight:400;line-height:100%;position:relative;top:-3.5pt;vertical-align:baseline">+</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div style="text-align:justify"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="-sec-extract:exhibit;color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="ex311splp0930202310q.htm">Certification of Principal Executive Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002 and Rule 13a-14(a) of the Securities Exchange Act of 1934.</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">31.2</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:6.5pt;font-weight:400;line-height:100%;position:relative;top:-3.5pt;vertical-align:baseline">+</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div style="text-align:justify"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="-sec-extract:exhibit;color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="ex312splp0930202310q.htm">Certification of Principal Financial Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002 and Rule 13a-14(a) of the Securities Exchange Act of 1934.</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">32.1</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div style="text-align:justify"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="-sec-extract:exhibit;color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="ex321splp0930202310q.htm">Certification of Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350) and Rule 13a-14(b) of the Securities Exchange Act of 1934 (furnished herewith).</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">32.2</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div style="text-align:justify"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="-sec-extract:exhibit;color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="ex322splp0930202310q.htm">Certification of Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350) and Rule 13a-14(b) of the Securities Exchange Act of 1934 (furnished herewith).</a></span></div></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">101.INS</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:6.5pt;font-weight:400;line-height:100%;position:relative;top:-3.5pt;vertical-align:baseline">+</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Inline XBRL Instance Document.</span></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">101.SCH</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:6.5pt;font-weight:400;line-height:100%;position:relative;top:-3.5pt;vertical-align:baseline">+</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Inline XBRL Taxonomy Extension Schema.</span></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">101.CAL</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:6.5pt;font-weight:400;line-height:100%;position:relative;top:-3.5pt;vertical-align:baseline">+</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Inline XBRL Taxonomy Extension Calculation Linkbase.</span></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">101.DEF</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:6.5pt;font-weight:400;line-height:100%;position:relative;top:-3.5pt;vertical-align:baseline">+</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Inline XBRL Taxonomy Extension Definition Linkbase.</span></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">101.LAB</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:6.5pt;font-weight:400;line-height:100%;position:relative;top:-3.5pt;vertical-align:baseline">+</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Inline XBRL Taxonomy Extension Label Linkbase.</span></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">101.PRE</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:6.5pt;font-weight:400;line-height:100%;position:relative;top:-3.5pt;vertical-align:baseline">+</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Inline XBRL Taxonomy Extension Presentation Linkbase.</span></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">104</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:6.5pt;font-weight:400;line-height:100%;position:relative;top:-3.5pt;vertical-align:baseline">+</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:middle"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Cover Page Interactive Data File (formatted as Inline XBRL and included in Exhibit 101).</span></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="margin-bottom:3pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:6.5pt;font-weight:400;line-height:120%;position:relative;top:-3.5pt;vertical-align:baseline">* </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Management contract or compensatory plan or arrangement.</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:6.5pt;font-weight:400;line-height:112%;position:relative;top:-3.5pt;vertical-align:baseline">+ </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Filed herewith.</span></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="-sec-extract:summary;text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">50</span></div></div></div><div id="ie2772120abf54c1b9fe89779411a2018_163"></div><hr style="page-break-after:always"/><div style="min-height:45pt;width:100%"><div><span><br/></span></div></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">SIGNATURES</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.853%"><tr><td style="width:1.0%"></td><td style="width:5.342%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:53.951%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:2.999%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:33.308%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Dated:</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">November 9, 2023</span></td><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">STEEL PARTNERS HOLDINGS L.P.</span></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">By:</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Steel Partners Holdings GP Inc.,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Its General Partner</span></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:15pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">By:</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">/s/ Ryan O'Herrin</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Ryan O'Herrin</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Chief Financial Officer and Authorized Signatory</span></div></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">(Principal Financial Officer)</span></div></td></tr></table></div><div style="height:45pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">51</span></div></div></div></body></html> </XBRL> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>EX-31.1 <SEQUENCE>2 <FILENAME>ex311splp0930202310q.htm <DESCRIPTION>EX-31.1 <TEXT> <html><head> <!-- Document created using Wdesk --> <!-- Copyright 2023 Workiva --> <title>Document</title></head><body><div id="i6040ab03bca04095881ded57ca587438_1"></div><div style="min-height:42.75pt;width:100%"><div><font><br></font></div></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">EXHIBIT 31.1</font></div><div style="margin-top:13pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">PRINCIPAL EXECUTIVE OFFICER CERTIFICATION</font></div><div style="margin-top:13pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">I, Warren G. Lichtenstein, certify that:</font></div><div style="margin-top:13pt;padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:10.5pt">I have reviewed this Quarterly Report on Form 10-Q for the quarter ended September 30, 2023 of Steel Partners Holdings L.P.;</font></div><div style="margin-top:13pt;padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:10.5pt">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</font></div><div style="margin-top:13pt;padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:10.5pt">Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the Registrant as of, and for, the periods presented in this report;</font></div><div style="margin-top:13pt;padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">4.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:10.5pt">The Registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Registrant and have:</font></div><div style="margin-top:13pt;padding-left:72pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">a)</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:10.24pt">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</font></div><div style="margin-top:13pt;padding-left:72pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">b)</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</font></div><div style="margin-top:13pt;padding-left:72pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">c)</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:10.24pt">Evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</font></div><div style="margin-top:13pt;padding-left:72pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">d)</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Disclosed in this report any change in the Registrant’s internal control over financial reporting that occurred during the Registrant’s most recent fiscal quarter (the Registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the Registrant’s internal control over financial reporting; and</font></div><div style="margin-top:13pt;padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">5.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:10.5pt">The Registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Registrant’s auditors and the audit committee of the Registrant’s board of directors (or persons performing the equivalent functions):</font></div><div style="margin-top:13pt;padding-left:72pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">a)</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:10.24pt">All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant’s ability to record, process, summarize and report financial information; and</font></div><div style="margin-top:13pt;padding-left:72pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">b)</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant’s internal control over financial reporting.</font></div><div style="margin-top:5pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.707%"><tr><td style="width:1.0%"></td><td style="width:43.914%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.533%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:20.600%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.533%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:30.720%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Date:</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">November 9, 2023</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">/s/ Warren G. Lichtenstein</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Warren G. Lichtenstein<br>Executive Chairman<br>of Steel Partners Holdings GP Inc.</font></td></tr></table></div><div style="height:42.75pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><font><br></font></div></div></div></body></html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>EX-31.2 <SEQUENCE>3 <FILENAME>ex312splp0930202310q.htm <DESCRIPTION>EX-31.2 <TEXT> <html><head> <!-- Document created using Wdesk --> <!-- Copyright 2023 Workiva --> <title>Document</title></head><body><div id="iba6f32e3c0e04b459ce56bae492bb725_1"></div><div style="min-height:42.75pt;width:100%"><div><font><br></font></div></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">EXHIBIT 31.2</font></div><div style="margin-top:13pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">PRINCIPAL FINANCIAL OFFICER CERTIFICATION</font></div><div style="margin-top:13pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">I, Ryan O'Herrin, certify that:</font></div><div style="margin-top:13pt;padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:10.5pt">I have reviewed this Quarterly Report on Form 10-Q for the quarter ended September 30, 2023 of Steel Partners Holdings L.P.;</font></div><div style="margin-top:13pt;padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:10.5pt">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</font></div><div style="margin-top:13pt;padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:10.5pt">Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the Registrant as of, and for, the periods presented in this report;</font></div><div style="margin-top:13pt;padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">4.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:10.5pt">The Registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Registrant and have:</font></div><div style="margin-top:13pt;padding-left:72pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">a)</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:10.24pt">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</font></div><div style="margin-top:13pt;padding-left:72pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">b)</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</font></div><div style="margin-top:13pt;padding-left:72pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">c)</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:10.24pt">Evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</font></div><div style="margin-top:13pt;padding-left:72pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">d)</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Disclosed in this report any change in the Registrant’s internal control over financial reporting that occurred during the Registrant’s most recent fiscal quarter (the Registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the Registrant’s internal control over financial reporting; and</font></div><div style="margin-top:13pt;padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">5.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:10.5pt">The Registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Registrant’s auditors and the audit committee of the Registrant’s board of directors (or persons performing the equivalent functions):</font></div><div style="margin-top:13pt;padding-left:72pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">a)</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:10.24pt">All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant’s ability to record, process, summarize and report financial information; and</font></div><div style="margin-top:13pt;padding-left:72pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">b)</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:9.67pt">Any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant’s internal control over financial reporting.</font></div><div style="margin-top:5pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.707%"><tr><td style="width:1.0%"></td><td style="width:43.914%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.533%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:20.600%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.533%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:30.720%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Date:</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">November 9, 2023</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">/s/ Ryan O'Herrin</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Ryan O'Herrin<br>Chief Financial Officer<br>of Steel Partners Holdings GP Inc.</font></td></tr></table></div><div style="height:42.75pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><font><br></font></div></div></div></body></html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>EX-32.1 <SEQUENCE>4 <FILENAME>ex321splp0930202310q.htm <DESCRIPTION>EX-32.1 <TEXT> <html><head> <!-- Document created using Wdesk --> <!-- Copyright 2023 Workiva --> <title>Document</title></head><body><div id="ibaa88d908bc44ade9e8135181b1207bd_1"></div><div style="min-height:42.75pt;width:100%"><div><font><br></font></div></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">EXHIBIT 32.1</font></div><div><font><br></font></div><div><font><br></font></div><div style="margin-top:13pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Certification of the Principal Executive Officer</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Pursuant to 18 U.S.C. Section 1350,</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</font></div><div style="margin-top:13pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In connection with the Quarterly Report of Steel Partners Holdings L.P. (the “Partnership”) on Form 10-Q for the quarter ended September 30, 2023 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Warren G. Lichtenstein, Executive Chairman of Steel Partners Holdings GP Inc., the general partner of the Partnership, certify, pursuant to 18 U.S.C. Section § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:</font></div><div style="text-align:justify;text-indent:22.5pt"><font><br></font></div><div style="padding-left:36pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(1)</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:24.34pt">The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and</font></div><div style="padding-left:36pt;text-align:justify"><font><br></font></div><div style="padding-left:36pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(2)</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:24.34pt">The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Partnership.</font></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.853%"><tr><td style="width:1.0%"></td><td style="width:40.627%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.824%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:20.715%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.824%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:33.310%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Date:</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">November 9, 2023</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">/s/ Warren G. Lichtenstein</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Warren G. Lichtenstein<br>Executive Chairman<br>of Steel Partners Holdings GP Inc.</font></td></tr></table></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">* The foregoing certification is being furnished solely pursuant to 18 U.S.C. Section 1350 and is not being filed as part of the Report or as a separate disclosure document.</font></div><div><font><br></font></div><div style="height:42.75pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><font><br></font></div></div></div></body></html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>EX-32.2 <SEQUENCE>5 <FILENAME>ex322splp0930202310q.htm <DESCRIPTION>EX-32.2 <TEXT> <html><head> <!-- Document created using Wdesk --> <!-- Copyright 2023 Workiva --> <title>Document</title></head><body><div id="i8e9f0ba071654b6abc2169dfa2f5db36_1"></div><div style="min-height:42.75pt;width:100%"><div><font><br></font></div></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">EXHIBIT 32.2</font></div><div><font><br></font></div><div><font><br></font></div><div style="margin-top:13pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Certification of the Principal Financial Officer</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Pursuant to 18 U.S.C. Section 1350,</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</font></div><div style="margin-top:13pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In connection with the Quarterly Report of Steel Partners Holdings L.P. (the “Partnership”) on Form 10-Q for the quarter ended September 30, 2023 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Ryan O'Herrin, Chief Financial Officer of Steel Partners Holdings GP Inc., the general partner of the Partnership, certify, pursuant to 18 U.S.C. Section § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:</font></div><div style="text-align:justify;text-indent:36pt"><font><br></font></div><div style="padding-left:36pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(1)</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:24.34pt">The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and</font></div><div style="padding-left:36pt;text-align:justify"><font><br></font></div><div style="padding-left:36pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(2)</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:24.34pt">The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Partnership.</font></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.853%"><tr><td style="width:1.0%"></td><td style="width:40.627%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.824%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:20.715%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.824%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:33.310%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Date:</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">November 9, 2023</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">/s/ Ryan O'Herrin</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Ryan O'Herrin<br>Chief Financial Officer<br>of Steel Partners Holdings GP Inc.</font></td></tr></table></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">* The foregoing certification is being furnished solely pursuant to 18 U.S.C. Section 1350 and is not being filed as part of the Report or as a separate disclosure document.</font></div><div><font><br></font></div><div style="height:42.75pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><font><br></font></div></div></div></body></html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>EX-101.SCH <SEQUENCE>6 <FILENAME>splp-20230930.xsd <DESCRIPTION>XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT <TEXT> <XBRL> <?xml version="1.0" encoding="UTF-8"?> <!--XBRL Document Created with the Workiva Platform--> <!--Copyright 2023 Workiva--> <!--r:91f8410e-2ab6-4ce0-b470-957948cf45c4,g:5e06a50b-25b7-497a-b74f-acd88b2f8c8b--> <xs:schema xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:splp="http://www.steelpartners.com/20230930" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:dtr-types1="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2022-03-31" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:srt-types="http://fasb.org/srt-types/2023" attributeFormDefault="unqualified" elementFormDefault="qualified" targetNamespace="http://www.steelpartners.com/20230930"> <xs:import namespace="http://fasb.org/srt-types/2023" schemaLocation="https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd"/> <xs:import namespace="http://fasb.org/srt/2023" schemaLocation="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd"/> <xs:import namespace="http://fasb.org/us-gaap/2023" schemaLocation="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd"/> <xs:import namespace="http://www.w3.org/1999/xlink" schemaLocation="http://www.xbrl.org/2003/xlink-2003-12-31.xsd"/> <xs:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/> <xs:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/> <xs:import namespace="http://www.xbrl.org/dtr/type/2020-01-21" schemaLocation="https://www.xbrl.org/dtr/type/2020-01-21/types.xsd"/> <xs:import namespace="http://www.xbrl.org/dtr/type/2022-03-31" schemaLocation="https://www.xbrl.org/dtr/type/2022-03-31/types.xsd"/> <xs:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/> <xs:import namespace="http://xbrl.sec.gov/country/2023" schemaLocation="https://xbrl.sec.gov/country/2023/country-2023.xsd"/> <xs:import namespace="http://xbrl.sec.gov/currency/2023" schemaLocation="https://xbrl.sec.gov/currency/2023/currency-2023.xsd"/> <xs:import namespace="http://xbrl.sec.gov/dei/2023" schemaLocation="https://xbrl.sec.gov/dei/2023/dei-2023.xsd"/> <xs:annotation> <xs:appinfo> <link:linkbaseRef xmlns:xlink="http://www.w3.org/1999/xlink" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="splp-20230930_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:type="simple"/> <link:linkbaseRef xmlns:xlink="http://www.w3.org/1999/xlink" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="splp-20230930_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:type="simple"/> <link:linkbaseRef xmlns:xlink="http://www.w3.org/1999/xlink" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="splp-20230930_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:type="simple"/> <link:linkbaseRef xmlns:xlink="http://www.w3.org/1999/xlink" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="splp-20230930_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:type="simple"/> <link:roleType id="Cover" roleURI="http://www.steelpartners.com/role/Cover"> <link:definition>0000001 - Document - Cover</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="ConsolidatedBalanceSheetsUnaudited" roleURI="http://www.steelpartners.com/role/ConsolidatedBalanceSheetsUnaudited"> <link:definition>0000002 - Statement - Consolidated Balance Sheets (Unaudited)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="ConsolidatedBalanceSheetsUnauditedParenthetical" roleURI="http://www.steelpartners.com/role/ConsolidatedBalanceSheetsUnauditedParenthetical"> <link:definition>0000003 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="ConsolidatedStatementsofOperationsUnaudited" roleURI="http://www.steelpartners.com/role/ConsolidatedStatementsofOperationsUnaudited"> <link:definition>0000004 - Statement - Consolidated Statements of Operations (Unaudited)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="ConsolidatedStatementsofComprehensiveIncomeUnaudited" roleURI="http://www.steelpartners.com/role/ConsolidatedStatementsofComprehensiveIncomeUnaudited"> <link:definition>0000005 - Statement - Consolidated Statements of Comprehensive Income (Unaudited)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="ConsolidatedStatementofChangesinCapitalUnaudited" roleURI="http://www.steelpartners.com/role/ConsolidatedStatementofChangesinCapitalUnaudited"> <link:definition>0000006 - Statement - Consolidated Statement of Changes in Capital (Unaudited)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="ConsolidatedStatementsofCashFlowsUnaudited" roleURI="http://www.steelpartners.com/role/ConsolidatedStatementsofCashFlowsUnaudited"> <link:definition>0000007 - Statement - Consolidated Statements of Cash Flows (Unaudited)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="NatureoftheBusinessandBasisofPresentation" roleURI="http://www.steelpartners.com/role/NatureoftheBusinessandBasisofPresentation"> <link:definition>0000008 - Disclosure - Nature of the Business and Basis of Presentation</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="Revenues" roleURI="http://www.steelpartners.com/role/Revenues"> <link:definition>0000009 - Disclosure - Revenues</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="AcquisitionsandDivestitures" roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestitures"> <link:definition>0000010 - Disclosure - Acquisitions and Divestitures</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="LoansReceivableIncludingLoansHeldForSale" roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSale"> <link:definition>0000011 - Disclosure - Loans Receivable, Including Loans Held For Sale</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="InventoriesNet" roleURI="http://www.steelpartners.com/role/InventoriesNet"> <link:definition>0000012 - Disclosure - Inventories, Net</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="GoodwillandOtherIntangibleAssetsNet" roleURI="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNet"> <link:definition>0000013 - Disclosure - Goodwill and Other Intangible Assets, Net</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="Investments" roleURI="http://www.steelpartners.com/role/Investments"> <link:definition>0000014 - Disclosure - Investments</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="Debt" roleURI="http://www.steelpartners.com/role/Debt"> <link:definition>0000015 - Disclosure - Debt</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="FinancialInstruments" roleURI="http://www.steelpartners.com/role/FinancialInstruments"> <link:definition>0000016 - Disclosure - Financial Instruments</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="PensionandOtherPostRetirementBenefits" roleURI="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefits"> <link:definition>0000017 - Disclosure - Pension and Other Post-Retirement Benefits</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="CapitalandAccumulatedOtherComprehensiveLoss" roleURI="http://www.steelpartners.com/role/CapitalandAccumulatedOtherComprehensiveLoss"> <link:definition>0000018 - Disclosure - Capital and Accumulated Other Comprehensive Loss</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="IncomeTaxes" roleURI="http://www.steelpartners.com/role/IncomeTaxes"> <link:definition>0000019 - Disclosure - Income Taxes</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="NetIncomePerCommonUnit" roleURI="http://www.steelpartners.com/role/NetIncomePerCommonUnit"> <link:definition>0000020 - Disclosure - Net Income Per Common Unit</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="FairValueMeasurements" roleURI="http://www.steelpartners.com/role/FairValueMeasurements"> <link:definition>0000021 - Disclosure - Fair Value Measurements</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="CommitmentsandContingencies" roleURI="http://www.steelpartners.com/role/CommitmentsandContingencies"> <link:definition>0000022 - Disclosure - Commitments and Contingencies</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="RelatedPartyTransactions" roleURI="http://www.steelpartners.com/role/RelatedPartyTransactions"> <link:definition>0000023 - Disclosure - Related Party Transactions</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="SegmentInformation" roleURI="http://www.steelpartners.com/role/SegmentInformation"> <link:definition>0000024 - Disclosure - Segment Information</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="RegulatoryMatters" roleURI="http://www.steelpartners.com/role/RegulatoryMatters"> <link:definition>0000025 - Disclosure - Regulatory Matters</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="SupplementalCashFlowInformation" roleURI="http://www.steelpartners.com/role/SupplementalCashFlowInformation"> <link:definition>0000026 - Disclosure - Supplemental Cash Flow Information</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="NatureoftheBusinessandBasisofPresentationPolicies" roleURI="http://www.steelpartners.com/role/NatureoftheBusinessandBasisofPresentationPolicies"> <link:definition>9954471 - Disclosure - Nature of the Business and Basis of Presentation (Policies)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="RevenuesTables" roleURI="http://www.steelpartners.com/role/RevenuesTables"> <link:definition>9954472 - Disclosure - Revenues (Tables)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="AcquisitionsandDivestituresTables" roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresTables"> <link:definition>9954473 - Disclosure - Acquisitions and Divestitures (Tables)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="LoansReceivableIncludingLoansHeldForSaleTables" roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleTables"> <link:definition>9954474 - Disclosure - Loans Receivable, Including Loans Held For Sale (Tables)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="InventoriesNetTables" roleURI="http://www.steelpartners.com/role/InventoriesNetTables"> <link:definition>9954475 - Disclosure - Inventories, Net (Tables)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="GoodwillandOtherIntangibleAssetsNetTables" roleURI="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetTables"> <link:definition>9954476 - Disclosure - Goodwill and Other Intangible Assets, Net (Tables)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="InvestmentsTables" roleURI="http://www.steelpartners.com/role/InvestmentsTables"> <link:definition>9954477 - Disclosure - Investments (Tables)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="DebtTables" roleURI="http://www.steelpartners.com/role/DebtTables"> <link:definition>9954478 - Disclosure - Debt (Tables)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="FinancialInstrumentsTables" roleURI="http://www.steelpartners.com/role/FinancialInstrumentsTables"> <link:definition>9954479 - Disclosure - Financial Instruments (Tables)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="PensionandOtherPostRetirementBenefitsTables" roleURI="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefitsTables"> <link:definition>9954480 - Disclosure - Pension and Other Post-Retirement Benefits (Tables)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="CapitalandAccumulatedOtherComprehensiveLossTables" roleURI="http://www.steelpartners.com/role/CapitalandAccumulatedOtherComprehensiveLossTables"> <link:definition>9954481 - Disclosure - Capital and Accumulated Other Comprehensive Loss (Tables)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="NetIncomePerCommonUnitTables" roleURI="http://www.steelpartners.com/role/NetIncomePerCommonUnitTables"> <link:definition>9954482 - Disclosure - Net Income Per Common Unit (Tables)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="FairValueMeasurementsTables" roleURI="http://www.steelpartners.com/role/FairValueMeasurementsTables"> <link:definition>9954483 - Disclosure - Fair Value Measurements (Tables)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="RelatedPartyTransactionsTables" roleURI="http://www.steelpartners.com/role/RelatedPartyTransactionsTables"> <link:definition>9954484 - Disclosure - Related Party Transactions (Tables)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="SegmentInformationTables" roleURI="http://www.steelpartners.com/role/SegmentInformationTables"> <link:definition>9954485 - Disclosure - Segment Information (Tables)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="RegulatoryMattersTables" roleURI="http://www.steelpartners.com/role/RegulatoryMattersTables"> <link:definition>9954486 - Disclosure - Regulatory Matters (Tables)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="SupplementalCashFlowInformationTables" roleURI="http://www.steelpartners.com/role/SupplementalCashFlowInformationTables"> <link:definition>9954487 - Disclosure - Supplemental Cash Flow Information (Tables)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="NatureoftheBusinessandBasisofPresentationDetails" roleURI="http://www.steelpartners.com/role/NatureoftheBusinessandBasisofPresentationDetails"> <link:definition>9954488 - Disclosure - Nature of the Business and Basis of Presentation (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="RevenuesDisaggregationofRevenueDetails" roleURI="http://www.steelpartners.com/role/RevenuesDisaggregationofRevenueDetails"> <link:definition>9954489 - Disclosure - Revenues - Disaggregation of Revenue (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="RevenuesNarrativeDetails" roleURI="http://www.steelpartners.com/role/RevenuesNarrativeDetails"> <link:definition>9954490 - Disclosure - Revenues - Narrative (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="RevenuesDeferredRevenueDetails" roleURI="http://www.steelpartners.com/role/RevenuesDeferredRevenueDetails"> <link:definition>9954491 - Disclosure - Revenues - Deferred Revenue (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="AcquisitionsandDivestituresNarrativeDetails" roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresNarrativeDetails"> <link:definition>9954492 - Disclosure - Acquisitions and Divestitures - Narrative (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="AcquisitionsandDivestituresPurchaseConsiderationDetails" roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresPurchaseConsiderationDetails"> <link:definition>9954493 - Disclosure - Acquisitions and Divestitures - Purchase Consideration (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="AcquisitionsandDivestituresAssetsandLiabilitiesAcquiredDetails" roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresAssetsandLiabilitiesAcquiredDetails"> <link:definition>9954494 - Disclosure - Acquisitions and Divestitures - Assets and Liabilities Acquired (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="AcquisitionsandDivestituresIntangibleAssetsDetails" roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresIntangibleAssetsDetails"> <link:definition>9954495 - Disclosure - Acquisitions and Divestitures - Intangible Assets (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="AcquisitionsandDivestituresProFormaInformationDetails" roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresProFormaInformationDetails"> <link:definition>9954496 - Disclosure - Acquisitions and Divestitures - Pro Forma Information (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="LoansReceivableIncludingLoansHeldForSaleLoansReceivableDetails" roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleLoansReceivableDetails"> <link:definition>9954497 - Disclosure - Loans Receivable, Including Loans Held For Sale - Loans Receivable (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="LoansReceivableIncludingLoansHeldForSaleNarrativeDetails" roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleNarrativeDetails"> <link:definition>9954498 - Disclosure - Loans Receivable, Including Loans Held For Sale - Narrative (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="LoansReceivableIncludingLoansHeldForSaleChangesinAllowanceforLoanandLeaseLossesDetails" roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleChangesinAllowanceforLoanandLeaseLossesDetails"> <link:definition>9954499 - Disclosure - Loans Receivable, Including Loans Held For Sale - Changes in Allowance for Loan and Lease Losses (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="LoansReceivableIncludingLoansHeldForSaleAllowanceforLoanandLeaseLossesandOutstandingLoansDetails" roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleAllowanceforLoanandLeaseLossesandOutstandingLoansDetails"> <link:definition>9954500 - Disclosure - Loans Receivable, Including Loans Held For Sale - Allowance for Loan and Lease Losses and Outstanding Loans (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="LoansReceivableIncludingLoansHeldForSalePastDueLoansAccruingandNonaccruingDetails" roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSalePastDueLoansAccruingandNonaccruingDetails"> <link:definition>9954501 - Disclosure - Loans Receivable, Including Loans Held For Sale - Past Due Loans (Accruing and Nonaccruing) (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="LoansReceivableIncludingLoansHeldForSaleOutstandingLoansAccruingandNonaccruingDetails" roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleOutstandingLoansAccruingandNonaccruingDetails"> <link:definition>9954502 - Disclosure - Loans Receivable, Including Loans Held For Sale - Outstanding Loans (Accruing and Nonaccruing) (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="InventoriesNetSummaryofInventoriesDetails" roleURI="http://www.steelpartners.com/role/InventoriesNetSummaryofInventoriesDetails"> <link:definition>9954503 - Disclosure - Inventories, Net - Summary of Inventories (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="InventoriesNetNarrativeDetails" roleURI="http://www.steelpartners.com/role/InventoriesNetNarrativeDetails"> <link:definition>9954504 - Disclosure - Inventories, Net - Narrative (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="InventoriesNetSupplementalInventoryInformationDetails" roleURI="http://www.steelpartners.com/role/InventoriesNetSupplementalInventoryInformationDetails"> <link:definition>9954505 - Disclosure - Inventories, Net - Supplemental Inventory Information (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="GoodwillandOtherIntangibleAssetsNetGoodwillReconciliationDetails" roleURI="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetGoodwillReconciliationDetails"> <link:definition>9954506 - Disclosure - Goodwill and Other Intangible Assets, Net - Goodwill Reconciliation (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="GoodwillandOtherIntangibleAssetsNetOtherIntangibleAssetsDetails" roleURI="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetOtherIntangibleAssetsDetails"> <link:definition>9954507 - Disclosure - Goodwill and Other Intangible Assets, Net - Other Intangible Assets (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="GoodwillandOtherIntangibleAssetsNetNarrativeDetails" roleURI="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetNarrativeDetails"> <link:definition>9954508 - Disclosure - Goodwill and Other Intangible Assets, Net - Narrative (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="GoodwillandOtherIntangibleAssetsNetFutureAmortizationExpenseDetails" roleURI="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetFutureAmortizationExpenseDetails"> <link:definition>9954509 - Disclosure - Goodwill and Other Intangible Assets, Net - Future Amortization Expense (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="InvestmentsLongTermInvestmentsDetails" roleURI="http://www.steelpartners.com/role/InvestmentsLongTermInvestmentsDetails"> <link:definition>9954510 - Disclosure - Investments - Long-Term Investments (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="InvestmentsEquitySecuritiesDetails" roleURI="http://www.steelpartners.com/role/InvestmentsEquitySecuritiesDetails"> <link:definition>9954511 - Disclosure - Investments - Equity Securities (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="InvestmentsOtherInvestmentsRelatedPartyDetails" roleURI="http://www.steelpartners.com/role/InvestmentsOtherInvestmentsRelatedPartyDetails"> <link:definition>9954512 - Disclosure - Investments - Other Investments - Related Party (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="InvestmentsOtherInvestmentsRelatedPartyDetails_1" roleURI="http://www.steelpartners.com/role/InvestmentsOtherInvestmentsRelatedPartyDetails_1"> <link:definition>9954512 - Disclosure - Investments - Other Investments - Related Party (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="DebtLongtermandShorttermDebtDetails" roleURI="http://www.steelpartners.com/role/DebtLongtermandShorttermDebtDetails"> <link:definition>9954513 - Disclosure - Debt - Long-term and Short-term Debt (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="DebtMaturitiesDetails" roleURI="http://www.steelpartners.com/role/DebtMaturitiesDetails"> <link:definition>9954514 - Disclosure - Debt - Maturities (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="DebtNarrativeDetails" roleURI="http://www.steelpartners.com/role/DebtNarrativeDetails"> <link:definition>9954515 - Disclosure - Debt - Narrative (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="FinancialInstrumentsNarrativeDetails" roleURI="http://www.steelpartners.com/role/FinancialInstrumentsNarrativeDetails"> <link:definition>9954516 - Disclosure - Financial Instruments - Narrative (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="FinancialInstrumentsCommodityContractsDetails" roleURI="http://www.steelpartners.com/role/FinancialInstrumentsCommodityContractsDetails"> <link:definition>9954517 - Disclosure - Financial Instruments - Commodity Contracts (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="FinancialInstrumentsBalanceSheetLocationDetails" roleURI="http://www.steelpartners.com/role/FinancialInstrumentsBalanceSheetLocationDetails"> <link:definition>9954518 - Disclosure - Financial Instruments - Balance Sheet Location (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="FinancialInstrumentsIncomeStatementLocationDetails" roleURI="http://www.steelpartners.com/role/FinancialInstrumentsIncomeStatementLocationDetails"> <link:definition>9954519 - Disclosure - Financial Instruments - Income Statement Location (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="PensionandOtherPostRetirementBenefitsComponentsofPensionExpenseandOtherPostretirementBenefitExpenseDetails" roleURI="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefitsComponentsofPensionExpenseandOtherPostretirementBenefitExpenseDetails"> <link:definition>9954520 - Disclosure - Pension and Other Post-Retirement Benefits - Components of Pension Expense and Other Postretirement Benefit Expense (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="PensionandOtherPostRetirementBenefitsNarrativeDetails" roleURI="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefitsNarrativeDetails"> <link:definition>9954521 - Disclosure - Pension and Other Post-Retirement Benefits - Narrative (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="CapitalandAccumulatedOtherComprehensiveLossNarrativeDetails" roleURI="http://www.steelpartners.com/role/CapitalandAccumulatedOtherComprehensiveLossNarrativeDetails"> <link:definition>9954522 - Disclosure - Capital and Accumulated Other Comprehensive Loss - Narrative (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="CapitalandAccumulatedOtherComprehensiveLossAccumulatedOtherComprehensiveIncomeDetails" roleURI="http://www.steelpartners.com/role/CapitalandAccumulatedOtherComprehensiveLossAccumulatedOtherComprehensiveIncomeDetails"> <link:definition>9954523 - Disclosure - Capital and Accumulated Other Comprehensive Loss - Accumulated Other Comprehensive Income (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="IncomeTaxesDetails" roleURI="http://www.steelpartners.com/role/IncomeTaxesDetails"> <link:definition>9954524 - Disclosure - Income Taxes (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="NetIncomePerCommonUnitDetails" roleURI="http://www.steelpartners.com/role/NetIncomePerCommonUnitDetails"> <link:definition>9954525 - Disclosure - Net Income Per Common Unit (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="FairValueMeasurementsHierarchyTableDetails" roleURI="http://www.steelpartners.com/role/FairValueMeasurementsHierarchyTableDetails"> <link:definition>9954526 - Disclosure - Fair Value Measurements - Hierarchy Table (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="FairValueMeasurementsUnobservableInputsReconciliationAssetsDetails" roleURI="http://www.steelpartners.com/role/FairValueMeasurementsUnobservableInputsReconciliationAssetsDetails"> <link:definition>9954527 - Disclosure - Fair Value Measurements - Unobservable Inputs Reconciliation - Assets (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="FairValueMeasurementsNarrativeDetails" roleURI="http://www.steelpartners.com/role/FairValueMeasurementsNarrativeDetails"> <link:definition>9954528 - Disclosure - Fair Value Measurements - Narrative (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="CommitmentsandContingenciesNarrativeDetails" roleURI="http://www.steelpartners.com/role/CommitmentsandContingenciesNarrativeDetails"> <link:definition>9954529 - Disclosure - Commitments and Contingencies - Narrative (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="RelatedPartyTransactionsScheduleofRelatedPartiesDetails" roleURI="http://www.steelpartners.com/role/RelatedPartyTransactionsScheduleofRelatedPartiesDetails"> <link:definition>9954530 - Disclosure - Related Party Transactions - Schedule of Related Parties (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="RelatedPartyTransactionsManagementAgreementDetails" roleURI="http://www.steelpartners.com/role/RelatedPartyTransactionsManagementAgreementDetails"> <link:definition>9954531 - Disclosure - Related Party Transactions - Management Agreement (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="RelatedPartyTransactionsCorporateServicesDetails" roleURI="http://www.steelpartners.com/role/RelatedPartyTransactionsCorporateServicesDetails"> <link:definition>9954532 - Disclosure - Related Party Transactions - Corporate Services (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="RelatedPartyTransactionsOtherDetails" roleURI="http://www.steelpartners.com/role/RelatedPartyTransactionsOtherDetails"> <link:definition>9954533 - Disclosure - Related Party Transactions - Other (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="SegmentInformationSegmentDescriptionDetails" roleURI="http://www.steelpartners.com/role/SegmentInformationSegmentDescriptionDetails"> <link:definition>9954534 - Disclosure - Segment Information - Segment Description (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="SegmentInformationScheduleofSegmentInformationDetails" roleURI="http://www.steelpartners.com/role/SegmentInformationScheduleofSegmentInformationDetails"> <link:definition>9954535 - Disclosure - Segment Information - Schedule of Segment Information (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="RegulatoryMattersDetails" roleURI="http://www.steelpartners.com/role/RegulatoryMattersDetails"> <link:definition>9954536 - Disclosure - Regulatory Matters (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> <link:roleType id="SupplementalCashFlowInformationDetails" roleURI="http://www.steelpartners.com/role/SupplementalCashFlowInformationDetails"> <link:definition>9954537 - Disclosure - Supplemental Cash Flow Information (Details)</link:definition> <link:usedOn>link:presentationLink</link:usedOn> <link:usedOn>link:calculationLink</link:usedOn> <link:usedOn>link:definitionLink</link:usedOn> </link:roleType> </xs:appinfo> </xs:annotation> <xs:element id="splp_SilverOuncesandCopperPoundsMember" abstract="true" name="SilverOuncesandCopperPoundsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_OtherDomesticDebtMember" abstract="true" name="OtherDomesticDebtMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_FormerOwnerOperatorMember" abstract="true" name="FormerOwnerOperatorMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage" abstract="false" name="ExchangeAgreementOutstandingEquityInterestsHeldPercentage" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/> <xs:element id="splp_SteelConnectIncSTCNMember" abstract="true" name="SteelConnectIncSTCNMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_LineOfCreditFacilityAvailableIncreaseAmount" abstract="false" name="LineOfCreditFacilityAvailableIncreaseAmount" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_CapitalUnitClassCMember" abstract="true" name="CapitalUnitClassCMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities" abstract="false" name="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_IncentiveUnitAwardMember" abstract="true" name="IncentiveUnitAwardMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross" abstract="false" name="NotesAndLoansReceivableIncludingLoansHeldForSaleGross" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/> <xs:element id="splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice" abstract="false" name="PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/> <xs:element id="splp_LongTermInvestmentsOtherMember" abstract="true" name="LongTermInvestmentsOtherMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest" abstract="false" name="BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_CapitalRequiredForAdequacyWithCapitalBuffer" abstract="false" name="CapitalRequiredForAdequacyWithCapitalBuffer" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_LoanModificationsCOVID19Member" abstract="true" name="LoanModificationsCOVID19Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_CommodityByTypeAxis" abstract="true" name="CommodityByTypeAxis" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:dimensionItem" type="xbrli:stringItemType"/> <xs:element id="splp_ReimbursableExpensesMember" abstract="true" name="ReimbursableExpensesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_CommercialAndIndustrialFinancingReceivableLoansMember" abstract="true" name="CommercialAndIndustrialFinancingReceivableLoansMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets" abstract="false" name="BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_CommonUnitsMember" abstract="true" name="CommonUnitsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract" abstract="true" name="ContractWithCustomerLiabilityCurrentRollForwardAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/> <xs:element id="splp_SteelConnectSeriesCPreferredStockMember" abstract="true" name="SteelConnectSeriesCPreferredStockMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/> <xs:element id="splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal" abstract="false" name="NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent" abstract="false" name="NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_CommonUnitWeightedAveragePricePerShare" abstract="false" name="CommonUnitWeightedAveragePricePerShare" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:perShareItemType"/> <xs:element id="splp_SublimitforIssuanceofSwingLoansMember" abstract="true" name="SublimitforIssuanceofSwingLoansMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_FinancialCovenantsInterestCoverageRatioMinimum" abstract="false" name="FinancialCovenantsInterestCoverageRatioMinimum" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/> <xs:element id="splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits" abstract="false" name="IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/> <xs:element id="splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets" abstract="false" name="TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/> <xs:element id="splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock" abstract="false" name="ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/> <xs:element id="splp_TierOneCommonCapitalForCapitalAdequacywithBuffer" abstract="false" name="TierOneCommonCapitalForCapitalAdequacywithBuffer" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_MarketValuePerOunceGold" abstract="false" name="MarketValuePerOunceGold" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="srt-types:perUnitItemType"/> <xs:element id="splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests" abstract="false" name="PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty" abstract="false" name="FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance" abstract="false" name="ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_AccumulatedOtherComprehensiveIncomeLossRollForward" abstract="true" name="AccumulatedOtherComprehensiveIncomeLossRollForward" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/> <xs:element id="splp_PatentsAndTechnologyMember" abstract="true" name="PatentsAndTechnologyMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_TierOneCommonEquity" abstract="false" name="TierOneCommonEquity" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_NoncashLeaseExpense" abstract="false" name="NoncashLeaseExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_ReceivableFromOtherRelatedPartiesMember" abstract="true" name="ReceivableFromOtherRelatedPartiesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets" abstract="false" name="TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/> <xs:element id="splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings" abstract="false" name="FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_CommercialLoansHeldForSaleMember" abstract="true" name="CommercialLoansHeldForSaleMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_IGoMember" abstract="true" name="IGoMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_ForeignDebtMember" abstract="true" name="ForeignDebtMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther" abstract="false" name="BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets" abstract="false" name="AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_FinancingReceivableReservePeriodIncreaseDecrease" abstract="false" name="FinancingReceivableReservePeriodIncreaseDecrease" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost" abstract="false" name="LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther" abstract="false" name="BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_SiteContingencyLossExposureNotAccruedDamagesClaimed" abstract="false" name="SiteContingencyLossExposureNotAccruedDamagesClaimed" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember" abstract="true" name="PreciousmetalandcommodityinventoriesrecordedatfairvalueMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_FinancingReceivableAfterAllowanceForCreditLossPercentage" abstract="false" name="FinancingReceivableAfterAllowanceForCreditLossPercentage" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/> <xs:element id="splp_SeriesAPreferredUnitsMember" abstract="true" name="SeriesAPreferredUnitsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_FinancialServicesMember" abstract="true" name="FinancialServicesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_SecurityPremiumFinanceCompanyLLCMember" abstract="true" name="SecurityPremiumFinanceCompanyLLCMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_LossContingencySettlementOffer" abstract="false" name="LossContingencySettlementOffer" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_CamdenPastAndFutureExpensesMember" abstract="true" name="CamdenPastAndFutureExpensesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_VestingStatusDomain" abstract="true" name="VestingStatusDomain" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_FinancialCovenantsLeverageRatioMaximum" abstract="false" name="FinancialCovenantsLeverageRatioMaximum" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/> <xs:element id="splp_DerivativeNotionalAmount1" abstract="false" name="DerivativeNotionalAmount1" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_SliMember" abstract="true" name="SliMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_VestingStatusAxis" abstract="true" name="VestingStatusAxis" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:dimensionItem" type="xbrli:stringItemType"/> <xs:element id="splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities" abstract="false" name="BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_FinancingReceivableNumberOfShortTermDeferments" abstract="false" name="FinancingReceivableNumberOfShortTermDeferments" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/> <xs:element id="splp_ProductsAndCustomerRelationshipsMember" abstract="true" name="ProductsAndCustomerRelationshipsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_InvestmentsInAssociatedCompaniesAbstract" abstract="true" name="InvestmentsInAssociatedCompaniesAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/> <xs:element id="splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty" abstract="false" name="FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_SteelPartnersHoldingLPMember" abstract="true" name="SteelPartnersHoldingLPMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_SiteContingencyLossExposureNotAccruedCounteroffer" abstract="false" name="SiteContingencyLossExposureNotAccruedCounteroffer" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_MarketValuePerOunceSilver" abstract="false" name="MarketValuePerOunceSilver" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="srt-types:perUnitItemType"/> <xs:element id="splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer" abstract="false" name="TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_DepositLiabilitiesCurrent" abstract="false" name="DepositLiabilitiesCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_CommodityTypeDomain" abstract="true" name="CommodityTypeDomain" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_ExchangeAgreementSharesExchanged" abstract="false" name="ExchangeAgreementSharesExchanged" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/> <xs:element id="splp_UnvestedMember" abstract="true" name="UnvestedMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt" abstract="false" name="ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis" abstract="false" name="RelatedPartyTransactionServiceFeePercentageQuarterlybasis" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/> <xs:element id="splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage" abstract="false" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/> <xs:element id="splp_FinancingReceivableReservePercentage" abstract="false" name="FinancingReceivableReservePercentage" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types:percentItemType"/> <xs:element id="splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets" abstract="false" name="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_PCSMosaicMember" abstract="true" name="PCSMosaicMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_InventorySupplementalDisclosureTableTextBlock" abstract="false" name="InventorySupplementalDisclosureTableTextBlock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:textBlockItemType"/> <xs:element id="splp_ReceivableFromAssociatedCompaniesSTCNMember" abstract="true" name="ReceivableFromAssociatedCompaniesSTCNMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/> <xs:element id="splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets" abstract="false" name="BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum" abstract="false" name="FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:pureItemType"/> <xs:element id="splp_ConvertibleNotesMember" abstract="true" name="ConvertibleNotesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_PartnersCapitalMember" abstract="true" name="PartnersCapitalMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_EnergyMember" abstract="true" name="EnergyMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_TinMetricTonsMember" abstract="true" name="TinMetricTonsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_AerojetRocketdyneHoldingsMember" abstract="true" name="AerojetRocketdyneHoldingsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_CostsMember" abstract="true" name="CostsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock" abstract="false" name="IncrementalCommonSharesAttributableToNonvestedRestrictedStock" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/> <xs:element id="splp_CommonEquityTier1CapitalAbstract" abstract="true" name="CommonEquityTier1CapitalAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/> <xs:element id="splp_InsuranceCarrierAxis" abstract="true" name="InsuranceCarrierAxis" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:dimensionItem" type="xbrli:stringItemType"/> <xs:element id="splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets" abstract="false" name="CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/> <xs:element id="splp_MrHowardMember" abstract="true" name="MrHowardMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities" abstract="false" name="BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_OtherPreciousMetalsMember" abstract="true" name="OtherPreciousMetalsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability" abstract="false" name="BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_CamdenMember" abstract="true" name="CamdenMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets" abstract="false" name="BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_NoticePeriodPriorToManagementAgreementRenewalPeriod" abstract="false" name="NoticePeriodPriorToManagementAgreementRenewalPeriod" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/> <xs:element id="splp_StockPurchaseAgreementSharesPurchasedPricePerShare" abstract="false" name="StockPurchaseAgreementSharesPurchasedPricePerShare" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:perShareItemType"/> <xs:element id="splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury" abstract="false" name="LimitedPartnersCapitalAccountUnitsHeldInTreasury" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/> <xs:element id="splp_BnsSubsidiaryMember" abstract="true" name="BnsSubsidiaryMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_LongTermInvestmentsMember" abstract="true" name="LongTermInvestmentsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_LiabilitiesAssociatedWithPPPLoanMember" abstract="true" name="LiabilitiesAssociatedWithPPPLoanMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_NonAffiliatedCorporationsMember" abstract="true" name="NonAffiliatedCorporationsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable" abstract="true" name="ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrldt:hypercubeItem" type="xbrli:stringItemType"/> <xs:element id="splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage" abstract="false" name="FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/> <xs:element id="splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin" abstract="false" name="CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/> <xs:element id="splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments" abstract="false" name="BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_CopperPoundsMember" abstract="true" name="CopperPoundsMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_LossContingencyIncreaseInSettlementProposed" abstract="false" name="LossContingencyIncreaseInSettlementProposed" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_A2018IncentiveAwardPlanMember" abstract="true" name="A2018IncentiveAwardPlanMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_LIFOInventoryAmountPrimarilyatFairValue" abstract="false" name="LIFOInventoryAmountPrimarilyatFairValue" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember" abstract="true" name="SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_CycleChemMember" abstract="true" name="CycleChemMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_RelatedPartiesMember" abstract="true" name="RelatedPartiesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_FinancingReceivableReserve" abstract="false" name="FinancingReceivableReserve" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_UmpquaRevolverMember" abstract="true" name="UmpquaRevolverMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/> <xs:element id="splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale" abstract="false" name="NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/> <xs:element id="splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable" abstract="false" name="BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_EconomicInterestsInLoansMember" abstract="true" name="EconomicInterestsInLoansMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_MrFejesMember" abstract="true" name="MrFejesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_MarketValuePerOuncePlatinum" abstract="false" name="MarketValuePerOuncePlatinum" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="srt-types:perUnitItemType"/> <xs:element id="splp_SteelConnectConvertibleNoteMember" abstract="true" name="SteelConnectConvertibleNoteMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/> <xs:element id="splp_AdjacentParcelMember" abstract="true" name="AdjacentParcelMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_HandyHarmanLtd.Member" abstract="true" name="HandyHarmanLtd.Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_NonGradedMember" abstract="true" name="NonGradedMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_ProceedsFromConsolidationInvestingActivities" abstract="false" name="ProceedsFromConsolidationInvestingActivities" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_NetIncomeLossAvailableToCommonUnitholders" abstract="false" name="NetIncomeLossAvailableToCommonUnitholders" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss" abstract="false" name="AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_SteelServicesLtdMember" abstract="true" name="SteelServicesLtdMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_HhemAndHandhMember" abstract="true" name="HhemAndHandhMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_EconomicInterestInLoansMember" abstract="true" name="EconomicInterestInLoansMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_InvestmentIncomeExpense" abstract="false" name="InvestmentIncomeExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_LossContingencySettlementOfferSharePercentage" abstract="false" name="LossContingencySettlementOfferSharePercentage" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/> <xs:element id="splp_EnvironmentalandOtherMattersMember" abstract="true" name="EnvironmentalandOtherMattersMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium" abstract="false" name="AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_RegulatoryMattersAbstract" abstract="true" name="RegulatoryMattersAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/> <xs:element id="splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation" abstract="false" name="OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/> <xs:element id="splp_CommercialRealEstateOwnerOccupiedReceivableMember" abstract="true" name="CommercialRealEstateOwnerOccupiedReceivableMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_ManagementFeeMember" abstract="true" name="ManagementFeeMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_SublimitForOptionalCurrencyMember" abstract="true" name="SublimitForOptionalCurrencyMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_BankofNovaScotiaMember" abstract="true" name="BankofNovaScotiaMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_IncrementalCommonSharesAttributableToIncentiveUnits" abstract="false" name="IncrementalCommonSharesAttributableToIncentiveUnits" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:sharesItemType"/> <xs:element id="splp_NetInvestmentLossGainMember" abstract="true" name="NetInvestmentLossGainMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets" abstract="false" name="CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/> <xs:element id="splp_FinancialAsset30To89DaysPastDueMember" abstract="true" name="FinancialAsset30To89DaysPastDueMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments" abstract="false" name="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_SeriesEConvertiblePreferredStockMember" abstract="true" name="SeriesEConvertiblePreferredStockMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments" abstract="false" name="IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_ConsignmentAgreementMember" abstract="true" name="ConsignmentAgreementMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets" abstract="false" name="CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/> <xs:element id="splp_TierOneCommonCapitalForCapitalAdequacy" abstract="false" name="TierOneCommonCapitalForCapitalAdequacy" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables" abstract="false" name="BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_MarketValuePerOuncePalladium" abstract="false" name="MarketValuePerOuncePalladium" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="srt-types:perUnitItemType"/> <xs:element id="splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets" abstract="false" name="BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_ManagementAgreementRenewalTerm" abstract="false" name="ManagementAgreementRenewalTerm" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:durationItemType"/> <xs:element id="splp_VestedMember" abstract="true" name="VestedMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_WayneFacilityMember" abstract="true" name="WayneFacilityMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_PayablesToOtherRelatedPartiesMember" abstract="true" name="PayablesToOtherRelatedPartiesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/> <xs:element id="splp_SilverMember" abstract="true" name="SilverMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_NewCreditAgreementMember" abstract="true" name="NewCreditAgreementMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_SteelConnectCommonStockMember" abstract="true" name="SteelConnectCommonStockMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/> <xs:element id="splp_ContractWithCustomerLiabilityDeferralOfRevenue" abstract="false" name="ContractWithCustomerLiabilityDeferralOfRevenue" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_SLPowerElectronicsCorporationMember" abstract="true" name="SLPowerElectronicsCorporationMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_AccruedManagementFeesMember" abstract="true" name="AccruedManagementFeesMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_WebbankMember" abstract="true" name="WebbankMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_DiversifiedIndustrialMember" abstract="true" name="DiversifiedIndustrialMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_TierOneCommonCapitalToBeWellCapitalized" abstract="false" name="TierOneCommonCapitalToBeWellCapitalized" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent" abstract="false" name="NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_AsReportedAbstract" abstract="true" name="AsReportedAbstract" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:stringItemType"/> <xs:element id="splp_DepositLiabilitiesNoncurrent" abstract="false" name="DepositLiabilitiesNoncurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_CommonEquityTierOneCapitaltoRiskWeightedAssets" abstract="false" name="CommonEquityTierOneCapitaltoRiskWeightedAssets" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/> <xs:element id="splp_SPGeneralServicesLLCMember" abstract="true" name="SPGeneralServicesLLCMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability" abstract="false" name="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_MrLichtensteinMember" abstract="true" name="MrLichtensteinMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_NumberOfDaysPriorToMeasurementDate" abstract="false" name="NumberOfDaysPriorToMeasurementDate" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="xbrli:integerItemType"/> <xs:element id="splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets" abstract="false" name="CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets" nillable="true" xbrli:periodType="instant" substitutionGroup="xbrli:item" type="dtr-types1:percentItemType"/> <xs:element id="splp_PaymentsToAcquireTreasuryUnits" abstract="false" name="PaymentsToAcquireTreasuryUnits" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType"/> <xs:element id="splp_InsuranceCarrierDomain" abstract="true" name="InsuranceCarrierDomain" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types1:domainItemType"/> <xs:element id="splp_SupplyChainMember" abstract="true" name="SupplyChainMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/> </xs:schema> </XBRL> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>EX-101.CAL <SEQUENCE>7 <FILENAME>splp-20230930_cal.xml <DESCRIPTION>XBRL TAXONOMY EXTENSION CALCULATION LINKBASE DOCUMENT <TEXT> <XBRL> <?xml version="1.0" encoding="UTF-8"?> <!--XBRL Document Created with the Workiva Platform--> <!--Copyright 2023 Workiva--> <!--r:91f8410e-2ab6-4ce0-b470-957948cf45c4,g:5e06a50b-25b7-497a-b74f-acd88b2f8c8b--> <link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"> <link:roleRef roleURI="http://www.steelpartners.com/role/ConsolidatedBalanceSheetsUnaudited" xlink:type="simple" xlink:href="splp-20230930.xsd#ConsolidatedBalanceSheetsUnaudited"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/ConsolidatedBalanceSheetsUnaudited" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_33d5d937-1209-4556-bd07-cc9a634d5f6e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapital_780170dc-6b3b-4636-93ec-9e5a3584c1af" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapital"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_33d5d937-1209-4556-bd07-cc9a634d5f6e" xlink:to="loc_us-gaap_PartnersCapital_780170dc-6b3b-4636-93ec-9e5a3584c1af" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAttributableToNoncontrollingInterest_a8b6fd25-c0dd-4366-acc6-542c7977419d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAttributableToNoncontrollingInterest"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_33d5d937-1209-4556-bd07-cc9a634d5f6e" xlink:to="loc_us-gaap_PartnersCapitalAttributableToNoncontrollingInterest_a8b6fd25-c0dd-4366-acc6-542c7977419d" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapital_df107a2d-9021-464d-84e0-5d6d83731355" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapital"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccount_648dc1c6-2186-4c29-bf1f-523231fc246d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LimitedPartnersCapitalAccount"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PartnersCapital_df107a2d-9021-464d-84e0-5d6d83731355" xlink:to="loc_us-gaap_LimitedPartnersCapitalAccount_648dc1c6-2186-4c29-bf1f-523231fc246d" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_969366b3-793c-4e2d-93e4-6da775f787e0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PartnersCapital_df107a2d-9021-464d-84e0-5d6d83731355" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_969366b3-793c-4e2d-93e4-6da775f787e0" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Assets_a4e22474-6d7a-456d-a14f-b416c68f8501" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrent_fcf43f5e-54b3-461f-aa39-bd82914e455d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_a4e22474-6d7a-456d-a14f-b416c68f8501" xlink:to="loc_us-gaap_AssetsCurrent_fcf43f5e-54b3-461f-aa39-bd82914e455d" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableNetNoncurrent_1eea88fb-2141-42ef-b378-78741466839f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetNoncurrent"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_a4e22474-6d7a-456d-a14f-b416c68f8501" xlink:to="loc_us-gaap_NotesAndLoansReceivableNetNoncurrent_1eea88fb-2141-42ef-b378-78741466839f" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_1f72b24c-3afa-4197-9656-19e21ced1fbe" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Goodwill"/> <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_a4e22474-6d7a-456d-a14f-b416c68f8501" xlink:to="loc_us-gaap_Goodwill_1f72b24c-3afa-4197-9656-19e21ced1fbe" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_819bf498-447e-4746-9de0-e7871436ec0e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/> <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_a4e22474-6d7a-456d-a14f-b416c68f8501" xlink:to="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_819bf498-447e-4746-9de0-e7871436ec0e" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAssetsNoncurrent_b829464c-b618-4a7e-9e2d-b8e218ea24de" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssetsNoncurrent"/> <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_a4e22474-6d7a-456d-a14f-b416c68f8501" xlink:to="loc_us-gaap_OtherAssetsNoncurrent_b829464c-b618-4a7e-9e2d-b8e218ea24de" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_7ba6a1f7-c329-4866-b627-436a4adcc69c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/> <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_a4e22474-6d7a-456d-a14f-b416c68f8501" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_7ba6a1f7-c329-4866-b627-436a4adcc69c" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseRightOfUseAsset_e7a95fce-2c60-4b0c-a350-f5bacd0278d2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/> <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_a4e22474-6d7a-456d-a14f-b416c68f8501" xlink:to="loc_us-gaap_OperatingLeaseRightOfUseAsset_e7a95fce-2c60-4b0c-a350-f5bacd0278d2" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermInvestments_74f374a4-9223-4369-8fac-d719f52375ae" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermInvestments"/> <link:calculationArc order="8" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_a4e22474-6d7a-456d-a14f-b416c68f8501" xlink:to="loc_us-gaap_LongTermInvestments_74f374a4-9223-4369-8fac-d719f52375ae" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrent_15dcf23d-1edd-497c-ad0b-f6cc61ff4a0e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent_85215e58-f1ec-4063-ba9b-3d35a0364b0b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_15dcf23d-1edd-497c-ad0b-f6cc61ff4a0e" xlink:to="loc_us-gaap_AccruedLiabilitiesCurrent_85215e58-f1ec-4063-ba9b-3d35a0364b0b" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesCurrent_76dc114b-b9fd-4402-9714-74b9172efd97" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_15dcf23d-1edd-497c-ad0b-f6cc61ff4a0e" xlink:to="loc_us-gaap_OtherLiabilitiesCurrent_76dc114b-b9fd-4402-9714-74b9172efd97" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtCurrent_a8a86707-70a4-483e-a94c-66e85a97709d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtCurrent"/> <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_15dcf23d-1edd-497c-ad0b-f6cc61ff4a0e" xlink:to="loc_us-gaap_LongTermDebtCurrent_a8a86707-70a4-483e-a94c-66e85a97709d" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsPayableCurrent_7705652b-142b-4b34-8fed-758271aa3a1a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableCurrent"/> <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_15dcf23d-1edd-497c-ad0b-f6cc61ff4a0e" xlink:to="loc_us-gaap_AccountsPayableCurrent_7705652b-142b-4b34-8fed-758271aa3a1a" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermBorrowings_8c99cb99-8b25-40b7-8287-9ab7858d9e57" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowings"/> <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_15dcf23d-1edd-497c-ad0b-f6cc61ff4a0e" xlink:to="loc_us-gaap_ShortTermBorrowings_8c99cb99-8b25-40b7-8287-9ab7858d9e57" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_DepositLiabilitiesCurrent_307c951d-340f-456b-b090-46c5fa4135d7" xlink:href="splp-20230930.xsd#splp_DepositLiabilitiesCurrent"/> <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_15dcf23d-1edd-497c-ad0b-f6cc61ff4a0e" xlink:to="loc_splp_DepositLiabilitiesCurrent_307c951d-340f-456b-b090-46c5fa4135d7" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_02790da7-a0ba-4866-a48f-c294b9bedb85" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Liabilities_7036b7d5-6612-4b78-aee8-4a9fd935c8e4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_02790da7-a0ba-4866-a48f-c294b9bedb85" xlink:to="loc_us-gaap_Liabilities_7036b7d5-6612-4b78-aee8-4a9fd935c8e4" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommitmentsAndContingencies_c18fb971-e371-4f20-9539-24d7d3a0e197" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingencies"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_02790da7-a0ba-4866-a48f-c294b9bedb85" xlink:to="loc_us-gaap_CommitmentsAndContingencies_c18fb971-e371-4f20-9539-24d7d3a0e197" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_594fc418-0c54-4f04-81e5-b4c1689cc70d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest"/> <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_02790da7-a0ba-4866-a48f-c294b9bedb85" xlink:to="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_594fc418-0c54-4f04-81e5-b4c1689cc70d" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrent_310922d2-fd4b-417f-9325-87aa44d0f434" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_608c00c1-4e4e-44d8-9c2d-00d81f8bc7ae" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_310922d2-fd4b-417f-9325-87aa44d0f434" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_608c00c1-4e4e-44d8-9c2d-00d81f8bc7ae" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsAndOtherReceivablesNetCurrent_64003a02-d0e9-40fd-891b-5e979fa55455" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_310922d2-fd4b-417f-9325-87aa44d0f434" xlink:to="loc_us-gaap_AccountsAndOtherReceivablesNetCurrent_64003a02-d0e9-40fd-891b-5e979fa55455" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent_c08aca4f-37d0-4ec6-80b7-8221a07fc3c3" xlink:href="splp-20230930.xsd#splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent"/> <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_310922d2-fd4b-417f-9325-87aa44d0f434" xlink:to="loc_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent_c08aca4f-37d0-4ec6-80b7-8221a07fc3c3" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryNet_3bf0ece1-f48b-4b2a-8e73-eed19c22108b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet"/> <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_310922d2-fd4b-417f-9325-87aa44d0f434" xlink:to="loc_us-gaap_InventoryNet_3bf0ece1-f48b-4b2a-8e73-eed19c22108b" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_f5b85b2b-80ca-4b2f-a8b5-63adff8fff53" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/> <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_310922d2-fd4b-417f-9325-87aa44d0f434" xlink:to="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_f5b85b2b-80ca-4b2f-a8b5-63adff8fff53" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Liabilities_8e703f13-ec93-4c3b-9da7-8ad691d9cfd9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrent_1c9a58fc-5be5-4413-b167-032eeabceaf5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8e703f13-ec93-4c3b-9da7-8ad691d9cfd9" xlink:to="loc_us-gaap_LiabilitiesCurrent_1c9a58fc-5be5-4413-b167-032eeabceaf5" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_DepositLiabilitiesNoncurrent_2830496f-4bbe-4ffe-8323-2b0d5d447387" xlink:href="splp-20230930.xsd#splp_DepositLiabilitiesNoncurrent"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8e703f13-ec93-4c3b-9da7-8ad691d9cfd9" xlink:to="loc_splp_DepositLiabilitiesNoncurrent_2830496f-4bbe-4ffe-8323-2b0d5d447387" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtNoncurrent_e71623f5-a2aa-4c42-a66d-bb282e0d474b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtNoncurrent"/> <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8e703f13-ec93-4c3b-9da7-8ad691d9cfd9" xlink:to="loc_us-gaap_LongTermDebtNoncurrent_e71623f5-a2aa-4c42-a66d-bb282e0d474b" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent_f84cf7a9-f9d2-46d6-922f-0c4a035988b8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent"/> <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8e703f13-ec93-4c3b-9da7-8ad691d9cfd9" xlink:to="loc_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent_f84cf7a9-f9d2-46d6-922f-0c4a035988b8" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxLiabilitiesNet_a63c7049-f40d-4924-8837-50ebc2e2339a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxLiabilitiesNet"/> <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8e703f13-ec93-4c3b-9da7-8ad691d9cfd9" xlink:to="loc_us-gaap_DeferredIncomeTaxLiabilitiesNet_a63c7049-f40d-4924-8837-50ebc2e2339a" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesNoncurrent_97f1ac09-3c7f-495f-8ba2-8414ae9e3a39" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesNoncurrent"/> <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8e703f13-ec93-4c3b-9da7-8ad691d9cfd9" xlink:to="loc_us-gaap_OtherLiabilitiesNoncurrent_97f1ac09-3c7f-495f-8ba2-8414ae9e3a39" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent_4a2ba542-874a-470a-90df-f617ead08448" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent"/> <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8e703f13-ec93-4c3b-9da7-8ad691d9cfd9" xlink:to="loc_us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent_4a2ba542-874a-470a-90df-f617ead08448" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_96f98f00-9001-47a3-b00b-98c1a187f663" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/> <link:calculationArc order="8" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8e703f13-ec93-4c3b-9da7-8ad691d9cfd9" xlink:to="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_96f98f00-9001-47a3-b00b-98c1a187f663" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherBorrowings_eb0f8273-ace8-48f5-8ee2-be811979098f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherBorrowings"/> <link:calculationArc order="9" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8e703f13-ec93-4c3b-9da7-8ad691d9cfd9" xlink:to="loc_us-gaap_OtherBorrowings_eb0f8273-ace8-48f5-8ee2-be811979098f" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/ConsolidatedStatementsofOperationsUnaudited" xlink:type="simple" xlink:href="splp-20230930.xsd#ConsolidatedStatementsofOperationsUnaudited"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/ConsolidatedStatementsofOperationsUnaudited" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_644c8f66-e285-481a-b092-05307f1bb014" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_9f1a7ff0-d0c8-4617-9b5e-f4f28a64ac32" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/> <link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss_644c8f66-e285-481a-b092-05307f1bb014" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_9f1a7ff0-d0c8-4617-9b5e-f4f28a64ac32" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_189c32e5-e4f6-4e57-9f7c-b7e4ca572055" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss_644c8f66-e285-481a-b092-05307f1bb014" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_189c32e5-e4f6-4e57-9f7c-b7e4ca572055" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_3474c54a-c53c-404b-86d0-20fb62a36417" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/> <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss_644c8f66-e285-481a-b092-05307f1bb014" xlink:to="loc_us-gaap_IncomeLossFromEquityMethodInvestments_3474c54a-c53c-404b-86d0-20fb62a36417" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_9d10e3ed-c73b-415e-92ad-fe0a1b9acebb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_50bc7b45-d639-4936-9fde-77d65d76cbaf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_9d10e3ed-c73b-415e-92ad-fe0a1b9acebb" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_50bc7b45-d639-4936-9fde-77d65d76cbaf" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpenses_3f7366e9-d080-4325-a855-00294426f4cb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpenses"/> <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_9d10e3ed-c73b-415e-92ad-fe0a1b9acebb" xlink:to="loc_us-gaap_CostsAndExpenses_3f7366e9-d080-4325-a855-00294426f4cb" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpenses_cf722d93-a655-4403-9cff-dd8e516e0fac" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpenses"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherOperatingIncomeExpenseNet_b48bee37-7e8c-4c68-9a5f-9b5702881a87" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherOperatingIncomeExpenseNet"/> <link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_cf722d93-a655-4403-9cff-dd8e516e0fac" xlink:to="loc_us-gaap_OtherOperatingIncomeExpenseNet_b48bee37-7e8c-4c68-9a5f-9b5702881a87" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProvisionForLoanLossesExpensed_1d851533-c237-48ce-b874-8b15bdf874d0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForLoanLossesExpensed"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_cf722d93-a655-4403-9cff-dd8e516e0fac" xlink:to="loc_us-gaap_ProvisionForLoanLossesExpensed_1d851533-c237-48ce-b874-8b15bdf874d0" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnSaleOfBusiness_1192d459-bbd7-4566-b6ea-9004a7997a65" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSaleOfBusiness"/> <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_cf722d93-a655-4403-9cff-dd8e516e0fac" xlink:to="loc_us-gaap_GainLossOnSaleOfBusiness_1192d459-bbd7-4566-b6ea-9004a7997a65" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TangibleAssetImpairmentCharges_f18b6c8a-64ab-479f-99f6-8e6166155f42" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TangibleAssetImpairmentCharges"/> <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_cf722d93-a655-4403-9cff-dd8e516e0fac" xlink:to="loc_us-gaap_TangibleAssetImpairmentCharges_f18b6c8a-64ab-479f-99f6-8e6166155f42" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpense_3a7e175d-9924-4914-914d-925228997ccf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/> <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_cf722d93-a655-4403-9cff-dd8e516e0fac" xlink:to="loc_us-gaap_SellingGeneralAndAdministrativeExpense_3a7e175d-9924-4914-914d-925228997ccf" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtAndEquitySecuritiesGainLoss_546667cd-9d63-45c0-8b1b-dd7791bd4758" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtAndEquitySecuritiesGainLoss"/> <link:calculationArc order="6" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_cf722d93-a655-4403-9cff-dd8e516e0fac" xlink:to="loc_us-gaap_DebtAndEquitySecuritiesGainLoss_546667cd-9d63-45c0-8b1b-dd7791bd4758" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingInterestExpense_5848d3f0-5302-4209-9e37-34e3ddb6444a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingInterestExpense"/> <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_cf722d93-a655-4403-9cff-dd8e516e0fac" xlink:to="loc_us-gaap_FinancingInterestExpense_5848d3f0-5302-4209-9e37-34e3ddb6444a" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpense_1fea5aec-2d7c-491f-be23-d1dbcc0a8659" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/> <link:calculationArc order="8" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_cf722d93-a655-4403-9cff-dd8e516e0fac" xlink:to="loc_us-gaap_InterestExpense_1fea5aec-2d7c-491f-be23-d1dbcc0a8659" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostOfGoodsAndServicesSold_c7527096-5d42-4183-91b8-85420d1add74" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsAndServicesSold"/> <link:calculationArc order="9" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_cf722d93-a655-4403-9cff-dd8e516e0fac" xlink:to="loc_us-gaap_CostOfGoodsAndServicesSold_c7527096-5d42-4183-91b8-85420d1add74" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLoss_94b239dc-cc71-4ca3-b84c-20dfc5dd84d2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_ced3cc1f-c2e6-46cf-8258-5e688ab0a614" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity"/> <link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_94b239dc-cc71-4ca3-b84c-20dfc5dd84d2" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_ced3cc1f-c2e6-46cf-8258-5e688ab0a614" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_96bf445d-f9f0-4564-beb3-ab9d3060e821" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_94b239dc-cc71-4ca3-b84c-20dfc5dd84d2" xlink:to="loc_us-gaap_ProfitLoss_96bf445d-f9f0-4564-beb3-ab9d3060e821" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/ConsolidatedStatementsofComprehensiveIncomeUnaudited" xlink:type="simple" xlink:href="splp-20230930.xsd#ConsolidatedStatementsofComprehensiveIncomeUnaudited"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/ConsolidatedStatementsofComprehensiveIncomeUnaudited" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_538c0219-f263-47f4-8438-4af7c59a5c64" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax_4454969d-391f-4a88-950d-28c3b574e76b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax"/> <link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_538c0219-f263-47f4-8438-4af7c59a5c64" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax_4454969d-391f-4a88-950d-28c3b574e76b" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_32d61a06-23ec-4fe1-b937-044ab0a0e596" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_538c0219-f263-47f4-8438-4af7c59a5c64" xlink:to="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_32d61a06-23ec-4fe1-b937-044ab0a0e596" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTax_64bcac18-013e-42dd-9bdf-e25848de3b05" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_6c286640-2ee5-4032-9b6b-37e99d62ab3c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTax_64bcac18-013e-42dd-9bdf-e25848de3b05" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_6c286640-2ee5-4032-9b6b-37e99d62ab3c" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_a0f01976-b908-4cf1-b6d3-40f88553162f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest"/> <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTax_64bcac18-013e-42dd-9bdf-e25848de3b05" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_a0f01976-b908-4cf1-b6d3-40f88553162f" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_4d771f17-05ea-4422-92a9-573b2774385d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_0253ef76-4be6-424a-a498-168f48c6bb84" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_4d771f17-05ea-4422-92a9-573b2774385d" xlink:to="loc_us-gaap_ProfitLoss_0253ef76-4be6-424a-a498-168f48c6bb84" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_e651e46d-1c9f-4c97-b575-b028cb6b471b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_4d771f17-05ea-4422-92a9-573b2774385d" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_e651e46d-1c9f-4c97-b575-b028cb6b471b" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/ConsolidatedStatementsofCashFlowsUnaudited" xlink:type="simple" xlink:href="splp-20230930.xsd#ConsolidatedStatementsofCashFlowsUnaudited"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/ConsolidatedStatementsofCashFlowsUnaudited" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_08168ba2-bd6c-4ab9-97c9-7c5bd823d8d4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_02ca14e1-dc47-4f0d-a166-e10e606832de" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForProceedsFromOtherInvestingActivities"/> <link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_08168ba2-bd6c-4ab9-97c9-7c5bd823d8d4" xlink:to="loc_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_02ca14e1-dc47-4f0d-a166-e10e606832de" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireInvestments_421f3eba-0268-47d1-aa28-51cb8070eb3f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireInvestments"/> <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_08168ba2-bd6c-4ab9-97c9-7c5bd823d8d4" xlink:to="loc_us-gaap_PaymentsToAcquireInvestments_421f3eba-0268-47d1-aa28-51cb8070eb3f" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsForProceedsFromLoansAndLeases_63abfbd5-a2c3-4ad9-83f0-c0e212ab4404" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForProceedsFromLoansAndLeases"/> <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_08168ba2-bd6c-4ab9-97c9-7c5bd823d8d4" xlink:to="loc_us-gaap_PaymentsForProceedsFromLoansAndLeases_63abfbd5-a2c3-4ad9-83f0-c0e212ab4404" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_8029d883-8ba7-4229-bc65-61cb4582367c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/> <link:calculationArc order="4" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_08168ba2-bd6c-4ab9-97c9-7c5bd823d8d4" xlink:to="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_8029d883-8ba7-4229-bc65-61cb4582367c" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleOfShortTermInvestments_c4615831-d190-47f1-a5b3-9b7321cb77b8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleOfShortTermInvestments"/> <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_08168ba2-bd6c-4ab9-97c9-7c5bd823d8d4" xlink:to="loc_us-gaap_ProceedsFromSaleOfShortTermInvestments_c4615831-d190-47f1-a5b3-9b7321cb77b8" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt_63729882-e448-4aa3-91ff-4f93d434374c" xlink:href="splp-20230930.xsd#splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt"/> <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_08168ba2-bd6c-4ab9-97c9-7c5bd823d8d4" xlink:to="loc_splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt_63729882-e448-4aa3-91ff-4f93d434374c" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromDivestitureOfBusinesses_747699d5-64ec-41df-948c-41d23f9ca018" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromDivestitureOfBusinesses"/> <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_08168ba2-bd6c-4ab9-97c9-7c5bd823d8d4" xlink:to="loc_us-gaap_ProceedsFromDivestitureOfBusinesses_747699d5-64ec-41df-948c-41d23f9ca018" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ProceedsFromConsolidationInvestingActivities_73430ed1-2792-4d9c-a00c-93e22a1c6dce" xlink:href="splp-20230930.xsd#splp_ProceedsFromConsolidationInvestingActivities"/> <link:calculationArc order="8" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_08168ba2-bd6c-4ab9-97c9-7c5bd823d8d4" xlink:to="loc_splp_ProceedsFromConsolidationInvestingActivities_73430ed1-2792-4d9c-a00c-93e22a1c6dce" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleOfProductiveAssets_cdba1607-ae5e-4533-be6f-4664a47031ef" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleOfProductiveAssets"/> <link:calculationArc order="9" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_08168ba2-bd6c-4ab9-97c9-7c5bd823d8d4" xlink:to="loc_us-gaap_ProceedsFromSaleOfProductiveAssets_cdba1607-ae5e-4533-be6f-4664a47031ef" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_8dfaadfc-0e9c-4513-8cdc-b542d7884320" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"/> <link:calculationArc order="10" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_08168ba2-bd6c-4ab9-97c9-7c5bd823d8d4" xlink:to="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_8dfaadfc-0e9c-4513-8cdc-b542d7884320" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleOfOtherInvestments_81c71e97-08fc-4526-9e92-52480aa00c26" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleOfOtherInvestments"/> <link:calculationArc order="11" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_08168ba2-bd6c-4ab9-97c9-7c5bd823d8d4" xlink:to="loc_us-gaap_ProceedsFromSaleOfOtherInvestments_81c71e97-08fc-4526-9e92-52480aa00c26" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProvisionForLoanLossesExpensed_ccea567a-7100-4b3c-8d65-dad7f2e2b208" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForLoanLossesExpensed"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_ProvisionForLoanLossesExpensed_ccea567a-7100-4b3c-8d65-dad7f2e2b208" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_7dac319e-5382-497f-8393-9e0f6dd934c4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/> <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_IncomeLossFromEquityMethodInvestments_7dac319e-5382-497f-8393-9e0f6dd934c4" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtAndEquitySecuritiesGainLoss_73235582-008a-48e4-ac42-e3b68529876c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtAndEquitySecuritiesGainLoss"/> <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_DebtAndEquitySecuritiesGainLoss_73235582-008a-48e4-ac42-e3b68529876c" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeGainOnDerivative_cd96cdba-8e20-4c8f-b785-e864b6997f01" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeGainOnDerivative"/> <link:calculationArc order="4" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_DerivativeGainOnDerivative_cd96cdba-8e20-4c8f-b785-e864b6997f01" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_fe1543a7-83dd-4a8a-b57a-567c1e1875c2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDeferredIncomeTaxes"/> <link:calculationArc order="5" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_fe1543a7-83dd-4a8a-b57a-567c1e1875c2" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DepreciationDepletionAndAmortization_a3224009-37ad-4d02-9427-7b1ee459dd57" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationDepletionAndAmortization"/> <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_DepreciationDepletionAndAmortization_a3224009-37ad-4d02-9427-7b1ee459dd57" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NoncashLeaseExpense_f68dadd8-1e23-40c2-a281-8d72dd17b8ac" xlink:href="splp-20230930.xsd#splp_NoncashLeaseExpense"/> <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_splp_NoncashLeaseExpense_f68dadd8-1e23-40c2-a281-8d72dd17b8ac" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensation_73f4349a-b443-4150-b3f1-159fc8c51b90" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation"/> <link:calculationArc order="8" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_ShareBasedCompensation_73f4349a-b443-4150-b3f1-159fc8c51b90" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherNoncashIncomeExpense_565c81f0-669b-4418-8c14-a449d7b14ac8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNoncashIncomeExpense"/> <link:calculationArc order="9" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_OtherNoncashIncomeExpense_565c81f0-669b-4418-8c14-a449d7b14ac8" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInReceivables_c136eafc-b676-4bfa-90a1-593146b3bba2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInReceivables"/> <link:calculationArc order="10" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_IncreaseDecreaseInReceivables_c136eafc-b676-4bfa-90a1-593146b3bba2" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInInventories_ce067d20-5581-4349-a6f7-e91e57d15d66" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInInventories"/> <link:calculationArc order="11" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_IncreaseDecreaseInInventories_ce067d20-5581-4349-a6f7-e91e57d15d66" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_6754fa56-ae93-4b5f-9106-5271ad6dc34e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/> <link:calculationArc order="12" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_6754fa56-ae93-4b5f-9106-5271ad6dc34e" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_6837bd9e-ed6c-48a0-a385-dd8a56f4c75d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/> <link:calculationArc order="13" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_6837bd9e-ed6c-48a0-a385-dd8a56f4c75d" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInLoansHeldForSale_4cfc6276-96fa-43f1-bb16-b9e0d5f60400" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInLoansHeldForSale"/> <link:calculationArc order="14" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_IncreaseDecreaseInLoansHeldForSale_4cfc6276-96fa-43f1-bb16-b9e0d5f60400" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_f2a8d18b-fed0-4993-83f9-263d5749bf34" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/> <link:calculationArc order="15" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_ProfitLoss_f2a8d18b-fed0-4993-83f9-263d5749bf34" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnSaleOfBusiness_66f8b953-a3b5-4883-8176-ecda459be37a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSaleOfBusiness"/> <link:calculationArc order="16" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_GainLossOnSaleOfBusiness_66f8b953-a3b5-4883-8176-ecda459be37a" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TangibleAssetImpairmentCharges_6267ea21-e65f-4f08-8b9a-a3fe761b5cb7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TangibleAssetImpairmentCharges"/> <link:calculationArc order="17" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_TangibleAssetImpairmentCharges_6267ea21-e65f-4f08-8b9a-a3fe761b5cb7" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnSaleOfPropertyPlantEquipment_f1595070-86c4-4b59-979d-cf340af46edc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSaleOfPropertyPlantEquipment"/> <link:calculationArc order="18" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_GainLossOnSaleOfPropertyPlantEquipment_f1595070-86c4-4b59-979d-cf340af46edc" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PensionExpenseReversalOfExpenseNoncash_9fbd6f6a-fc1c-4330-b5de-0bfcb9677ddb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PensionExpenseReversalOfExpenseNoncash"/> <link:calculationArc order="19" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_6e3672df-8245-4fdf-aff1-d19dd9fa27b4" xlink:to="loc_us-gaap_PensionExpenseReversalOfExpenseNoncash_9fbd6f6a-fc1c-4330-b5de-0bfcb9677ddb" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f361ae05-d487-4ee3-ad2f-fd30cf5dbb9d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInDeposits_709d3e7a-4cc9-4147-8008-60c1f7664b1a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDeposits"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f361ae05-d487-4ee3-ad2f-fd30cf5dbb9d" xlink:to="loc_us-gaap_IncreaseDecreaseInDeposits_709d3e7a-4cc9-4147-8008-60c1f7664b1a" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsOfDividendsCommonStock_ffa2c58a-6b74-48c5-885f-5aab758b616f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsOfDividendsCommonStock"/> <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f361ae05-d487-4ee3-ad2f-fd30cf5dbb9d" xlink:to="loc_us-gaap_PaymentsOfDividendsCommonStock_ffa2c58a-6b74-48c5-885f-5aab758b616f" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfLinesOfCredit_c9ed4a24-5d82-4e70-a288-fd31ba9565b8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromRepaymentsOfLinesOfCredit"/> <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f361ae05-d487-4ee3-ad2f-fd30cf5dbb9d" xlink:to="loc_us-gaap_ProceedsFromRepaymentsOfLinesOfCredit_c9ed4a24-5d82-4e70-a288-fd31ba9565b8" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PaymentsToAcquireTreasuryUnits_a21e1490-b6b8-4666-a72b-5562bb86ff4d" xlink:href="splp-20230930.xsd#splp_PaymentsToAcquireTreasuryUnits"/> <link:calculationArc order="4" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f361ae05-d487-4ee3-ad2f-fd30cf5dbb9d" xlink:to="loc_splp_PaymentsToAcquireTreasuryUnits_a21e1490-b6b8-4666-a72b-5562bb86ff4d" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RepaymentsOfLongTermDebt_7caa6880-0113-4c6b-8460-2a003e886c4a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfLongTermDebt"/> <link:calculationArc order="5" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f361ae05-d487-4ee3-ad2f-fd30cf5dbb9d" xlink:to="loc_us-gaap_RepaymentsOfLongTermDebt_7caa6880-0113-4c6b-8460-2a003e886c4a" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfOtherDebt_c811aeec-1f33-40a3-908a-57c4bccf459c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromRepaymentsOfOtherDebt"/> <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f361ae05-d487-4ee3-ad2f-fd30cf5dbb9d" xlink:to="loc_us-gaap_ProceedsFromRepaymentsOfOtherDebt_c811aeec-1f33-40a3-908a-57c4bccf459c" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest_198986d1-5b15-48cb-95d2-6dd71c4e066f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest"/> <link:calculationArc order="7" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f361ae05-d487-4ee3-ad2f-fd30cf5dbb9d" xlink:to="loc_us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest_198986d1-5b15-48cb-95d2-6dd71c4e066f" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation_bd6f4c96-7204-459c-81b6-f5a744349ece" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation"/> <link:calculationArc order="8" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f361ae05-d487-4ee3-ad2f-fd30cf5dbb9d" xlink:to="loc_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation_bd6f4c96-7204-459c-81b6-f5a744349ece" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_54c4ecdf-95a6-430a-ba65-e9a46f4c6eb3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_5680065b-1242-4aa6-b0d4-d7772472635b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_54c4ecdf-95a6-430a-ba65-e9a46f4c6eb3" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_5680065b-1242-4aa6-b0d4-d7772472635b" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_97c2d2b9-1054-440d-9df9-19f758077336" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_54c4ecdf-95a6-430a-ba65-e9a46f4c6eb3" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_97c2d2b9-1054-440d-9df9-19f758077336" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_ca3d599d-ee4d-4edb-9e3b-9933ac984d16" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/> <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_54c4ecdf-95a6-430a-ba65-e9a46f4c6eb3" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_ca3d599d-ee4d-4edb-9e3b-9933ac984d16" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresAssetsandLiabilitiesAcquiredDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#AcquisitionsandDivestituresAssetsandLiabilitiesAcquiredDetails"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/AcquisitionsandDivestituresAssetsandLiabilitiesAcquiredDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities_e8691a75-8015-48f8-b30d-8ac4385fc3a6" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable_3f906e01-7222-486c-be1b-97ce8c4ba451" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities_e8691a75-8015-48f8-b30d-8ac4385fc3a6" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable_3f906e01-7222-486c-be1b-97ce8c4ba451" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther_788cc589-f000-40a0-94c5-52c9f79f41ea" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities_e8691a75-8015-48f8-b30d-8ac4385fc3a6" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther_788cc589-f000-40a0-94c5-52c9f79f41ea" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability_ad0b83ec-2777-403f-a499-19d7151baacd" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability"/> <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities_e8691a75-8015-48f8-b30d-8ac4385fc3a6" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability_ad0b83ec-2777-403f-a499-19d7151baacd" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther_7b0648c2-4790-4d86-afe9-06e43c557857" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther"/> <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities_e8691a75-8015-48f8-b30d-8ac4385fc3a6" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther_7b0648c2-4790-4d86-afe9-06e43c557857" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities_fb255b59-4552-44ee-8f33-523ff6626b9c" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities"/> <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities_e8691a75-8015-48f8-b30d-8ac4385fc3a6" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities_fb255b59-4552-44ee-8f33-523ff6626b9c" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_434fb411-d151-4e6d-b634-7bde3bf7846e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_1b6ffcab-31f0-432d-b63b-36a64f9d514e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_434fb411-d151-4e6d-b634-7bde3bf7846e" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_1b6ffcab-31f0-432d-b63b-36a64f9d514e" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_f132b393-a0b3-4569-8418-45247fc5db54" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_434fb411-d151-4e6d-b634-7bde3bf7846e" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_f132b393-a0b3-4569-8418-45247fc5db54" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability_c625dbff-7ff9-4b76-a195-4981d526e4b4" xlink:href="splp-20230930.xsd#splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability"/> <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_434fb411-d151-4e6d-b634-7bde3bf7846e" xlink:to="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability_c625dbff-7ff9-4b76-a195-4981d526e4b4" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_d42aa02b-d048-48bb-bf31-8d9eaf2cd904" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther"/> <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_434fb411-d151-4e6d-b634-7bde3bf7846e" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_d42aa02b-d048-48bb-bf31-8d9eaf2cd904" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities_3af93f02-5f4e-476e-b60d-1256c2f8621b" xlink:href="splp-20230930.xsd#splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities"/> <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_434fb411-d151-4e6d-b634-7bde3bf7846e" xlink:to="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities_3af93f02-5f4e-476e-b60d-1256c2f8621b" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets_06352673-6eda-485f-995a-8d863a88a900" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments_8183d5ce-c277-43b4-b7c5-ee7479639de0" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets_06352673-6eda-485f-995a-8d863a88a900" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments_8183d5ce-c277-43b4-b7c5-ee7479639de0" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets_cb0a4f87-232a-48e6-adac-d088a1cea548" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets_06352673-6eda-485f-995a-8d863a88a900" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets_cb0a4f87-232a-48e6-adac-d088a1cea548" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment_a75c9ca2-7fc4-4b43-87e6-d6a673a7d240" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment"/> <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets_06352673-6eda-485f-995a-8d863a88a900" xlink:to="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment_a75c9ca2-7fc4-4b43-87e6-d6a673a7d240" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables_4cd81636-7271-4f22-aec1-df4aa66e72c9" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables"/> <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets_06352673-6eda-485f-995a-8d863a88a900" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables_4cd81636-7271-4f22-aec1-df4aa66e72c9" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory_0321fb16-c4b9-4bee-86a5-44732e9f04e9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory"/> <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets_06352673-6eda-485f-995a-8d863a88a900" xlink:to="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory_0321fb16-c4b9-4bee-86a5-44732e9f04e9" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets_c52fd095-4868-4110-82ca-fabbd18af8b3" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets"/> <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets_06352673-6eda-485f-995a-8d863a88a900" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets_c52fd095-4868-4110-82ca-fabbd18af8b3" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles_067e23ca-f5ae-4a48-9480-0f1c50ea8b68" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles"/> <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets_06352673-6eda-485f-995a-8d863a88a900" xlink:to="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles_067e23ca-f5ae-4a48-9480-0f1c50ea8b68" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets_9b1f8ae7-5d96-4067-818e-015cf90f1b49" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets"/> <link:calculationArc order="8" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets_06352673-6eda-485f-995a-8d863a88a900" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets_9b1f8ae7-5d96-4067-818e-015cf90f1b49" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_f3dd03bb-12ec-4577-aead-3c4737a0599f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments_192e1749-d8ca-484b-8b24-376991eb708e" xlink:href="splp-20230930.xsd#splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_f3dd03bb-12ec-4577-aead-3c4737a0599f" xlink:to="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments_192e1749-d8ca-484b-8b24-376991eb708e" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_94ec774f-9193-4e32-9146-d8eff0acbb38" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_f3dd03bb-12ec-4577-aead-3c4737a0599f" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_94ec774f-9193-4e32-9146-d8eff0acbb38" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_ca780f18-4a84-454b-bc8e-3c5e4d9b8f1c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment"/> <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_f3dd03bb-12ec-4577-aead-3c4737a0599f" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_ca780f18-4a84-454b-bc8e-3c5e4d9b8f1c" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_4ba0ae44-fc98-43d5-a91b-9e6c031c5b58" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets"/> <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_f3dd03bb-12ec-4577-aead-3c4737a0599f" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_4ba0ae44-fc98-43d5-a91b-9e6c031c5b58" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets_effc3f5a-8ed5-4fcb-9537-32f60000d773" xlink:href="splp-20230930.xsd#splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets"/> <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_f3dd03bb-12ec-4577-aead-3c4737a0599f" xlink:to="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets_effc3f5a-8ed5-4fcb-9537-32f60000d773" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_efd0cf0f-dfa4-4a03-8ef9-6d53ee00ddbb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets"/> <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_f3dd03bb-12ec-4577-aead-3c4737a0599f" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_efd0cf0f-dfa4-4a03-8ef9-6d53ee00ddbb" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_08f7de12-0d45-4494-a2f7-3b2401a2a3c2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory"/> <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_f3dd03bb-12ec-4577-aead-3c4737a0599f" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_08f7de12-0d45-4494-a2f7-3b2401a2a3c2" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_04887a34-683d-40c5-8f3f-1eaada3266bd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill"/> <link:calculationArc order="8" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_f3dd03bb-12ec-4577-aead-3c4737a0599f" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_04887a34-683d-40c5-8f3f-1eaada3266bd" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresIntangibleAssetsDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#AcquisitionsandDivestituresIntangibleAssetsDetails"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/AcquisitionsandDivestituresIntangibleAssetsDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_fc4409fe-49be-441e-a5b6-95173374d1c3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_90589f03-5605-413b-90d8-f718d3e60657" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_fc4409fe-49be-441e-a5b6-95173374d1c3" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_90589f03-5605-413b-90d8-f718d3e60657" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_61f2dfec-da17-4cd0-b708-188be183c7c5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_fc4409fe-49be-441e-a5b6-95173374d1c3" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_61f2dfec-da17-4cd0-b708-188be183c7c5" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleLoansReceivableDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#LoansReceivableIncludingLoansHeldForSaleLoansReceivableDetails"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleLoansReceivableDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableNetCurrent_fcaac1f4-7dff-4948-970f-f11a8df28f8d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetCurrent"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableGrossCurrent_ad64640b-20aa-48e9-9458-8420808782cd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableGrossCurrent"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NotesAndLoansReceivableNetCurrent_fcaac1f4-7dff-4948-970f-f11a8df28f8d" xlink:to="loc_us-gaap_NotesAndLoansReceivableGrossCurrent_ad64640b-20aa-48e9-9458-8420808782cd" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForNotesAndLoansReceivableCurrent_39a2f4f3-b125-4dcf-bbed-84fde21b1a89" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForNotesAndLoansReceivableCurrent"/> <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NotesAndLoansReceivableNetCurrent_fcaac1f4-7dff-4948-970f-f11a8df28f8d" xlink:to="loc_us-gaap_AllowanceForNotesAndLoansReceivableCurrent_39a2f4f3-b125-4dcf-bbed-84fde21b1a89" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross_a6f26040-f32c-40ea-af4d-6abfbcf7bef4" xlink:href="splp-20230930.xsd#splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableGrossCurrent_16bed7d7-ed60-41f5-8d7d-3580e5ff30df" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableGrossCurrent"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross_a6f26040-f32c-40ea-af4d-6abfbcf7bef4" xlink:to="loc_us-gaap_NotesAndLoansReceivableGrossCurrent_16bed7d7-ed60-41f5-8d7d-3580e5ff30df" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableGrossNoncurrent_6b067553-d7f3-424a-9d95-41df11159c51" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableGrossNoncurrent"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross_a6f26040-f32c-40ea-af4d-6abfbcf7bef4" xlink:to="loc_us-gaap_NotesAndLoansReceivableGrossNoncurrent_6b067553-d7f3-424a-9d95-41df11159c51" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_09e54ea8-fccb-4321-baaa-8b50b0ef46d2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLosses"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForNotesAndLoansReceivableCurrent_499bae78-f689-462b-90c7-93163961ade3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForNotesAndLoansReceivableCurrent"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_09e54ea8-fccb-4321-baaa-8b50b0ef46d2" xlink:to="loc_us-gaap_AllowanceForNotesAndLoansReceivableCurrent_499bae78-f689-462b-90c7-93163961ade3" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent_6acd27f5-9bab-4293-aa3e-e1769c118e50" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_09e54ea8-fccb-4321-baaa-8b50b0ef46d2" xlink:to="loc_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent_6acd27f5-9bab-4293-aa3e-e1769c118e50" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal_a9bc5f4d-cf35-4a0f-b9e1-7282fea9d85c" xlink:href="splp-20230930.xsd#splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross_1c0c87d8-817b-4f84-9d9f-c964ef4ff89d" xlink:href="splp-20230930.xsd#splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal_a9bc5f4d-cf35-4a0f-b9e1-7282fea9d85c" xlink:to="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross_1c0c87d8-817b-4f84-9d9f-c964ef4ff89d" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_d023228b-3091-4605-a7d2-6d9cb6611e6b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLosses"/> <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal_a9bc5f4d-cf35-4a0f-b9e1-7282fea9d85c" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_d023228b-3091-4605-a7d2-6d9cb6611e6b" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableNetNoncurrent_14e186ea-5f35-4f87-bd94-0eeae58dea36" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetNoncurrent"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableGrossNoncurrent_a24e7008-579a-448f-bd2a-476fce36fa00" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableGrossNoncurrent"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NotesAndLoansReceivableNetNoncurrent_14e186ea-5f35-4f87-bd94-0eeae58dea36" xlink:to="loc_us-gaap_NotesAndLoansReceivableGrossNoncurrent_a24e7008-579a-448f-bd2a-476fce36fa00" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent_7a41c8e7-a19d-40ac-bcd5-5fe1e071882c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent"/> <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NotesAndLoansReceivableNetNoncurrent_14e186ea-5f35-4f87-bd94-0eeae58dea36" xlink:to="loc_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent_7a41c8e7-a19d-40ac-bcd5-5fe1e071882c" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleAllowanceforLoanandLeaseLossesandOutstandingLoansDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#LoansReceivableIncludingLoansHeldForSaleAllowanceforLoanandLeaseLossesandOutstandingLoansDetails"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleAllowanceforLoanandLeaseLossesandOutstandingLoansDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_f9b5e4de-33f6-4edf-a843-c0351b6c12f6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLosses"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1_537e0ef3-4e3c-4dcb-910f-3b4d168de657" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_f9b5e4de-33f6-4edf-a843-c0351b6c12f6" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1_537e0ef3-4e3c-4dcb-910f-3b4d168de657" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment_b3ecf201-051b-41ba-93cb-a4288e94ea36" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_f9b5e4de-33f6-4edf-a843-c0351b6c12f6" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment_b3ecf201-051b-41ba-93cb-a4288e94ea36" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesReceivableGross_85795eed-2658-4789-a5e7-95687f36838f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesReceivableGross"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment_d8efbe7e-bb3d-45b9-b2bb-9f853dac5397" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NotesReceivableGross_85795eed-2658-4789-a5e7-95687f36838f" xlink:to="loc_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment_d8efbe7e-bb3d-45b9-b2bb-9f853dac5397" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment_a6cf35c6-2ce1-4d6c-957e-0d9fb6910363" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NotesReceivableGross_85795eed-2658-4789-a5e7-95687f36838f" xlink:to="loc_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment_a6cf35c6-2ce1-4d6c-957e-0d9fb6910363" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InventoriesNetSummaryofInventoriesDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#InventoriesNetSummaryofInventoriesDetails"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/InventoriesNetSummaryofInventoriesDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryGross_95a2310b-cdb8-4db8-98a6-a13bb33795bd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryGross"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryFinishedGoods_a2325cf3-ffd6-4b6c-a997-ed241daf5247" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryFinishedGoods"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryGross_95a2310b-cdb8-4db8-98a6-a13bb33795bd" xlink:to="loc_us-gaap_InventoryFinishedGoods_a2325cf3-ffd6-4b6c-a997-ed241daf5247" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryWorkInProcess_d0470948-8191-4b5d-b64a-de7ef51eeee1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryWorkInProcess"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryGross_95a2310b-cdb8-4db8-98a6-a13bb33795bd" xlink:to="loc_us-gaap_InventoryWorkInProcess_d0470948-8191-4b5d-b64a-de7ef51eeee1" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryRawMaterials_76b84893-51d8-4949-9adb-8595e5a968d2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryRawMaterials"/> <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryGross_95a2310b-cdb8-4db8-98a6-a13bb33795bd" xlink:to="loc_us-gaap_InventoryRawMaterials_76b84893-51d8-4949-9adb-8595e5a968d2" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherInventory_11bc0f91-584a-476c-ba44-a99e2b671bd4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherInventory"/> <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryGross_95a2310b-cdb8-4db8-98a6-a13bb33795bd" xlink:to="loc_us-gaap_OtherInventory_11bc0f91-584a-476c-ba44-a99e2b671bd4" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryNet_6654fb5e-25ed-4074-8139-a57b67e4b44c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryGross_5df49d25-877e-46e0-9971-8214af751850" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryGross"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryNet_6654fb5e-25ed-4074-8139-a57b67e4b44c" xlink:to="loc_us-gaap_InventoryGross_5df49d25-877e-46e0-9971-8214af751850" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryLIFOReserve_74f34265-cd90-4b1b-ad6d-5f743a815eb2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryLIFOReserve"/> <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryNet_6654fb5e-25ed-4074-8139-a57b67e4b44c" xlink:to="loc_us-gaap_InventoryLIFOReserve_74f34265-cd90-4b1b-ad6d-5f743a815eb2" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetGoodwillReconciliationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#GoodwillandOtherIntangibleAssetsNetGoodwillReconciliationDetails"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetGoodwillReconciliationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_4ab78df0-5d04-41f1-87d2-c1a2b5a4fb77" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Goodwill"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillGross_8823dfc2-2901-4192-8004-71bd1e90f06c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillGross"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Goodwill_4ab78df0-5d04-41f1-87d2-c1a2b5a4fb77" xlink:to="loc_us-gaap_GoodwillGross_8823dfc2-2901-4192-8004-71bd1e90f06c" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_b3ea654b-164e-48c6-81b1-da25cecb0570" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss"/> <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Goodwill_4ab78df0-5d04-41f1-87d2-c1a2b5a4fb77" xlink:to="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_b3ea654b-164e-48c6-81b1-da25cecb0570" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetOtherIntangibleAssetsDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#GoodwillandOtherIntangibleAssetsNetOtherIntangibleAssetsDetails"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetOtherIntangibleAssetsDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsNet_059f5238-e320-419e-8803-85182b4c488b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsGross_0453e106-b13d-42e9-9a95-8ed4168eadca" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsGross"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsNet_059f5238-e320-419e-8803-85182b4c488b" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsGross_0453e106-b13d-42e9-9a95-8ed4168eadca" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_cac00d4c-6b4a-479d-b385-10518be9eae8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/> <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsNet_059f5238-e320-419e-8803-85182b4c488b" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_cac00d4c-6b4a-479d-b385-10518be9eae8" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InvestmentsEquitySecuritiesDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#InvestmentsEquitySecuritiesDetails"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/InvestmentsEquitySecuritiesDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesFvNiGainLoss_dc214dbb-cb6d-47d0-8989-8147934cbc08" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquitySecuritiesFvNiGainLoss"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss_8eaea415-5316-447b-9eae-84f088c82115" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EquitySecuritiesFvNiGainLoss_dc214dbb-cb6d-47d0-8989-8147934cbc08" xlink:to="loc_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss_8eaea415-5316-447b-9eae-84f088c82115" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesFvNiRealizedGainLoss_4630bcea-3897-4e51-80dc-d24d498c96b3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquitySecuritiesFvNiRealizedGainLoss"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EquitySecuritiesFvNiGainLoss_dc214dbb-cb6d-47d0-8989-8147934cbc08" xlink:to="loc_us-gaap_EquitySecuritiesFvNiRealizedGainLoss_4630bcea-3897-4e51-80dc-d24d498c96b3" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InvestmentsOtherInvestmentsRelatedPartyDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#InvestmentsOtherInvestmentsRelatedPartyDetails"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/InvestmentsOtherInvestmentsRelatedPartyDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecurities_ccaf49df-83f2-4e67-a9a3-050374f47ae6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecurities"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesFairValue_18b68d40-3de0-469d-919e-27381ba7c711" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesFairValue"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_HeldToMaturitySecurities_ccaf49df-83f2-4e67-a9a3-050374f47ae6" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesFairValue_18b68d40-3de0-469d-919e-27381ba7c711" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain_5e66eb75-aff2-4cfc-99f6-7709ae53a560" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain"/> <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_HeldToMaturitySecurities_ccaf49df-83f2-4e67-a9a3-050374f47ae6" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain_5e66eb75-aff2-4cfc-99f6-7709ae53a560" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InvestmentsOtherInvestmentsRelatedPartyDetails_1" xlink:type="simple" xlink:href="splp-20230930.xsd#InvestmentsOtherInvestmentsRelatedPartyDetails_1"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/InvestmentsOtherInvestmentsRelatedPartyDetails_1" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecurities_03e701f1-1f64-4646-9950-5d311c23b039" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecurities"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount_8ed339d4-1143-42b0-862a-ff8c2b8b8927" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_HeldToMaturitySecurities_03e701f1-1f64-4646-9950-5d311c23b039" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount_8ed339d4-1143-42b0-862a-ff8c2b8b8927" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount_245bf2a2-7b60-4cee-9a16-2d10c5309f62" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_HeldToMaturitySecurities_03e701f1-1f64-4646-9950-5d311c23b039" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount_245bf2a2-7b60-4cee-9a16-2d10c5309f62" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount_6ffa40bf-f614-4644-9770-894867fd3d32" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount"/> <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_HeldToMaturitySecurities_03e701f1-1f64-4646-9950-5d311c23b039" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount_6ffa40bf-f614-4644-9770-894867fd3d32" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/DebtLongtermandShorttermDebtDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#DebtLongtermandShorttermDebtDetails"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/DebtLongtermandShorttermDebtDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtLongtermAndShorttermCombinedAmount_d281bb41-ae57-4b9e-a4cf-41b7f3a5c085" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtLongtermAndShorttermCombinedAmount"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebt_8ebe3c6f-452f-4277-a68e-87c2e73493c6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebt"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DebtLongtermAndShorttermCombinedAmount_d281bb41-ae57-4b9e-a4cf-41b7f3a5c085" xlink:to="loc_us-gaap_LongTermDebt_8ebe3c6f-452f-4277-a68e-87c2e73493c6" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermBorrowings_157535ad-8b2b-4072-99eb-a18941102852" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowings"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DebtLongtermAndShorttermCombinedAmount_d281bb41-ae57-4b9e-a4cf-41b7f3a5c085" xlink:to="loc_us-gaap_ShortTermBorrowings_157535ad-8b2b-4072-99eb-a18941102852" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebt_f9c6da90-86de-4f54-b317-fe1c51b273f9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebt"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtCurrent_2b6992d0-2b69-4ce2-9432-6d1fb33e8a68" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtCurrent"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_f9c6da90-86de-4f54-b317-fe1c51b273f9" xlink:to="loc_us-gaap_LongTermDebtCurrent_2b6992d0-2b69-4ce2-9432-6d1fb33e8a68" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtNoncurrent_c7673b69-aef0-411b-94aa-0df458fe7eb4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtNoncurrent"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_f9c6da90-86de-4f54-b317-fe1c51b273f9" xlink:to="loc_us-gaap_LongTermDebtNoncurrent_c7673b69-aef0-411b-94aa-0df458fe7eb4" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/DebtMaturitiesDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#DebtMaturitiesDetails"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/DebtMaturitiesDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebt_8d97d882-f9b2-479d-969a-2c2da54f7e90" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebt"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_68229f8b-8dda-4bcc-ae23-150666df6483" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_8d97d882-f9b2-479d-969a-2c2da54f7e90" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_68229f8b-8dda-4bcc-ae23-150666df6483" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_615ccab8-b46a-41a0-8ef6-84ae15d79a6e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_8d97d882-f9b2-479d-969a-2c2da54f7e90" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_615ccab8-b46a-41a0-8ef6-84ae15d79a6e" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_dfad76cb-ccc8-4451-8078-e35023d72a0e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree"/> <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_8d97d882-f9b2-479d-969a-2c2da54f7e90" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_dfad76cb-ccc8-4451-8078-e35023d72a0e" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_c5c15c74-545f-43fe-ba11-672274bd75a8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour"/> <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_8d97d882-f9b2-479d-969a-2c2da54f7e90" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_c5c15c74-545f-43fe-ba11-672274bd75a8" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_c394438b-d82f-4c35-8455-09e9079b867c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive"/> <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_8d97d882-f9b2-479d-969a-2c2da54f7e90" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_c394438b-d82f-4c35-8455-09e9079b867c" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_26dcc7fd-94d4-4e6c-850b-f96fa790c8f0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive"/> <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_8d97d882-f9b2-479d-969a-2c2da54f7e90" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_26dcc7fd-94d4-4e6c-850b-f96fa790c8f0" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefitsComponentsofPensionExpenseandOtherPostretirementBenefitExpenseDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#PensionandOtherPostRetirementBenefitsComponentsofPensionExpenseandOtherPostretirementBenefitExpenseDetails"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefitsComponentsofPensionExpenseandOtherPostretirementBenefitExpenseDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_9b4b26d8-2fbd-4c31-b652-6a396299460c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanInterestCost_c86a62a7-dd4f-4f35-87c6-2c9003e8fe68" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanInterestCost"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_9b4b26d8-2fbd-4c31-b652-6a396299460c" xlink:to="loc_us-gaap_DefinedBenefitPlanInterestCost_c86a62a7-dd4f-4f35-87c6-2c9003e8fe68" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets_cae86c6c-a62c-4f61-835e-a68f5dcad663" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets"/> <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_9b4b26d8-2fbd-4c31-b652-6a396299460c" xlink:to="loc_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets_cae86c6c-a62c-4f61-835e-a68f5dcad663" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses_922e2baf-ca1a-477d-8c79-fc37c0631221" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses"/> <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_9b4b26d8-2fbd-4c31-b652-6a396299460c" xlink:to="loc_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses_922e2baf-ca1a-477d-8c79-fc37c0631221" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/NetIncomePerCommonUnitDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#NetIncomePerCommonUnitDetails"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/NetIncomePerCommonUnitDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_b5bfae1d-4a86-4636-ba66-19689cd777fa" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding_5fc1fc7f-2a1a-4376-b091-7a7e52d7acce" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_b5bfae1d-4a86-4636-ba66-19689cd777fa" xlink:to="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding_5fc1fc7f-2a1a-4376-b091-7a7e52d7acce" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock_0e90bc01-c0ef-4aaf-8daf-79e2e5d29762" xlink:href="splp-20230930.xsd#splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_b5bfae1d-4a86-4636-ba66-19689cd777fa" xlink:to="loc_splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock_0e90bc01-c0ef-4aaf-8daf-79e2e5d29762" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock_0f9c3222-7834-4ca7-b1ae-626c287d630d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock"/> <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_b5bfae1d-4a86-4636-ba66-19689cd777fa" xlink:to="loc_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock_0f9c3222-7834-4ca7-b1ae-626c287d630d" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_IncrementalCommonSharesAttributableToIncentiveUnits_99dfc610-1f14-4945-be4b-f254a622c0c8" xlink:href="splp-20230930.xsd#splp_IncrementalCommonSharesAttributableToIncentiveUnits"/> <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_b5bfae1d-4a86-4636-ba66-19689cd777fa" xlink:to="loc_splp_IncrementalCommonSharesAttributableToIncentiveUnits_99dfc610-1f14-4945-be4b-f254a622c0c8" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NetIncomeLossAvailableToCommonUnitholders_1fd77a28-7909-400b-a8a4-589cc5764fd6" xlink:href="splp-20230930.xsd#splp_NetIncomeLossAvailableToCommonUnitholders"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther_a1b6e252-68c8-443c-9b12-c79a17e2f93e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_NetIncomeLossAvailableToCommonUnitholders_1fd77a28-7909-400b-a8a4-589cc5764fd6" xlink:to="loc_us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther_a1b6e252-68c8-443c-9b12-c79a17e2f93e" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLoss_92589f9a-3c8d-4e99-8c1f-acd08f8858d1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_splp_NetIncomeLossAvailableToCommonUnitholders_1fd77a28-7909-400b-a8a4-589cc5764fd6" xlink:to="loc_us-gaap_NetIncomeLoss_92589f9a-3c8d-4e99-8c1f-acd08f8858d1" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FairValueMeasurementsHierarchyTableDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#FairValueMeasurementsHierarchyTableDetails"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/FairValueMeasurementsHierarchyTableDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesFairValueDisclosure_d90c6879-d4c9-4db8-adf7-460b994dc647" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesFairValueDisclosure"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeLiabilities_e0baf597-37fb-44d3-ad3b-071b55100337" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeLiabilities"/> <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesFairValueDisclosure_d90c6879-d4c9-4db8-adf7-460b994dc647" xlink:to="loc_us-gaap_DerivativeLiabilities_e0baf597-37fb-44d3-ad3b-071b55100337" xlink:type="arc"/> </link:calculationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/SegmentInformationScheduleofSegmentInformationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#SegmentInformationScheduleofSegmentInformationDetails"/> <link:calculationLink xlink:role="http://www.steelpartners.com/role/SegmentInformationScheduleofSegmentInformationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_2d76c2cc-baea-442c-8b15-e1cca0b45f84" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpense_c4e6d27c-d404-4616-8988-0abc93ddb89a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/> <link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_2d76c2cc-baea-442c-8b15-e1cca0b45f84" xlink:to="loc_us-gaap_InterestExpense_c4e6d27c-d404-4616-8988-0abc93ddb89a" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_2550dcd6-0f74-4b48-ae42-26a11b57c59e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/> <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_2d76c2cc-baea-442c-8b15-e1cca0b45f84" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_2550dcd6-0f74-4b48-ae42-26a11b57c59e" xlink:type="arc"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_d22d1cc9-f3c3-418c-a091-5a38172472af" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/> <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_2d76c2cc-baea-442c-8b15-e1cca0b45f84" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_d22d1cc9-f3c3-418c-a091-5a38172472af" xlink:type="arc"/> </link:calculationLink> </link:linkbase> </XBRL> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>EX-101.DEF <SEQUENCE>8 <FILENAME>splp-20230930_def.xml <DESCRIPTION>XBRL TAXONOMY EXTENSION DEFINITION LINKBASE DOCUMENT <TEXT> <XBRL> <?xml version="1.0" encoding="UTF-8"?> <!--XBRL Document Created with the Workiva Platform--> <!--Copyright 2023 Workiva--> <!--r:91f8410e-2ab6-4ce0-b470-957948cf45c4,g:5e06a50b-25b7-497a-b74f-acd88b2f8c8b--> <link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"> <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/all" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all"/> <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension"/> <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default"/> <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain"/> <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member"/> <link:roleRef roleURI="http://www.steelpartners.com/role/Cover" xlink:type="simple" xlink:href="splp-20230930.xsd#Cover"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/Cover" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityListingsLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentType_31fbe56a-6054-445a-b889-9ab5670e0606" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentType"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_DocumentType_31fbe56a-6054-445a-b889-9ab5670e0606" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentQuarterlyReport_98a75c8b-d33b-408e-8d25-8ae73e2a9943" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentQuarterlyReport"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_DocumentQuarterlyReport_98a75c8b-d33b-408e-8d25-8ae73e2a9943" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentPeriodEndDate_082d38ac-a2de-48b3-bdcd-a77e1a841533" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_DocumentPeriodEndDate_082d38ac-a2de-48b3-bdcd-a77e1a841533" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentTransitionReport_610251cb-3a9f-44e7-aed7-e9ea2159deae" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentTransitionReport"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_DocumentTransitionReport_610251cb-3a9f-44e7-aed7-e9ea2159deae" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityFileNumber_89ae1973-f862-4ce4-ac92-3578b0b6fc44" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityFileNumber_89ae1973-f862-4ce4-ac92-3578b0b6fc44" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityRegistrantName_680e4e58-2511-49eb-98c5-9f0fa7b07ea5" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityRegistrantName_680e4e58-2511-49eb-98c5-9f0fa7b07ea5" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityIncorporationStateCountryCode_b6d53a8a-9937-4aa5-be73-d32b49a1cd37" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityIncorporationStateCountryCode_b6d53a8a-9937-4aa5-be73-d32b49a1cd37" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityTaxIdentificationNumber_5fdc8416-d411-47f6-88fd-5e981cd43923" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityTaxIdentificationNumber_5fdc8416-d411-47f6-88fd-5e981cd43923" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressAddressLine1_0660b20f-f91e-4da3-86cc-13199f9b3711" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityAddressAddressLine1_0660b20f-f91e-4da3-86cc-13199f9b3711" xlink:type="arc" order="8"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressCityOrTown_d6f78a2f-ff7c-4346-802b-01814f525e51" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityAddressCityOrTown_d6f78a2f-ff7c-4346-802b-01814f525e51" xlink:type="arc" order="9"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressStateOrProvince_13881f2b-c704-4e72-91db-73291885487e" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressStateOrProvince"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityAddressStateOrProvince_13881f2b-c704-4e72-91db-73291885487e" xlink:type="arc" order="10"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressPostalZipCode_2554e470-db8b-41ef-8058-8ea54a8f8d42" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityAddressPostalZipCode_2554e470-db8b-41ef-8058-8ea54a8f8d42" xlink:type="arc" order="11"/> <link:loc xlink:type="locator" xlink:label="loc_dei_CityAreaCode_10484f9a-7e47-420a-8112-c34538833cc7" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_CityAreaCode_10484f9a-7e47-420a-8112-c34538833cc7" xlink:type="arc" order="12"/> <link:loc xlink:type="locator" xlink:label="loc_dei_LocalPhoneNumber_8bb3ae96-956f-4ad3-bff9-94d7ebb4d613" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_LocalPhoneNumber_8bb3ae96-956f-4ad3-bff9-94d7ebb4d613" xlink:type="arc" order="13"/> <link:loc xlink:type="locator" xlink:label="loc_dei_Security12bTitle_da2b52aa-5737-40ae-aa88-2ac15ee276a8" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_Security12bTitle_da2b52aa-5737-40ae-aa88-2ac15ee276a8" xlink:type="arc" order="14"/> <link:loc xlink:type="locator" xlink:label="loc_dei_TradingSymbol_f34dfab6-e067-42b5-990d-290b07a23407" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_TradingSymbol_f34dfab6-e067-42b5-990d-290b07a23407" xlink:type="arc" order="15"/> <link:loc xlink:type="locator" xlink:label="loc_dei_SecurityExchangeName_a96c44bc-aaf3-4d58-a037-cb774b6cd5b4" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_SecurityExchangeName_a96c44bc-aaf3-4d58-a037-cb774b6cd5b4" xlink:type="arc" order="16"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityCurrentReportingStatus_c6781ca2-771d-4f2a-9dea-0380fefa4739" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCurrentReportingStatus"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityCurrentReportingStatus_c6781ca2-771d-4f2a-9dea-0380fefa4739" xlink:type="arc" order="17"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityInteractiveDataCurrent_77fd16ef-9947-4321-818c-efd9d813f478" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityInteractiveDataCurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityInteractiveDataCurrent_77fd16ef-9947-4321-818c-efd9d813f478" xlink:type="arc" order="18"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityFilerCategory_8a3d05d7-f6de-435a-8951-b7634290ece9" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFilerCategory"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityFilerCategory_8a3d05d7-f6de-435a-8951-b7634290ece9" xlink:type="arc" order="19"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntitySmallBusiness_dc4d1e39-4713-4674-b6d1-d1e53cabc8c0" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntitySmallBusiness"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntitySmallBusiness_dc4d1e39-4713-4674-b6d1-d1e53cabc8c0" xlink:type="arc" order="20"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityEmergingGrowthCompany_54a578c2-6747-4975-960b-5a281b30ff4f" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityEmergingGrowthCompany"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityEmergingGrowthCompany_54a578c2-6747-4975-960b-5a281b30ff4f" xlink:type="arc" order="21"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityShellCompany_a37795d8-f814-4b38-a93f-dc604d263e27" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityShellCompany"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityShellCompany_a37795d8-f814-4b38-a93f-dc604d263e27" xlink:type="arc" order="22"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityCommonStockSharesOutstanding_3e66ad29-c7e3-4f81-9c24-6560942373b5" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCommonStockSharesOutstanding"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityCommonStockSharesOutstanding_3e66ad29-c7e3-4f81-9c24-6560942373b5" xlink:type="arc" order="23"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityCentralIndexKey_7b667713-ae22-49e8-80a9-2c5a36b5b73a" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCentralIndexKey"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityCentralIndexKey_7b667713-ae22-49e8-80a9-2c5a36b5b73a" xlink:type="arc" order="24"/> <link:loc xlink:type="locator" xlink:label="loc_dei_CurrentFiscalYearEndDate_9d97cb8b-3ab7-4051-b913-96aa865a6424" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CurrentFiscalYearEndDate"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_CurrentFiscalYearEndDate_9d97cb8b-3ab7-4051-b913-96aa865a6424" xlink:type="arc" order="25"/> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentFiscalYearFocus_36fbd5cf-13fd-40f1-9517-042e61c27054" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalYearFocus"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_DocumentFiscalYearFocus_36fbd5cf-13fd-40f1-9517-042e61c27054" xlink:type="arc" order="26"/> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentFiscalPeriodFocus_b5b67c52-0bcf-4973-bd43-b3dfb482f2bb" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalPeriodFocus"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_DocumentFiscalPeriodFocus_b5b67c52-0bcf-4973-bd43-b3dfb482f2bb" xlink:type="arc" order="27"/> <link:loc xlink:type="locator" xlink:label="loc_dei_AmendmentFlag_c31ca31e-ba10-49c8-957e-c758f93061e8" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentFlag"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_AmendmentFlag_c31ca31e-ba10-49c8-957e-c758f93061e8" xlink:type="arc" order="28"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityListingsTable_cbda4e40-380b-4f91-8367-d57a274d9dd7" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityListingsTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityListingsTable_cbda4e40-380b-4f91-8367-d57a274d9dd7" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_eebf2541-c629-4ecc-bacd-80460b31f726" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_dei_EntityListingsTable_cbda4e40-380b-4f91-8367-d57a274d9dd7" xlink:to="loc_us-gaap_StatementClassOfStockAxis_eebf2541-c629-4ecc-bacd-80460b31f726" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_eebf2541-c629-4ecc-bacd-80460b31f726_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_eebf2541-c629-4ecc-bacd-80460b31f726" xlink:to="loc_us-gaap_ClassOfStockDomain_eebf2541-c629-4ecc-bacd-80460b31f726_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_6c8eab48-7151-4d7d-b36e-161d0764921f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_eebf2541-c629-4ecc-bacd-80460b31f726" xlink:to="loc_us-gaap_ClassOfStockDomain_6c8eab48-7151-4d7d-b36e-161d0764921f" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockMember_2d86a551-5bf1-4cc8-a427-d651c7bf290a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_6c8eab48-7151-4d7d-b36e-161d0764921f" xlink:to="loc_us-gaap_CommonStockMember_2d86a551-5bf1-4cc8-a427-d651c7bf290a" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SeriesAPreferredUnitsMember_838ea634-dd55-4fa6-a6f7-b6be846acd71" xlink:href="splp-20230930.xsd#splp_SeriesAPreferredUnitsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_6c8eab48-7151-4d7d-b36e-161d0764921f" xlink:to="loc_splp_SeriesAPreferredUnitsMember_838ea634-dd55-4fa6-a6f7-b6be846acd71" xlink:type="arc" order="1"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/ConsolidatedStatementsofOperationsUnaudited" xlink:type="simple" xlink:href="splp-20230930.xsd#ConsolidatedStatementsofOperationsUnaudited"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/ConsolidatedStatementsofOperationsUnaudited" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenuesAbstract_3b93213b-0016-4b05-9402-97c76cda983d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenuesAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_RevenuesAbstract_3b93213b-0016-4b05-9402-97c76cda983d" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_f600078d-90bb-4191-a409-600c2c8cb9e4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_3b93213b-0016-4b05-9402-97c76cda983d" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_f600078d-90bb-4191-a409-600c2c8cb9e4" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpensesAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostOfGoodsAndServicesSold_46ede1ec-28df-4149-bb8a-b0fa911fdf9a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsAndServicesSold"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_CostOfGoodsAndServicesSold_46ede1ec-28df-4149-bb8a-b0fa911fdf9a" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpense_1f02e8c9-c58f-414f-b352-d05c0c1b8293" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_SellingGeneralAndAdministrativeExpense_1f02e8c9-c58f-414f-b352-d05c0c1b8293" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TangibleAssetImpairmentCharges_fcd74f88-f3a5-4a6c-b3bf-53b210c5b746" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TangibleAssetImpairmentCharges"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_TangibleAssetImpairmentCharges_fcd74f88-f3a5-4a6c-b3bf-53b210c5b746" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingInterestExpense_3ac1b386-dd6c-4f6b-b6ca-25dcb80aa14d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingInterestExpense"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_FinancingInterestExpense_3ac1b386-dd6c-4f6b-b6ca-25dcb80aa14d" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProvisionForLoanLossesExpensed_065f7f32-b7b0-43b3-9c6a-f56f72aacd5d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForLoanLossesExpensed"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_ProvisionForLoanLossesExpensed_065f7f32-b7b0-43b3-9c6a-f56f72aacd5d" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpense_fbd40fc4-1312-4b69-879b-c024de64ed8b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_InterestExpense_fbd40fc4-1312-4b69-879b-c024de64ed8b" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnSaleOfBusiness_800944ff-edc6-45a0-b19b-8a02d683f598" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSaleOfBusiness"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_GainLossOnSaleOfBusiness_800944ff-edc6-45a0-b19b-8a02d683f598" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtAndEquitySecuritiesGainLoss_f337366e-70bd-4d74-8404-7a6f6c15a356" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtAndEquitySecuritiesGainLoss"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_DebtAndEquitySecuritiesGainLoss_f337366e-70bd-4d74-8404-7a6f6c15a356" xlink:type="arc" order="8"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherOperatingIncomeExpenseNet_67843220-14f3-435e-97f0-2d8e357ce518" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherOperatingIncomeExpenseNet"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_OtherOperatingIncomeExpenseNet_67843220-14f3-435e-97f0-2d8e357ce518" xlink:type="arc" order="9"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpenses_4cec3c2f-db95-4c6b-a4b6-ddbd3a361390" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpenses"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_CostsAndExpenses_4cec3c2f-db95-4c6b-a4b6-ddbd3a361390" xlink:type="arc" order="10"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffd4f888-f6ea-4ca7-8dd7-cd4ca33dbf5b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffd4f888-f6ea-4ca7-8dd7-cd4ca33dbf5b" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_f78e076e-f745-4b48-9b66-c809bf229f33" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_f78e076e-f745-4b48-9b66-c809bf229f33" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_63b347d2-9b41-4e69-bf54-21eab6a26966" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_IncomeLossFromEquityMethodInvestments_63b347d2-9b41-4e69-bf54-21eab6a26966" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_64d11221-20d7-4b29-b58e-7d0b37fe488b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_ProfitLoss_64d11221-20d7-4b29-b58e-7d0b37fe488b" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_2f926324-96f5-453d-af69-995745d1ca3f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_2f926324-96f5-453d-af69-995745d1ca3f" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLoss_39850413-1954-4da5-a20f-9a52bd9c2def" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_NetIncomeLoss_39850413-1954-4da5-a20f-9a52bd9c2def" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract_26a2f055-4189-49c4-8cd4-c7c05b9c3af7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract_26a2f055-4189-49c4-8cd4-c7c05b9c3af7" xlink:type="arc" order="8"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic_54d1d0a2-27d4-41f1-bad6-4a26f786357e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract_26a2f055-4189-49c4-8cd4-c7c05b9c3af7" xlink:to="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic_54d1d0a2-27d4-41f1-bad6-4a26f786357e" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract_ffa51d62-d8c7-4dc9-a9ed-21a11c75bc5f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract_ffa51d62-d8c7-4dc9-a9ed-21a11c75bc5f" xlink:type="arc" order="9"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_be5b6082-fda7-48aa-a8d7-6a2c6314ed2d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract_ffa51d62-d8c7-4dc9-a9ed-21a11c75bc5f" xlink:to="loc_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_be5b6082-fda7-48aa-a8d7-6a2c6314ed2d" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding_8242ffc0-eb86-4db8-9657-b36b3971d9a2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding_8242ffc0-eb86-4db8-9657-b36b3971d9a2" xlink:type="arc" order="10"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_8362088c-e3f3-4113-b408-f4d95f77c391" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_8362088c-e3f3-4113-b408-f4d95f77c391" xlink:type="arc" order="11"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementTable_cb7337df-11b8-4595-9a68-2d6cfe06f43c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_StatementTable_cb7337df-11b8-4595-9a68-2d6cfe06f43c" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ProductOrServiceAxis_ae2a246d-dcb2-4afb-955b-ff4866463a09" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_cb7337df-11b8-4595-9a68-2d6cfe06f43c" xlink:to="loc_srt_ProductOrServiceAxis_ae2a246d-dcb2-4afb-955b-ff4866463a09" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_ae2a246d-dcb2-4afb-955b-ff4866463a09_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ProductOrServiceAxis_ae2a246d-dcb2-4afb-955b-ff4866463a09" xlink:to="loc_srt_ProductsAndServicesDomain_ae2a246d-dcb2-4afb-955b-ff4866463a09_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_c8a71c5a-e4d8-40e9-9250-9672ce3f0b14" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ProductOrServiceAxis_ae2a246d-dcb2-4afb-955b-ff4866463a09" xlink:to="loc_srt_ProductsAndServicesDomain_c8a71c5a-e4d8-40e9-9250-9672ce3f0b14" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_DiversifiedIndustrialMember_cfd6f637-16f1-4b1c-b95b-c5c5cfa22128" xlink:href="splp-20230930.xsd#splp_DiversifiedIndustrialMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_c8a71c5a-e4d8-40e9-9250-9672ce3f0b14" xlink:to="loc_splp_DiversifiedIndustrialMember_cfd6f637-16f1-4b1c-b95b-c5c5cfa22128" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnergyServiceMember_88817940-4ac6-4d86-8d4f-43d4327472b3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnergyServiceMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_c8a71c5a-e4d8-40e9-9250-9672ce3f0b14" xlink:to="loc_us-gaap_EnergyServiceMember_88817940-4ac6-4d86-8d4f-43d4327472b3" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialServiceMember_b9c3d9fc-eaa2-4544-8c5e-d32d86323152" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialServiceMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_c8a71c5a-e4d8-40e9-9250-9672ce3f0b14" xlink:to="loc_us-gaap_FinancialServiceMember_b9c3d9fc-eaa2-4544-8c5e-d32d86323152" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SupplyChainMember_71f1a63b-0226-4bc8-8697-c64e852e4439" xlink:href="splp-20230930.xsd#splp_SupplyChainMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_c8a71c5a-e4d8-40e9-9250-9672ce3f0b14" xlink:to="loc_splp_SupplyChainMember_71f1a63b-0226-4bc8-8697-c64e852e4439" xlink:type="arc" order="3"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/ConsolidatedStatementofChangesinCapitalUnaudited" xlink:type="simple" xlink:href="splp-20230930.xsd#ConsolidatedStatementofChangesinCapitalUnaudited"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/ConsolidatedStatementofChangesinCapitalUnaudited" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementLineItems_511bab5d-3d1a-48d5-a828-f8a274672b6f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPartnersCapitalRollForward"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_511bab5d-3d1a-48d5-a828-f8a274672b6f" xlink:to="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_61ae9208-780b-4c05-85fd-d515ace20174" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_61ae9208-780b-4c05-85fd-d515ace20174" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockCommonShares_3e25ee02-be25-4556-a8d8-cf5850089070" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonShares"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_TreasuryStockCommonShares_3e25ee02-be25-4556-a8d8-cf5850089070" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_a085438c-a43b-4686-be81-2347ea64b42b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_a085438c-a43b-4686-be81-2347ea64b42b" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_1ddbd803-b806-486b-a7ef-f4b3d627e3ed" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_ProfitLoss_1ddbd803-b806-486b-a7ef-f4b3d627e3ed" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_f65d61b0-5cd5-4e7b-b9e7-63f418137c79" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_f65d61b0-5cd5-4e7b-b9e7-63f418137c79" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax_ce1d69b5-6958-4774-a3c2-9dc24a7d878c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax_ce1d69b5-6958-4774-a3c2-9dc24a7d878c" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation_915a1078-9acb-4184-b860-8b4c8a569228" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation_915a1078-9acb-4184-b860-8b4c8a569228" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAccountUnitBasedCompensation_1e3021c0-94b2-446e-8df1-6edcb5a81563" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAccountUnitBasedCompensation"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_PartnersCapitalAccountUnitBasedCompensation_1e3021c0-94b2-446e-8df1-6edcb5a81563" xlink:type="arc" order="8"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation_0f1b29ce-e3b9-446d-9667-25f694c6c300" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation_0f1b29ce-e3b9-446d-9667-25f694c6c300" xlink:type="arc" order="9"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation_60871c19-1f3a-471a-ab47-e5f5c30acbef" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation_60871c19-1f3a-471a-ab47-e5f5c30acbef" xlink:type="arc" order="10"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAccountUnitsTreasury_9780584d-5dcf-4c7c-9802-9b3a425305b6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAccountUnitsTreasury"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_PartnersCapitalAccountUnitsTreasury_9780584d-5dcf-4c7c-9802-9b3a425305b6" xlink:type="arc" order="11"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases_830aacf0-7d7e-41fe-9112-7e9fe588ff09" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases_830aacf0-7d7e-41fe-9112-7e9fe588ff09" xlink:type="arc" order="12"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MinorityInterestDecreaseFromRedemptions_ae1d3187-3f5a-4229-9112-082859b8ca2e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MinorityInterestDecreaseFromRedemptions"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_MinorityInterestDecreaseFromRedemptions_ae1d3187-3f5a-4229-9112-082859b8ca2e" xlink:type="arc" order="13"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests_27c8a17a-2115-4fea-9600-9541f9beefd2" xlink:href="splp-20230930.xsd#splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests_27c8a17a-2115-4fea-9600-9541f9beefd2" xlink:type="arc" order="14"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalOther_6412afb5-eeb7-421f-8eb1-95ef773a3051" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalOther"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_PartnersCapitalOther_6412afb5-eeb7-421f-8eb1-95ef773a3051" xlink:type="arc" order="15"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_2b42cb5b-8c72-455f-bb05-c6ed3971118b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockCommonShares_f4a65711-6f8f-423d-9482-c8c8c63f1f75" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonShares"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_7db93de1-db94-495c-809a-5f4cc7c9c1dc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountingStandardsUpdateExtensibleList_b62d7edd-a254-4873-afaf-3f87d2cbf657" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingStandardsUpdateExtensibleList"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_511bab5d-3d1a-48d5-a828-f8a274672b6f" xlink:to="loc_us-gaap_AccountingStandardsUpdateExtensibleList_b62d7edd-a254-4873-afaf-3f87d2cbf657" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementTable_0efa44eb-dd23-4f2e-9b13-12855c696622" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_511bab5d-3d1a-48d5-a828-f8a274672b6f" xlink:to="loc_us-gaap_StatementTable_0efa44eb-dd23-4f2e-9b13-12855c696622" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_a8f74a48-a44a-499d-bff6-b20de0d7e02b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_0efa44eb-dd23-4f2e-9b13-12855c696622" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_a8f74a48-a44a-499d-bff6-b20de0d7e02b" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_a8f74a48-a44a-499d-bff6-b20de0d7e02b_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_a8f74a48-a44a-499d-bff6-b20de0d7e02b" xlink:to="loc_us-gaap_EquityComponentDomain_a8f74a48-a44a-499d-bff6-b20de0d7e02b_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_dff8619d-e91f-4eb8-85f4-7b4444b0aaeb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_a8f74a48-a44a-499d-bff6-b20de0d7e02b" xlink:to="loc_us-gaap_EquityComponentDomain_dff8619d-e91f-4eb8-85f4-7b4444b0aaeb" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ParentMember_51a58a1a-1406-4407-9977-778871a9def9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ParentMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_dff8619d-e91f-4eb8-85f4-7b4444b0aaeb" xlink:to="loc_us-gaap_ParentMember_51a58a1a-1406-4407-9977-778871a9def9" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalUnitsMember_b1e93173-e177-4c48-9c27-9d4a1e3f6c88" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalUnitsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ParentMember_51a58a1a-1406-4407-9977-778871a9def9" xlink:to="loc_us-gaap_CapitalUnitsMember_b1e93173-e177-4c48-9c27-9d4a1e3f6c88" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockCommonMember_3ee333db-d1ac-4259-ae27-0448ab11215e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ParentMember_51a58a1a-1406-4407-9977-778871a9def9" xlink:to="loc_us-gaap_TreasuryStockCommonMember_3ee333db-d1ac-4259-ae27-0448ab11215e" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PartnersCapitalMember_220aed37-22f5-4a67-914c-264b0aa6dc68" xlink:href="splp-20230930.xsd#splp_PartnersCapitalMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ParentMember_51a58a1a-1406-4407-9977-778871a9def9" xlink:to="loc_splp_PartnersCapitalMember_220aed37-22f5-4a67-914c-264b0aa6dc68" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeMember_7dd0b192-84f1-4b01-a544-26ede86d76c4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ParentMember_51a58a1a-1406-4407-9977-778871a9def9" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeMember_7dd0b192-84f1-4b01-a544-26ede86d76c4" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NoncontrollingInterestMember_c970fa9b-2ea3-4b17-bdd1-749c3fc7bc60" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NoncontrollingInterestMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_dff8619d-e91f-4eb8-85f4-7b4444b0aaeb" xlink:to="loc_us-gaap_NoncontrollingInterestMember_c970fa9b-2ea3-4b17-bdd1-749c3fc7bc60" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_589ad132-e0e0-40b8-b3bf-b05a86f326b5" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_0efa44eb-dd23-4f2e-9b13-12855c696622" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_589ad132-e0e0-40b8-b3bf-b05a86f326b5" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_589ad132-e0e0-40b8-b3bf-b05a86f326b5_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_589ad132-e0e0-40b8-b3bf-b05a86f326b5" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_589ad132-e0e0-40b8-b3bf-b05a86f326b5_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_4dcf774c-f321-4542-973c-eef24c8358f6" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_589ad132-e0e0-40b8-b3bf-b05a86f326b5" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_4dcf774c-f321-4542-973c-eef24c8358f6" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_a7f5cd79-5245-4410-ae76-f66737797c81" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_4dcf774c-f321-4542-973c-eef24c8358f6" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_a7f5cd79-5245-4410-ae76-f66737797c81" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/NatureoftheBusinessandBasisofPresentationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#NatureoftheBusinessandBasisofPresentationDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/NatureoftheBusinessandBasisofPresentationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_561ba921-1fc9-467d-bf34-dcc0c00313c9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease_96decf43-d66f-48cc-9f8a-9542252b5c85" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_561ba921-1fc9-467d-bf34-dcc0c00313c9" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease_96decf43-d66f-48cc-9f8a-9542252b5c85" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_cd21d4f8-9a43-440d-896a-256790da1b17" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_561ba921-1fc9-467d-bf34-dcc0c00313c9" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_cd21d4f8-9a43-440d-896a-256790da1b17" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_199863ad-5e57-446f-89fd-4f597866e231" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_cd21d4f8-9a43-440d-896a-256790da1b17" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_199863ad-5e57-446f-89fd-4f597866e231" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_199863ad-5e57-446f-89fd-4f597866e231_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_199863ad-5e57-446f-89fd-4f597866e231" xlink:to="loc_us-gaap_SegmentDomain_199863ad-5e57-446f-89fd-4f597866e231_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_adebee01-c280-4d4a-bc6f-a9f75fa3e2db" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_199863ad-5e57-446f-89fd-4f597866e231" xlink:to="loc_us-gaap_SegmentDomain_adebee01-c280-4d4a-bc6f-a9f75fa3e2db" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialServicesMember_0c391c58-6a85-4d39-a86d-8513d5d89ce1" xlink:href="splp-20230930.xsd#splp_FinancialServicesMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_adebee01-c280-4d4a-bc6f-a9f75fa3e2db" xlink:to="loc_splp_FinancialServicesMember_0c391c58-6a85-4d39-a86d-8513d5d89ce1" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_b56e5b66-5403-4d88-ba1f-b0fc1c2310db" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_cd21d4f8-9a43-440d-896a-256790da1b17" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_b56e5b66-5403-4d88-ba1f-b0fc1c2310db" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_b56e5b66-5403-4d88-ba1f-b0fc1c2310db_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_b56e5b66-5403-4d88-ba1f-b0fc1c2310db" xlink:to="loc_us-gaap_EquityComponentDomain_b56e5b66-5403-4d88-ba1f-b0fc1c2310db_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_e79fa9c2-fb3b-4e53-bf47-13a70ec550b2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_b56e5b66-5403-4d88-ba1f-b0fc1c2310db" xlink:to="loc_us-gaap_EquityComponentDomain_e79fa9c2-fb3b-4e53-bf47-13a70ec550b2" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PartnersCapitalMember_1d3a5389-dc61-4b51-bb6e-2b3cdf0c8c41" xlink:href="splp-20230930.xsd#splp_PartnersCapitalMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_e79fa9c2-fb3b-4e53-bf47-13a70ec550b2" xlink:to="loc_splp_PartnersCapitalMember_1d3a5389-dc61-4b51-bb6e-2b3cdf0c8c41" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RevenuesDisaggregationofRevenueDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#RevenuesDisaggregationofRevenueDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/RevenuesDisaggregationofRevenueDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisaggregationOfRevenueLineItems_ffa1300b-6fd9-4fe4-bff6-2cd4910546fa" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisaggregationOfRevenueLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_2deddc55-0129-40b3-8841-3d2976db0a7f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_ffa1300b-6fd9-4fe4-bff6-2cd4910546fa" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_2deddc55-0129-40b3-8841-3d2976db0a7f" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisaggregationOfRevenueTable_a066c06d-122d-41a1-b4ae-83d9648e38a7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisaggregationOfRevenueTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_ffa1300b-6fd9-4fe4-bff6-2cd4910546fa" xlink:to="loc_us-gaap_DisaggregationOfRevenueTable_a066c06d-122d-41a1-b4ae-83d9648e38a7" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_srt_StatementGeographicalAxis_de7958f7-8522-43c5-9068-3d4587a34cd9" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DisaggregationOfRevenueTable_a066c06d-122d-41a1-b4ae-83d9648e38a7" xlink:to="loc_srt_StatementGeographicalAxis_de7958f7-8522-43c5-9068-3d4587a34cd9" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_SegmentGeographicalDomain_de7958f7-8522-43c5-9068-3d4587a34cd9_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_StatementGeographicalAxis_de7958f7-8522-43c5-9068-3d4587a34cd9" xlink:to="loc_srt_SegmentGeographicalDomain_de7958f7-8522-43c5-9068-3d4587a34cd9_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_SegmentGeographicalDomain_89af585d-018f-43ce-93b7-614f1f5e80bd" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_StatementGeographicalAxis_de7958f7-8522-43c5-9068-3d4587a34cd9" xlink:to="loc_srt_SegmentGeographicalDomain_89af585d-018f-43ce-93b7-614f1f5e80bd" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_country_US_33382cee-7b10-4513-9620-9b9750465c48" xlink:href="https://xbrl.sec.gov/country/2023/country-2023.xsd#country_US"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_SegmentGeographicalDomain_89af585d-018f-43ce-93b7-614f1f5e80bd" xlink:to="loc_country_US_33382cee-7b10-4513-9620-9b9750465c48" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NonUsMember_af3b75cc-1fad-40ad-9d7a-81cef596090f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonUsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_SegmentGeographicalDomain_89af585d-018f-43ce-93b7-614f1f5e80bd" xlink:to="loc_us-gaap_NonUsMember_af3b75cc-1fad-40ad-9d7a-81cef596090f" xlink:type="arc" order="1"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#AcquisitionsandDivestituresNarrativeDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/AcquisitionsandDivestituresNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ExchangeAgreementSharesExchanged_3b0be1ef-1beb-4adf-80e0-0c7626afd9ee" xlink:href="splp-20230930.xsd#splp_ExchangeAgreementSharesExchanged"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_splp_ExchangeAgreementSharesExchanged_3b0be1ef-1beb-4adf-80e0-0c7626afd9ee" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockParOrStatedValuePerShare_54230560-25c7-4cf2-84ba-86124f040f71" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_CommonStockParOrStatedValuePerShare_54230560-25c7-4cf2-84ba-86124f040f71" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockConvertibleSharesIssuable_61cb888a-8254-4b75-866d-a2603970042a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockConvertibleSharesIssuable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_PreferredStockConvertibleSharesIssuable_61cb888a-8254-4b75-866d-a2603970042a" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage_470ff933-2e18-4f48-bfed-aa6f1d746603" xlink:href="splp-20230930.xsd#splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage_470ff933-2e18-4f48-bfed-aa6f1d746603" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_eb9279df-34bb-4f2e-bb61-c950c01141b3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_eb9279df-34bb-4f2e-bb61-c950c01141b3" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_0c75a461-6815-4f7b-a300-6a9bd5ff175c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_0c75a461-6815-4f7b-a300-6a9bd5ff175c" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_440ae798-8da8-4ff4-adb9-071389a42b06" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_440ae798-8da8-4ff4-adb9-071389a42b06" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium_ae1d53b6-0523-4e1a-88b8-8af11e7dc721" xlink:href="splp-20230930.xsd#splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium_ae1d53b6-0523-4e1a-88b8-8af11e7dc721" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss_5ea6a773-b1b0-46d9-a40e-c7534a938370" xlink:href="splp-20230930.xsd#splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss_5ea6a773-b1b0-46d9-a40e-c7534a938370" xlink:type="arc" order="8"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets_8ab5d9c8-ebae-457c-a246-212fd9d02701" xlink:href="splp-20230930.xsd#splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets_8ab5d9c8-ebae-457c-a246-212fd9d02701" xlink:type="arc" order="9"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillAcquiredDuringPeriod_0e2a6521-381e-4cff-9fa4-841afb27c44c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAcquiredDuringPeriod"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_GoodwillAcquiredDuringPeriod_0e2a6521-381e-4cff-9fa4-841afb27c44c" xlink:type="arc" order="10"/> <link:loc xlink:type="locator" xlink:label="loc_splp_StockPurchaseAgreementSharesPurchasedPricePerShare_3de9bfb5-ab6f-44f3-92cc-bd1bdf92203c" xlink:href="splp-20230930.xsd#splp_StockPurchaseAgreementSharesPurchasedPricePerShare"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_splp_StockPurchaseAgreementSharesPurchasedPricePerShare_3de9bfb5-ab6f-44f3-92cc-bd1bdf92203c" xlink:type="arc" order="11"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction_1aef845e-6947-4041-aa93-b812e5fb7856" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction_1aef845e-6947-4041-aa93-b812e5fb7856" xlink:type="arc" order="12"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationConsiderationTransferred1_d42dd8bf-7e6c-4ccb-91e6-6aa9c45530b0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationConsiderationTransferred1"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_BusinessCombinationConsiderationTransferred1_d42dd8bf-7e6c-4ccb-91e6-6aa9c45530b0" xlink:type="arc" order="13"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetAcquisitionConsiderationTransferred_603bfc60-063f-4dd3-8eb4-8e2e85925654" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionConsiderationTransferred"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_AssetAcquisitionConsiderationTransferred_603bfc60-063f-4dd3-8eb4-8e2e85925654" xlink:type="arc" order="14"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration_151787d6-abe6-422b-a5ec-ca64435b310d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration_151787d6-abe6-422b-a5ec-ca64435b310d" xlink:type="arc" order="15"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_f9c90569-be4d-4333-adf7-45c15e69f8ce" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_f9c90569-be4d-4333-adf7-45c15e69f8ce" xlink:type="arc" order="16"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_8a8ffa50-b13b-4e07-9ba4-4de04fff7e59" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_8a8ffa50-b13b-4e07-9ba4-4de04fff7e59" xlink:type="arc" order="17"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_6e815418-872f-44b8-9afc-6433f5288ba8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:to="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_6e815418-872f-44b8-9afc-6433f5288ba8" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_6e815418-872f-44b8-9afc-6433f5288ba8_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_6e815418-872f-44b8-9afc-6433f5288ba8" xlink:to="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_6e815418-872f-44b8-9afc-6433f5288ba8_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_2dc0ed43-5dad-4c68-b5fa-50f283dfee96" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_6e815418-872f-44b8-9afc-6433f5288ba8" xlink:to="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_2dc0ed43-5dad-4c68-b5fa-50f283dfee96" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SLPowerElectronicsCorporationMember_c4677a08-ec1a-47a3-95b6-5e4140b9ab1a" xlink:href="splp-20230930.xsd#splp_SLPowerElectronicsCorporationMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_2dc0ed43-5dad-4c68-b5fa-50f283dfee96" xlink:to="loc_splp_SLPowerElectronicsCorporationMember_c4677a08-ec1a-47a3-95b6-5e4140b9ab1a" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_350b1223-c6f9-4d06-a2a2-651dfff5289a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_350b1223-c6f9-4d06-a2a2-651dfff5289a" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_350b1223-c6f9-4d06-a2a2-651dfff5289a_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_350b1223-c6f9-4d06-a2a2-651dfff5289a" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_350b1223-c6f9-4d06-a2a2-651dfff5289a_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_899f2232-b6cc-4b6a-96f1-112453ac42da" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_350b1223-c6f9-4d06-a2a2-651dfff5289a" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_899f2232-b6cc-4b6a-96f1-112453ac42da" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_84350826-97db-4168-8820-15fb4abcd4e1" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_899f2232-b6cc-4b6a-96f1-112453ac42da" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_84350826-97db-4168-8820-15fb4abcd4e1" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_IGoMember_710cdb36-f27e-4446-879d-c16a78d5de44" xlink:href="splp-20230930.xsd#splp_IGoMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_899f2232-b6cc-4b6a-96f1-112453ac42da" xlink:to="loc_splp_IGoMember_710cdb36-f27e-4446-879d-c16a78d5de44" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_OwnershipAxis_20683832-a5fe-4969-81b1-7857174aa747" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_OwnershipAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:to="loc_srt_OwnershipAxis_20683832-a5fe-4969-81b1-7857174aa747" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_srt_OwnershipDomain_20683832-a5fe-4969-81b1-7857174aa747_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_OwnershipDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_OwnershipAxis_20683832-a5fe-4969-81b1-7857174aa747" xlink:to="loc_srt_OwnershipDomain_20683832-a5fe-4969-81b1-7857174aa747_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_OwnershipDomain_c4fcf48d-9a08-4643-a723-235478ca737c" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_OwnershipDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_OwnershipAxis_20683832-a5fe-4969-81b1-7857174aa747" xlink:to="loc_srt_OwnershipDomain_c4fcf48d-9a08-4643-a723-235478ca737c" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_IGoMember_08d5974f-22b5-4eec-987e-0233cfe991dc" xlink:href="splp-20230930.xsd#splp_IGoMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_OwnershipDomain_c4fcf48d-9a08-4643-a723-235478ca737c" xlink:to="loc_splp_IGoMember_08d5974f-22b5-4eec-987e-0233cfe991dc" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_32d2293f-d2b3-43fc-bdb0-6af316b23b97" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:to="loc_us-gaap_StatementClassOfStockAxis_32d2293f-d2b3-43fc-bdb0-6af316b23b97" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_32d2293f-d2b3-43fc-bdb0-6af316b23b97_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_32d2293f-d2b3-43fc-bdb0-6af316b23b97" xlink:to="loc_us-gaap_ClassOfStockDomain_32d2293f-d2b3-43fc-bdb0-6af316b23b97_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_cc017a6f-869c-42ea-b1a2-f9ac83b43c3f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_32d2293f-d2b3-43fc-bdb0-6af316b23b97" xlink:to="loc_us-gaap_ClassOfStockDomain_cc017a6f-869c-42ea-b1a2-f9ac83b43c3f" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockMember_62927e2d-e7f7-44f2-a449-b2708ebb8cfe" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_cc017a6f-869c-42ea-b1a2-f9ac83b43c3f" xlink:to="loc_us-gaap_CommonStockMember_62927e2d-e7f7-44f2-a449-b2708ebb8cfe" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SeriesEConvertiblePreferredStockMember_cfcb6db2-0967-4d9f-88c9-a0427f6b0fcf" xlink:href="splp-20230930.xsd#splp_SeriesEConvertiblePreferredStockMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_cc017a6f-869c-42ea-b1a2-f9ac83b43c3f" xlink:to="loc_splp_SeriesEConvertiblePreferredStockMember_cfcb6db2-0967-4d9f-88c9-a0427f6b0fcf" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupClassificationAxis_063590e7-87b4-4221-88ac-be45d91f2df2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupClassificationAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:to="loc_us-gaap_DisposalGroupClassificationAxis_063590e7-87b4-4221-88ac-be45d91f2df2" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupClassificationDomain_063590e7-87b4-4221-88ac-be45d91f2df2_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupClassificationDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DisposalGroupClassificationAxis_063590e7-87b4-4221-88ac-be45d91f2df2" xlink:to="loc_us-gaap_DisposalGroupClassificationDomain_063590e7-87b4-4221-88ac-be45d91f2df2_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupClassificationDomain_8c387ac7-e2f5-4f80-8f22-0910d91807e4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupClassificationDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DisposalGroupClassificationAxis_063590e7-87b4-4221-88ac-be45d91f2df2" xlink:to="loc_us-gaap_DisposalGroupClassificationDomain_8c387ac7-e2f5-4f80-8f22-0910d91807e4" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupHeldforsaleNotDiscontinuedOperationsMember_3c66231b-74d5-4308-8826-2ea77f49aa9c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupHeldforsaleNotDiscontinuedOperationsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisposalGroupClassificationDomain_8c387ac7-e2f5-4f80-8f22-0910d91807e4" xlink:to="loc_us-gaap_DisposalGroupHeldforsaleNotDiscontinuedOperationsMember_3c66231b-74d5-4308-8826-2ea77f49aa9c" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember_97299d64-0a48-4001-a4a3-4a32b26b29bc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DiscontinuedOperationsDisposedOfBySaleMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisposalGroupClassificationDomain_8c387ac7-e2f5-4f80-8f22-0910d91807e4" xlink:to="loc_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember_97299d64-0a48-4001-a4a3-4a32b26b29bc" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetAcquisitionAxis_33cd3462-b98c-4721-a7ed-1d1a7fc73150" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:to="loc_us-gaap_AssetAcquisitionAxis_33cd3462-b98c-4721-a7ed-1d1a7fc73150" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetAcquisitionDomain_33cd3462-b98c-4721-a7ed-1d1a7fc73150_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AssetAcquisitionAxis_33cd3462-b98c-4721-a7ed-1d1a7fc73150" xlink:to="loc_us-gaap_AssetAcquisitionDomain_33cd3462-b98c-4721-a7ed-1d1a7fc73150_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetAcquisitionDomain_b722e895-0c1a-4ab4-8caf-d361cf9c413f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AssetAcquisitionAxis_33cd3462-b98c-4721-a7ed-1d1a7fc73150" xlink:to="loc_us-gaap_AssetAcquisitionDomain_b722e895-0c1a-4ab4-8caf-d361cf9c413f" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SecurityPremiumFinanceCompanyLLCMember_a23c1ba0-0ced-4e11-94b2-2fff90ac9a60" xlink:href="splp-20230930.xsd#splp_SecurityPremiumFinanceCompanyLLCMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetAcquisitionDomain_b722e895-0c1a-4ab4-8caf-d361cf9c413f" xlink:to="loc_splp_SecurityPremiumFinanceCompanyLLCMember_a23c1ba0-0ced-4e11-94b2-2fff90ac9a60" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PCSMosaicMember_179f09d3-6a1a-464d-a61b-f84d91f64149" xlink:href="splp-20230930.xsd#splp_PCSMosaicMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetAcquisitionDomain_b722e895-0c1a-4ab4-8caf-d361cf9c413f" xlink:to="loc_splp_PCSMosaicMember_179f09d3-6a1a-464d-a61b-f84d91f64149" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_6e733d67-647f-42b0-80dd-f2a88ad8dbeb" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_6e733d67-647f-42b0-80dd-f2a88ad8dbeb" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_6e733d67-647f-42b0-80dd-f2a88ad8dbeb_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_6e733d67-647f-42b0-80dd-f2a88ad8dbeb" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_6e733d67-647f-42b0-80dd-f2a88ad8dbeb_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_d5920954-2de6-4bb3-bbd7-fdbd78649b51" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_6e733d67-647f-42b0-80dd-f2a88ad8dbeb" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_d5920954-2de6-4bb3-bbd7-fdbd78649b51" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_1de91f47-8725-4b21-b67f-ef259562a943" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_d5920954-2de6-4bb3-bbd7-fdbd78649b51" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_1de91f47-8725-4b21-b67f-ef259562a943" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectIncSTCNMember_f98a7b1f-00b2-40bd-aaa6-34a0f142d7a5" xlink:href="splp-20230930.xsd#splp_SteelConnectIncSTCNMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_d5920954-2de6-4bb3-bbd7-fdbd78649b51" xlink:to="loc_splp_SteelConnectIncSTCNMember_f98a7b1f-00b2-40bd-aaa6-34a0f142d7a5" xlink:type="arc" order="1"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresPurchaseConsiderationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#AcquisitionsandDivestituresPurchaseConsiderationDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/AcquisitionsandDivestituresPurchaseConsiderationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_ac97f860-038d-4417-88c3-9c7ddca73f1f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_281105a1-c6f7-42d4-a5cb-3a69728bcd65" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ac97f860-038d-4417-88c3-9c7ddca73f1f" xlink:to="loc_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_281105a1-c6f7-42d4-a5cb-3a69728bcd65" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentsFairValueDisclosure_20b07ac3-4e8c-422e-8aab-127e1d8df8bf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentsFairValueDisclosure"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ac97f860-038d-4417-88c3-9c7ddca73f1f" xlink:to="loc_us-gaap_InvestmentsFairValueDisclosure_20b07ac3-4e8c-422e-8aab-127e1d8df8bf" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_335c4198-d65b-431c-be91-027639c6c0eb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ac97f860-038d-4417-88c3-9c7ddca73f1f" xlink:to="loc_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_335c4198-d65b-431c-be91-027639c6c0eb" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAcquiredFromAcquisition_44d70388-6ca4-4956-9e57-0cd120667321" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAcquiredFromAcquisition"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ac97f860-038d-4417-88c3-9c7ddca73f1f" xlink:to="loc_us-gaap_CashAcquiredFromAcquisition_44d70388-6ca4-4956-9e57-0cd120667321" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_06511d3c-a0d1-4353-83a0-ef3c0694fd88" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ac97f860-038d-4417-88c3-9c7ddca73f1f" xlink:to="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_06511d3c-a0d1-4353-83a0-ef3c0694fd88" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_c3642ea1-0636-43ee-8b44-5fbf495d03ac" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ac97f860-038d-4417-88c3-9c7ddca73f1f" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_c3642ea1-0636-43ee-8b44-5fbf495d03ac" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_4e25f238-7bb0-42a0-abf3-e028536d480d" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_c3642ea1-0636-43ee-8b44-5fbf495d03ac" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_4e25f238-7bb0-42a0-abf3-e028536d480d" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_4e25f238-7bb0-42a0-abf3-e028536d480d_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_4e25f238-7bb0-42a0-abf3-e028536d480d" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_4e25f238-7bb0-42a0-abf3-e028536d480d_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_8754a3fd-845c-4356-9b75-deafa0bfacd4" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_4e25f238-7bb0-42a0-abf3-e028536d480d" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_8754a3fd-845c-4356-9b75-deafa0bfacd4" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectCommonStockMember_11c1a349-4a7b-42a3-be5c-8ef482abd015" xlink:href="splp-20230930.xsd#splp_SteelConnectCommonStockMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_8754a3fd-845c-4356-9b75-deafa0bfacd4" xlink:to="loc_splp_SteelConnectCommonStockMember_11c1a349-4a7b-42a3-be5c-8ef482abd015" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectSeriesCPreferredStockMember_5b99307b-7e70-432b-8398-13328f3ab3e7" xlink:href="splp-20230930.xsd#splp_SteelConnectSeriesCPreferredStockMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_8754a3fd-845c-4356-9b75-deafa0bfacd4" xlink:to="loc_splp_SteelConnectSeriesCPreferredStockMember_5b99307b-7e70-432b-8398-13328f3ab3e7" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectConvertibleNoteMember_61af07cc-ee4f-464d-bf0f-92b30234c5eb" xlink:href="splp-20230930.xsd#splp_SteelConnectConvertibleNoteMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_8754a3fd-845c-4356-9b75-deafa0bfacd4" xlink:to="loc_splp_SteelConnectConvertibleNoteMember_61af07cc-ee4f-464d-bf0f-92b30234c5eb" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_ff0d82ee-121c-4911-a900-cdbf7ab3c481" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_c3642ea1-0636-43ee-8b44-5fbf495d03ac" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_ff0d82ee-121c-4911-a900-cdbf7ab3c481" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_ff0d82ee-121c-4911-a900-cdbf7ab3c481_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_ff0d82ee-121c-4911-a900-cdbf7ab3c481" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_ff0d82ee-121c-4911-a900-cdbf7ab3c481_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_0f9409cf-0f29-41ea-9130-cfeddc5098e8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_ff0d82ee-121c-4911-a900-cdbf7ab3c481" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_0f9409cf-0f29-41ea-9130-cfeddc5098e8" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_726b5888-3482-4c8f-a152-7c542d14d9d6" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_0f9409cf-0f29-41ea-9130-cfeddc5098e8" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_726b5888-3482-4c8f-a152-7c542d14d9d6" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresAssetsandLiabilitiesAcquiredDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#AcquisitionsandDivestituresAssetsandLiabilitiesAcquiredDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/AcquisitionsandDivestituresAssetsandLiabilitiesAcquiredDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_35cbd7ad-75b7-4388-8c16-7ba75fbc28cf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_35cbd7ad-75b7-4388-8c16-7ba75fbc28cf" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables_b38e92f9-bf18-4df0-98c0-8ae7287b1ebe" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables_b38e92f9-bf18-4df0-98c0-8ae7287b1ebe" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_bf8b0dd2-d2b6-4b71-97af-97dcf0b98693" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_bf8b0dd2-d2b6-4b71-97af-97dcf0b98693" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory_de70dcb1-8cfa-4a7c-a2e5-c7e5b4adee3e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory_de70dcb1-8cfa-4a7c-a2e5-c7e5b4adee3e" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_03839d5d-0ed7-4f11-b51f-24a828cec785" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_03839d5d-0ed7-4f11-b51f-24a828cec785" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets_bf6f745d-2d5c-4c63-901d-69cc2115d5b1" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets_bf6f745d-2d5c-4c63-901d-69cc2115d5b1" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_6d344a8e-f78e-40fd-adf6-ad910cca92ed" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_6d344a8e-f78e-40fd-adf6-ad910cca92ed" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles_7af1a139-742d-4ecb-b3ce-9736b6a63371" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles_7af1a139-742d-4ecb-b3ce-9736b6a63371" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_c03dd98d-257f-4fb4-8e21-d70c8c213853" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_c03dd98d-257f-4fb4-8e21-d70c8c213853" xlink:type="arc" order="8"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets_c0f0137e-f796-4bd5-aaba-833a9f9139c5" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets_c0f0137e-f796-4bd5-aaba-833a9f9139c5" xlink:type="arc" order="9"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_497484d3-7ae3-4ec1-96b7-76111ec20b26" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_497484d3-7ae3-4ec1-96b7-76111ec20b26" xlink:type="arc" order="10"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment_9cade315-5e9b-4417-8d7b-fe61c44accdf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment_9cade315-5e9b-4417-8d7b-fe61c44accdf" xlink:type="arc" order="11"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets_9381e9aa-f099-4e29-add0-f62947b37624" xlink:href="splp-20230930.xsd#splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets_9381e9aa-f099-4e29-add0-f62947b37624" xlink:type="arc" order="12"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets_984549e8-81d8-4442-b68a-5f54e1ec1633" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets_984549e8-81d8-4442-b68a-5f54e1ec1633" xlink:type="arc" order="13"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments_c4b4f79e-d71a-4a90-be12-a47cd81b51c6" xlink:href="splp-20230930.xsd#splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments_c4b4f79e-d71a-4a90-be12-a47cd81b51c6" xlink:type="arc" order="14"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments_2f7ed4f9-889f-44dc-bfb6-9ec3eada376e" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments_2f7ed4f9-889f-44dc-bfb6-9ec3eada376e" xlink:type="arc" order="15"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_3d923b75-5c71-46eb-96d5-766626a7969f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_3d923b75-5c71-46eb-96d5-766626a7969f" xlink:type="arc" order="16"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets_5fed96bf-9e64-4998-9d01-7dc8bac4f3ea" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets_5fed96bf-9e64-4998-9d01-7dc8bac4f3ea" xlink:type="arc" order="17"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_d27328d0-e303-4f85-85c9-3f52da3329b5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_d27328d0-e303-4f85-85c9-3f52da3329b5" xlink:type="arc" order="18"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable_cb266ead-9382-4eb0-80e7-3fa95c6150b5" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable_cb266ead-9382-4eb0-80e7-3fa95c6150b5" xlink:type="arc" order="19"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities_7293c58d-73c9-4aef-98a6-619b84a2cc66" xlink:href="splp-20230930.xsd#splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities_7293c58d-73c9-4aef-98a6-619b84a2cc66" xlink:type="arc" order="20"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities_8947bc31-f6d9-42a0-943d-40921e6763c7" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities_8947bc31-f6d9-42a0-943d-40921e6763c7" xlink:type="arc" order="21"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_9107099f-5349-4bb1-a3d2-bb7920a83007" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_9107099f-5349-4bb1-a3d2-bb7920a83007" xlink:type="arc" order="22"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther_8f89db3a-e7d7-4958-923c-82b246bd909c" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther_8f89db3a-e7d7-4958-923c-82b246bd909c" xlink:type="arc" order="23"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability_02dacdcd-3289-4efc-9868-b1ee95b234b2" xlink:href="splp-20230930.xsd#splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability_02dacdcd-3289-4efc-9868-b1ee95b234b2" xlink:type="arc" order="24"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability_944a664c-6011-430b-8888-e2c46c3aa39d" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability_944a664c-6011-430b-8888-e2c46c3aa39d" xlink:type="arc" order="25"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_2c0cc183-cf1c-480f-8f94-38e6ffdeb0a9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_2c0cc183-cf1c-480f-8f94-38e6ffdeb0a9" xlink:type="arc" order="26"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther_682bbde7-496a-4844-ac72-c520d0f38bfd" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther_682bbde7-496a-4844-ac72-c520d0f38bfd" xlink:type="arc" order="27"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_398791e3-090b-4963-ab0e-015f2f07114e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_398791e3-090b-4963-ab0e-015f2f07114e" xlink:type="arc" order="28"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities_563bcdc3-7bf2-460d-8370-780ec77c29e6" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities_563bcdc3-7bf2-460d-8370-780ec77c29e6" xlink:type="arc" order="29"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_5f889850-6eb3-4fab-ae2b-04d7c6fef5a0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Goodwill"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_Goodwill_5f889850-6eb3-4fab-ae2b-04d7c6fef5a0" xlink:type="arc" order="30"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillPurchaseAccountingAdjustments_b6f562fe-40a9-404a-bd6b-c7ecd9949eab" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillPurchaseAccountingAdjustments"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_GoodwillPurchaseAccountingAdjustments_b6f562fe-40a9-404a-bd6b-c7ecd9949eab" xlink:type="arc" order="31"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_d82d402e-61c1-439c-a30b-bcbdfc237bd4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_d82d402e-61c1-439c-a30b-bcbdfc237bd4" xlink:type="arc" order="32"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred_7df1d507-7c74-4fe4-b4c4-a1ffe1f2111d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred_7df1d507-7c74-4fe4-b4c4-a1ffe1f2111d" xlink:type="arc" order="33"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_c5912c54-cfa0-4eeb-9184-521eac800cef" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_c5912c54-cfa0-4eeb-9184-521eac800cef" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_8f944c01-7f7d-4557-bb37-592343c6d358" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_c5912c54-cfa0-4eeb-9184-521eac800cef" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_8f944c01-7f7d-4557-bb37-592343c6d358" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_8f944c01-7f7d-4557-bb37-592343c6d358_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_8f944c01-7f7d-4557-bb37-592343c6d358" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_8f944c01-7f7d-4557-bb37-592343c6d358_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_e00f6baa-e865-468b-8638-77c6f4281cda" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_8f944c01-7f7d-4557-bb37-592343c6d358" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_e00f6baa-e865-468b-8638-77c6f4281cda" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_e86b2959-c7b8-4e5b-90ee-701337414667" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_e00f6baa-e865-468b-8638-77c6f4281cda" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_e86b2959-c7b8-4e5b-90ee-701337414667" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresIntangibleAssetsDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#AcquisitionsandDivestituresIntangibleAssetsDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/AcquisitionsandDivestituresIntangibleAssetsDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_ff5ca900-0ae4-4165-acf3-52b817a7c2e5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_0ae9ec36-18a9-40d1-a613-2a7c319bfeba" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ff5ca900-0ae4-4165-acf3-52b817a7c2e5" xlink:to="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_0ae9ec36-18a9-40d1-a613-2a7c319bfeba" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_4192002b-9ba2-475a-86d7-e4c6157aacbe" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ff5ca900-0ae4-4165-acf3-52b817a7c2e5" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_4192002b-9ba2-475a-86d7-e4c6157aacbe" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_8ec23717-5393-4c9d-8f4f-65a2bd00614a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ff5ca900-0ae4-4165-acf3-52b817a7c2e5" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_8ec23717-5393-4c9d-8f4f-65a2bd00614a" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_f795e5a6-1597-4e38-8643-5c0e88ec2265" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ff5ca900-0ae4-4165-acf3-52b817a7c2e5" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_f795e5a6-1597-4e38-8643-5c0e88ec2265" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_5555921d-4ddd-4929-9a5d-95948b4b25c8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ff5ca900-0ae4-4165-acf3-52b817a7c2e5" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_5555921d-4ddd-4929-9a5d-95948b4b25c8" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_0d0dcfd2-65aa-4ee6-9bfd-40b3b259d95e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_5555921d-4ddd-4929-9a5d-95948b4b25c8" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_0d0dcfd2-65aa-4ee6-9bfd-40b3b259d95e" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_0d0dcfd2-65aa-4ee6-9bfd-40b3b259d95e_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_0d0dcfd2-65aa-4ee6-9bfd-40b3b259d95e" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_0d0dcfd2-65aa-4ee6-9bfd-40b3b259d95e_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_5e351138-deb3-42cd-bf2c-3b3ed8e97832" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_0d0dcfd2-65aa-4ee6-9bfd-40b3b259d95e" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_5e351138-deb3-42cd-bf2c-3b3ed8e97832" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_1e2e6a49-c076-4d66-b967-5728b3e16a60" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_5e351138-deb3-42cd-bf2c-3b3ed8e97832" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_1e2e6a49-c076-4d66-b967-5728b3e16a60" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_3cd0e0ef-a7ef-447c-8ef4-f1e263054922" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_5555921d-4ddd-4929-9a5d-95948b4b25c8" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_3cd0e0ef-a7ef-447c-8ef4-f1e263054922" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_3cd0e0ef-a7ef-447c-8ef4-f1e263054922_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_3cd0e0ef-a7ef-447c-8ef4-f1e263054922" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_3cd0e0ef-a7ef-447c-8ef4-f1e263054922_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_6bbf84c2-6a81-4a20-a30d-b6aa5b4a2b5a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_3cd0e0ef-a7ef-447c-8ef4-f1e263054922" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_6bbf84c2-6a81-4a20-a30d-b6aa5b4a2b5a" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CustomerRelationshipsMember_38e1d752-37cb-40c3-a772-ceab0ba7e8dd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerRelationshipsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_6bbf84c2-6a81-4a20-a30d-b6aa5b4a2b5a" xlink:to="loc_us-gaap_CustomerRelationshipsMember_38e1d752-37cb-40c3-a772-ceab0ba7e8dd" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_1b27809b-4cce-4aab-94f0-594f0438e7f2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_5555921d-4ddd-4929-9a5d-95948b4b25c8" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_1b27809b-4cce-4aab-94f0-594f0438e7f2" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_1b27809b-4cce-4aab-94f0-594f0438e7f2_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_1b27809b-4cce-4aab-94f0-594f0438e7f2" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_1b27809b-4cce-4aab-94f0-594f0438e7f2_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_e14a4805-d952-482e-a0da-09c59d142453" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_1b27809b-4cce-4aab-94f0-594f0438e7f2" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_e14a4805-d952-482e-a0da-09c59d142453" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TradeNamesMember_51cec47b-054f-48fd-af32-71937b86bc02" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeNamesMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_e14a4805-d952-482e-a0da-09c59d142453" xlink:to="loc_us-gaap_TradeNamesMember_51cec47b-054f-48fd-af32-71937b86bc02" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresProFormaInformationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#AcquisitionsandDivestituresProFormaInformationDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/AcquisitionsandDivestituresProFormaInformationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_3d00f407-77b7-4cc4-9dd9-219b4af0a142" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AsReportedAbstract_ec2d0b0e-00f6-4158-9395-651c450dcd1f" xlink:href="splp-20230930.xsd#splp_AsReportedAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_3d00f407-77b7-4cc4-9dd9-219b4af0a142" xlink:to="loc_splp_AsReportedAbstract_ec2d0b0e-00f6-4158-9395-651c450dcd1f" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_fbce7bbb-a9e7-47a2-8c5c-56849198b7b0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_AsReportedAbstract_ec2d0b0e-00f6-4158-9395-651c450dcd1f" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_fbce7bbb-a9e7-47a2-8c5c-56849198b7b0" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_21e7ce56-5cce-4145-bb86-2505a3233d50" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_AsReportedAbstract_ec2d0b0e-00f6-4158-9395-651c450dcd1f" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_21e7ce56-5cce-4145-bb86-2505a3233d50" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_e157f031-e85d-43ea-a2ed-79de69259dce" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_AsReportedAbstract_ec2d0b0e-00f6-4158-9395-651c450dcd1f" xlink:to="loc_us-gaap_ProfitLoss_e157f031-e85d-43ea-a2ed-79de69259dce" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic_204054ec-8138-4a2e-8140-1ac34e8cd0e1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_AsReportedAbstract_ec2d0b0e-00f6-4158-9395-651c450dcd1f" xlink:to="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic_204054ec-8138-4a2e-8140-1ac34e8cd0e1" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_2afe4c53-4598-42bc-b617-9cf71370cd64" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_AsReportedAbstract_ec2d0b0e-00f6-4158-9395-651c450dcd1f" xlink:to="loc_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_2afe4c53-4598-42bc-b617-9cf71370cd64" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionProFormaInformationAbstract_c58f3012-3753-4c85-917b-57a9d1b307f2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionProFormaInformationAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_3d00f407-77b7-4cc4-9dd9-219b4af0a142" xlink:to="loc_us-gaap_BusinessAcquisitionProFormaInformationAbstract_c58f3012-3753-4c85-917b-57a9d1b307f2" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionsProFormaRevenue_35a0243f-a73d-4f66-a7e7-6903842a56eb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionsProFormaRevenue"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaInformationAbstract_c58f3012-3753-4c85-917b-57a9d1b307f2" xlink:to="loc_us-gaap_BusinessAcquisitionsProFormaRevenue_35a0243f-a73d-4f66-a7e7-6903842a56eb" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest_c3bdcd9a-3a12-47bb-87ee-24efb3ecd06d" xlink:href="splp-20230930.xsd#splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaInformationAbstract_c58f3012-3753-4c85-917b-57a9d1b307f2" xlink:to="loc_splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest_c3bdcd9a-3a12-47bb-87ee-24efb3ecd06d" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss_88c73c1f-72d3-4276-a75c-10ea9dce852f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaInformationAbstract_c58f3012-3753-4c85-917b-57a9d1b307f2" xlink:to="loc_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss_88c73c1f-72d3-4276-a75c-10ea9dce852f" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic_f43c26b7-9a34-4428-8ace-9139b87d4d11" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaInformationAbstract_c58f3012-3753-4c85-917b-57a9d1b307f2" xlink:to="loc_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic_f43c26b7-9a34-4428-8ace-9139b87d4d11" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted_9d27ea10-5994-46ed-aa9e-273e1e2ad5ca" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaInformationAbstract_c58f3012-3753-4c85-917b-57a9d1b307f2" xlink:to="loc_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted_9d27ea10-5994-46ed-aa9e-273e1e2ad5ca" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_4f7a3f6c-cc0e-4079-be0a-fef9b212c842" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_3d00f407-77b7-4cc4-9dd9-219b4af0a142" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_4f7a3f6c-cc0e-4079-be0a-fef9b212c842" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_224665b5-e084-4c87-84cc-c2d690749446" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_4f7a3f6c-cc0e-4079-be0a-fef9b212c842" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_224665b5-e084-4c87-84cc-c2d690749446" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_224665b5-e084-4c87-84cc-c2d690749446_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_224665b5-e084-4c87-84cc-c2d690749446" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_224665b5-e084-4c87-84cc-c2d690749446_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_854cc13f-b7e9-4e85-a394-0aeec742f812" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_224665b5-e084-4c87-84cc-c2d690749446" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_854cc13f-b7e9-4e85-a394-0aeec742f812" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_74a29dc9-840a-4e4d-ba95-142426f6c14c" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_854cc13f-b7e9-4e85-a394-0aeec742f812" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_74a29dc9-840a-4e4d-ba95-142426f6c14c" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleLoansReceivableDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#LoansReceivableIncludingLoansHeldForSaleLoansReceivableDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleLoansReceivableDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross_ca15e071-b67b-4f4f-b38a-70a2427a962c" xlink:href="splp-20230930.xsd#splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross_ca15e071-b67b-4f4f-b38a-70a2427a962c" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale_4a21d9f8-56b5-4c4b-9b9a-77800b6ff5e7" xlink:href="splp-20230930.xsd#splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale_4a21d9f8-56b5-4c4b-9b9a-77800b6ff5e7" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableGrossCurrent_56844a90-4d1e-4539-8152-9291b6c97e11" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableGrossCurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_us-gaap_NotesAndLoansReceivableGrossCurrent_56844a90-4d1e-4539-8152-9291b6c97e11" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableGrossNoncurrent_6fd0b37b-e5d6-47db-bf3b-3db4a2366065" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableGrossNoncurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_us-gaap_NotesAndLoansReceivableGrossNoncurrent_6fd0b37b-e5d6-47db-bf3b-3db4a2366065" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_a3587c83-9807-4414-9bb0-7556e99f355e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLosses"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_a3587c83-9807-4414-9bb0-7556e99f355e" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForNotesAndLoansReceivableCurrent_f91aba56-531f-4deb-b1c9-1447294c859e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForNotesAndLoansReceivableCurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_us-gaap_AllowanceForNotesAndLoansReceivableCurrent_f91aba56-531f-4deb-b1c9-1447294c859e" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent_aefbf23c-39b0-4198-a247-bff84f56c673" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent_aefbf23c-39b0-4198-a247-bff84f56c673" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal_60ea064f-1353-4695-b635-8b2d44ee0737" xlink:href="splp-20230930.xsd#splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal_60ea064f-1353-4695-b635-8b2d44ee0737" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableNetCurrent_e2c06370-de9e-4ec3-8ed2-c6ccf1cb9f08" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetCurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_us-gaap_NotesAndLoansReceivableNetCurrent_e2c06370-de9e-4ec3-8ed2-c6ccf1cb9f08" xlink:type="arc" order="8"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableNetNoncurrent_a530389f-3423-485e-8fbc-14e0466c2a08" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetNoncurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_us-gaap_NotesAndLoansReceivableNetNoncurrent_a530389f-3423-485e-8fbc-14e0466c2a08" xlink:type="arc" order="9"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent_85cfe2db-171c-4ddd-b7fa-26b52da3926c" xlink:href="splp-20230930.xsd#splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent_85cfe2db-171c-4ddd-b7fa-26b52da3926c" xlink:type="arc" order="10"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent_64c15909-8c74-49c2-9c8b-9519de96d49a" xlink:href="splp-20230930.xsd#splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent_64c15909-8c74-49c2-9c8b-9519de96d49a" xlink:type="arc" order="11"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_0b186de9-4979-4a28-9cd1-db48194eab0e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_0b186de9-4979-4a28-9cd1-db48194eab0e" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_9bc12eda-531e-4dd7-ab63-0fe61bb2f8c2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_0b186de9-4979-4a28-9cd1-db48194eab0e" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_9bc12eda-531e-4dd7-ab63-0fe61bb2f8c2" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_9bc12eda-531e-4dd7-ab63-0fe61bb2f8c2_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_9bc12eda-531e-4dd7-ab63-0fe61bb2f8c2" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_9bc12eda-531e-4dd7-ab63-0fe61bb2f8c2_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_6a8dde67-35ce-41de-8112-a88723c9e365" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_9bc12eda-531e-4dd7-ab63-0fe61bb2f8c2" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_6a8dde67-35ce-41de-8112-a88723c9e365" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialLoansHeldForSaleMember_31809358-539e-4782-90a2-bfa300d08dc2" xlink:href="splp-20230930.xsd#splp_CommercialLoansHeldForSaleMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_6a8dde67-35ce-41de-8112-a88723c9e365" xlink:to="loc_splp_CommercialLoansHeldForSaleMember_31809358-539e-4782-90a2-bfa300d08dc2" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialRealEstateOwnerOccupiedReceivableMember_0bd1b65f-43ec-4901-bb7a-a9ddb6431002" xlink:href="splp-20230930.xsd#splp_CommercialRealEstateOwnerOccupiedReceivableMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_6a8dde67-35ce-41de-8112-a88723c9e365" xlink:to="loc_splp_CommercialRealEstateOwnerOccupiedReceivableMember_0bd1b65f-43ec-4901-bb7a-a9ddb6431002" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommercialPortfolioSegmentMember_ad4224cf-dbc5-49de-9392-d375ecf0a45b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommercialPortfolioSegmentMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_6a8dde67-35ce-41de-8112-a88723c9e365" xlink:to="loc_us-gaap_CommercialPortfolioSegmentMember_ad4224cf-dbc5-49de-9392-d375ecf0a45b" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConsumerLoanMember_7f960679-ad8a-4007-ba4a-9dea4586a732" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsumerLoanMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_6a8dde67-35ce-41de-8112-a88723c9e365" xlink:to="loc_us-gaap_ConsumerLoanMember_7f960679-ad8a-4007-ba4a-9dea4586a732" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByMeasurementBasisAxis_97c594ff-fcd8-4ba8-b483-3798b589169d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByMeasurementBasisAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_0b186de9-4979-4a28-9cd1-db48194eab0e" xlink:to="loc_us-gaap_FairValueByMeasurementBasisAxis_97c594ff-fcd8-4ba8-b483-3798b589169d" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_97c594ff-fcd8-4ba8-b483-3798b589169d_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PortionAtFairValueFairValueDisclosureMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByMeasurementBasisAxis_97c594ff-fcd8-4ba8-b483-3798b589169d" xlink:to="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_97c594ff-fcd8-4ba8-b483-3798b589169d_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueDisclosureItemAmountsDomain_314b49e2-1f05-4173-81ea-033cb78d62f0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueDisclosureItemAmountsDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByMeasurementBasisAxis_97c594ff-fcd8-4ba8-b483-3798b589169d" xlink:to="loc_us-gaap_FairValueDisclosureItemAmountsDomain_314b49e2-1f05-4173-81ea-033cb78d62f0" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EstimateOfFairValueFairValueDisclosureMember_12a6eae6-b61a-4937-91dc-7e4afd1ce239" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EstimateOfFairValueFairValueDisclosureMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueDisclosureItemAmountsDomain_314b49e2-1f05-4173-81ea-033cb78d62f0" xlink:to="loc_us-gaap_EstimateOfFairValueFairValueDisclosureMember_12a6eae6-b61a-4937-91dc-7e4afd1ce239" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_395a1296-26a4-4bca-9e1a-dbcc1c7acebf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PortionAtFairValueFairValueDisclosureMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueDisclosureItemAmountsDomain_314b49e2-1f05-4173-81ea-033cb78d62f0" xlink:to="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_395a1296-26a4-4bca-9e1a-dbcc1c7acebf" xlink:type="arc" order="1"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#LoansReceivableIncludingLoansHeldForSaleNarrativeDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesReceivableNet_93ce9b88-4359-496d-9b12-d8cbea9209a1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesReceivableNet"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_NotesReceivableNet_93ce9b88-4359-496d-9b12-d8cbea9209a1" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ServicingAsset_0bb375c4-2691-4ecc-8b7e-b658074c1b7b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ServicingAsset"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_ServicingAsset_0bb375c4-2691-4ecc-8b7e-b658074c1b7b" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleOfLoansHeldForSale_15452a27-f380-4785-86b6-57be5238bd79" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleOfLoansHeldForSale"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_ProceedsFromSaleOfLoansHeldForSale_15452a27-f380-4785-86b6-57be5238bd79" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToPurchaseLoansHeldForSale_32c0dabf-7c08-4fc3-9de5-c2fc4c4466e4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToPurchaseLoansHeldForSale"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_PaymentsToPurchaseLoansHeldForSale_32c0dabf-7c08-4fc3-9de5-c2fc4c4466e4" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease_21bd1352-1c60-4421-be17-66ece22386d3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease_21bd1352-1c60-4421-be17-66ece22386d3" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage_c6808f2c-ad2a-4f5e-ab61-be23ebd8faf0" xlink:href="splp-20230930.xsd#splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage_c6808f2c-ad2a-4f5e-ab61-be23ebd8faf0" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableReservePeriodIncreaseDecrease_3e2dcc14-305e-495e-8a5c-bad5f82d6320" xlink:href="splp-20230930.xsd#splp_FinancingReceivableReservePeriodIncreaseDecrease"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_splp_FinancingReceivableReservePeriodIncreaseDecrease_3e2dcc14-305e-495e-8a5c-bad5f82d6320" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableReserve_397d4ba1-0d96-4f9f-9050-cd2758b68c42" xlink:href="splp-20230930.xsd#splp_FinancingReceivableReserve"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_splp_FinancingReceivableReserve_397d4ba1-0d96-4f9f-9050-cd2758b68c42" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableReservePercentage_9edf22f5-b0a4-4d9f-8841-016c9fea5d32" xlink:href="splp-20230930.xsd#splp_FinancingReceivableReservePercentage"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_splp_FinancingReceivableReservePercentage_9edf22f5-b0a4-4d9f-8841-016c9fea5d32" xlink:type="arc" order="8"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing_d9636a0e-9086-4537-98f0-ea5c9b271df1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing_d9636a0e-9086-4537-98f0-ea5c9b271df1" xlink:type="arc" order="9"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus_aa75edff-8aac-4875-a829-1b02b620fd84" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus_aa75edff-8aac-4875-a829-1b02b620fd84" xlink:type="arc" order="10"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherBorrowings_95683f8d-a52d-4375-a45b-636ba31e76e0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherBorrowings"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_OtherBorrowings_95683f8d-a52d-4375-a45b-636ba31e76e0" xlink:type="arc" order="11"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentDecreaseForgiveness_e6e21c96-6e4c-4715-9c1c-f0979740f9ac" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentDecreaseForgiveness"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_DebtInstrumentDecreaseForgiveness_e6e21c96-6e4c-4715-9c1c-f0979740f9ac" xlink:type="arc" order="12"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableNumberOfShortTermDeferments_f2871725-f7df-434d-b0e3-6c1d95596a7b" xlink:href="splp-20230930.xsd#splp_FinancingReceivableNumberOfShortTermDeferments"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_splp_FinancingReceivableNumberOfShortTermDeferments_f2871725-f7df-434d-b0e3-6c1d95596a7b" xlink:type="arc" order="13"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableAfterAllowanceForCreditLossPercentage_14dfdd82-ecff-4762-817c-e7a6c6dafb40" xlink:href="splp-20230930.xsd#splp_FinancingReceivableAfterAllowanceForCreditLossPercentage"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_splp_FinancingReceivableAfterAllowanceForCreditLossPercentage_14dfdd82-ecff-4762-817c-e7a6c6dafb40" xlink:type="arc" order="14"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_da62b081-88e5-4c8e-b7d7-b31ccc9448b3" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LegalEntityAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_dei_LegalEntityAxis_da62b081-88e5-4c8e-b7d7-b31ccc9448b3" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_da62b081-88e5-4c8e-b7d7-b31ccc9448b3_default" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_da62b081-88e5-4c8e-b7d7-b31ccc9448b3" xlink:to="loc_dei_EntityDomain_da62b081-88e5-4c8e-b7d7-b31ccc9448b3_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_435b3ffb-6d23-4c31-9d82-b748fad854a6" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_da62b081-88e5-4c8e-b7d7-b31ccc9448b3" xlink:to="loc_dei_EntityDomain_435b3ffb-6d23-4c31-9d82-b748fad854a6" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_WebbankMember_07d95166-5885-427d-9e15-a251a322ed48" xlink:href="splp-20230930.xsd#splp_WebbankMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_435b3ffb-6d23-4c31-9d82-b748fad854a6" xlink:to="loc_splp_WebbankMember_07d95166-5885-427d-9e15-a251a322ed48" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablePortfolioSegmentAxis_f68df604-20aa-4403-917f-ffca14f595b9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablePortfolioSegmentAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_us-gaap_FinancingReceivablePortfolioSegmentAxis_f68df604-20aa-4403-917f-ffca14f595b9" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablePortfolioSegmentDomain_f68df604-20aa-4403-917f-ffca14f595b9_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablePortfolioSegmentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FinancingReceivablePortfolioSegmentAxis_f68df604-20aa-4403-917f-ffca14f595b9" xlink:to="loc_us-gaap_FinancingReceivablePortfolioSegmentDomain_f68df604-20aa-4403-917f-ffca14f595b9_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablePortfolioSegmentDomain_15e0667d-3408-4930-8f7e-390ade9c7833" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablePortfolioSegmentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FinancingReceivablePortfolioSegmentAxis_f68df604-20aa-4403-917f-ffca14f595b9" xlink:to="loc_us-gaap_FinancingReceivablePortfolioSegmentDomain_15e0667d-3408-4930-8f7e-390ade9c7833" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConsumerLoanMember_99102fdb-6b90-4b9b-8846-518d6cf34ebd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsumerLoanMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivablePortfolioSegmentDomain_15e0667d-3408-4930-8f7e-390ade9c7833" xlink:to="loc_us-gaap_ConsumerLoanMember_99102fdb-6b90-4b9b-8846-518d6cf34ebd" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis_ac19328b-27aa-44d0-9081-9fdcf6256317" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis_ac19328b-27aa-44d0-9081-9fdcf6256317" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain_ac19328b-27aa-44d0-9081-9fdcf6256317_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis_ac19328b-27aa-44d0-9081-9fdcf6256317" xlink:to="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain_ac19328b-27aa-44d0-9081-9fdcf6256317_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain_98a81e69-8165-4a10-bbc3-7045fe9cc0b3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis_ac19328b-27aa-44d0-9081-9fdcf6256317" xlink:to="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain_98a81e69-8165-4a10-bbc3-7045fe9cc0b3" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember_3b2e0509-f1ec-4fba-b103-9264c2c1321a" xlink:href="splp-20230930.xsd#splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain_98a81e69-8165-4a10-bbc3-7045fe9cc0b3" xlink:to="loc_splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember_3b2e0509-f1ec-4fba-b103-9264c2c1321a" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemAxis_26a0e9f5-6c73-47bf-abf2-e04048a7a113" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnusualOrInfrequentItemAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_us-gaap_UnusualOrInfrequentItemAxis_26a0e9f5-6c73-47bf-abf2-e04048a7a113" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemDomain_26a0e9f5-6c73-47bf-abf2-e04048a7a113_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnusualOrInfrequentItemDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_UnusualOrInfrequentItemAxis_26a0e9f5-6c73-47bf-abf2-e04048a7a113" xlink:to="loc_us-gaap_UnusualOrInfrequentItemDomain_26a0e9f5-6c73-47bf-abf2-e04048a7a113_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemDomain_8cec90df-6c70-47d5-aa66-9c8990f2e2ba" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnusualOrInfrequentItemDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_UnusualOrInfrequentItemAxis_26a0e9f5-6c73-47bf-abf2-e04048a7a113" xlink:to="loc_us-gaap_UnusualOrInfrequentItemDomain_8cec90df-6c70-47d5-aa66-9c8990f2e2ba" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LoanModificationsCOVID19Member_c9e02492-a43b-42bf-acd8-d2dd0f3c75cd" xlink:href="splp-20230930.xsd#splp_LoanModificationsCOVID19Member"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_UnusualOrInfrequentItemDomain_8cec90df-6c70-47d5-aa66-9c8990f2e2ba" xlink:to="loc_splp_LoanModificationsCOVID19Member_c9e02492-a43b-42bf-acd8-d2dd0f3c75cd" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PledgedStatusAxis_5421833a-45bf-4810-a850-14fb35274783" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PledgedStatusAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_us-gaap_PledgedStatusAxis_5421833a-45bf-4810-a850-14fb35274783" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PledgedStatusDomain_5421833a-45bf-4810-a850-14fb35274783_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PledgedStatusDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_PledgedStatusAxis_5421833a-45bf-4810-a850-14fb35274783" xlink:to="loc_us-gaap_PledgedStatusDomain_5421833a-45bf-4810-a850-14fb35274783_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PledgedStatusDomain_0340732b-cfb6-47ea-af39-fec58e5d086f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PledgedStatusDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_PledgedStatusAxis_5421833a-45bf-4810-a850-14fb35274783" xlink:to="loc_us-gaap_PledgedStatusDomain_0340732b-cfb6-47ea-af39-fec58e5d086f" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetPledgedAsCollateralMember_b3ed8ddb-c52f-4941-9431-8d91189cafd9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetPledgedAsCollateralMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PledgedStatusDomain_0340732b-cfb6-47ea-af39-fec58e5d086f" xlink:to="loc_us-gaap_AssetPledgedAsCollateralMember_b3ed8ddb-c52f-4941-9431-8d91189cafd9" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_940c08a5-f282-4610-a6c5-acbf261aec6a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_940c08a5-f282-4610-a6c5-acbf261aec6a" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_940c08a5-f282-4610-a6c5-acbf261aec6a_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_940c08a5-f282-4610-a6c5-acbf261aec6a" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_940c08a5-f282-4610-a6c5-acbf261aec6a_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_92242587-0e68-4ce0-beb2-a7abc5865876" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_940c08a5-f282-4610-a6c5-acbf261aec6a" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_92242587-0e68-4ce0-beb2-a7abc5865876" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_83b74c43-ec21-455a-8c03-7fda214a5584" xlink:href="splp-20230930.xsd#splp_CommercialAndIndustrialFinancingReceivableLoansMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_92242587-0e68-4ce0-beb2-a7abc5865876" xlink:to="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_83b74c43-ec21-455a-8c03-7fda214a5584" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConsumerLoanMember_d0e772f9-c300-4c68-b586-4991bf7772f5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsumerLoanMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_92242587-0e68-4ce0-beb2-a7abc5865876" xlink:to="loc_us-gaap_ConsumerLoanMember_d0e772f9-c300-4c68-b586-4991bf7772f5" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_24ac49a2-5c2d-4c78-959c-e1d07950ef81" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_24ac49a2-5c2d-4c78-959c-e1d07950ef81" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_24ac49a2-5c2d-4c78-959c-e1d07950ef81_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_24ac49a2-5c2d-4c78-959c-e1d07950ef81" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_24ac49a2-5c2d-4c78-959c-e1d07950ef81_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_1e9feb5c-8aba-48a2-87a3-3973d1045d6a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_24ac49a2-5c2d-4c78-959c-e1d07950ef81" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_1e9feb5c-8aba-48a2-87a3-3973d1045d6a" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LiabilitiesAssociatedWithPPPLoanMember_8ab5d815-96a3-4254-a9e6-5233c3d03653" xlink:href="splp-20230930.xsd#splp_LiabilitiesAssociatedWithPPPLoanMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_1e9feb5c-8aba-48a2-87a3-3973d1045d6a" xlink:to="loc_splp_LiabilitiesAssociatedWithPPPLoanMember_8ab5d815-96a3-4254-a9e6-5233c3d03653" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CollateralAxis_be2c2896-b0d7-47a5-96ce-70ec3779d4ce" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CollateralAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_us-gaap_CollateralAxis_be2c2896-b0d7-47a5-96ce-70ec3779d4ce" xlink:type="arc" order="8"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CollateralDomain_be2c2896-b0d7-47a5-96ce-70ec3779d4ce_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CollateralDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_CollateralAxis_be2c2896-b0d7-47a5-96ce-70ec3779d4ce" xlink:to="loc_us-gaap_CollateralDomain_be2c2896-b0d7-47a5-96ce-70ec3779d4ce_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CollateralDomain_f70ea571-fe7e-47cc-83e7-a44af7a0f790" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CollateralDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_CollateralAxis_be2c2896-b0d7-47a5-96ce-70ec3779d4ce" xlink:to="loc_us-gaap_CollateralDomain_f70ea571-fe7e-47cc-83e7-a44af7a0f790" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetPledgedAsCollateralMember_65dbfc35-143c-4804-917f-163b0b3098e7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetPledgedAsCollateralMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CollateralDomain_f70ea571-fe7e-47cc-83e7-a44af7a0f790" xlink:to="loc_us-gaap_AssetPledgedAsCollateralMember_65dbfc35-143c-4804-917f-163b0b3098e7" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleChangesinAllowanceforLoanandLeaseLossesDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#LoansReceivableIncludingLoansHeldForSaleChangesinAllowanceforLoanandLeaseLossesDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleChangesinAllowanceforLoanandLeaseLossesDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_5563626c-8077-4446-b0be-e9cd6041f8c0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward_35c3012e-3fe9-434d-878c-dd74f2c687e4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_5563626c-8077-4446-b0be-e9cd6041f8c0" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward_35c3012e-3fe9-434d-878c-dd74f2c687e4" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_3e285501-61d0-4283-9265-90c93ea50d38" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLosses"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward_35c3012e-3fe9-434d-878c-dd74f2c687e4" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_3e285501-61d0-4283-9265-90c93ea50d38" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs_79cb4cbf-00ef-4467-a56e-d763e67a5d99" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward_35c3012e-3fe9-434d-878c-dd74f2c687e4" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs_79cb4cbf-00ef-4467-a56e-d763e67a5d99" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery_10e8153f-cae8-40d3-a9db-77ddc2102115" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward_35c3012e-3fe9-434d-878c-dd74f2c687e4" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery_10e8153f-cae8-40d3-a9db-77ddc2102115" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProvisionForLoanLossesExpensed_120ec0b6-d56e-4a5a-be39-c1a85077b3fd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForLoanLossesExpensed"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward_35c3012e-3fe9-434d-878c-dd74f2c687e4" xlink:to="loc_us-gaap_ProvisionForLoanLossesExpensed_120ec0b6-d56e-4a5a-be39-c1a85077b3fd" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_2d789ebe-889f-4808-970c-081193633b50" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLosses"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_193d8752-480c-4efc-9d6b-ebb0e6c1fa0e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_5563626c-8077-4446-b0be-e9cd6041f8c0" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_193d8752-480c-4efc-9d6b-ebb0e6c1fa0e" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_3cc46af3-5313-4ae8-9a73-ecb29e0107c2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_193d8752-480c-4efc-9d6b-ebb0e6c1fa0e" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_3cc46af3-5313-4ae8-9a73-ecb29e0107c2" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_3cc46af3-5313-4ae8-9a73-ecb29e0107c2_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_3cc46af3-5313-4ae8-9a73-ecb29e0107c2" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_3cc46af3-5313-4ae8-9a73-ecb29e0107c2_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8470a7cf-a8bc-4caa-bd4a-d87ddd476372" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_3cc46af3-5313-4ae8-9a73-ecb29e0107c2" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8470a7cf-a8bc-4caa-bd4a-d87ddd476372" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember_61f57092-fbcf-414d-9d8b-27af5a1e4aad" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommercialRealEstatePortfolioSegmentMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8470a7cf-a8bc-4caa-bd4a-d87ddd476372" xlink:to="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember_61f57092-fbcf-414d-9d8b-27af5a1e4aad" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_be6348c0-f6f1-49b7-83dc-a87fe20da0c8" xlink:href="splp-20230930.xsd#splp_CommercialAndIndustrialFinancingReceivableLoansMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8470a7cf-a8bc-4caa-bd4a-d87ddd476372" xlink:to="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_be6348c0-f6f1-49b7-83dc-a87fe20da0c8" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConsumerLoanMember_800d1450-b242-4c62-81d3-ad499be8ac63" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsumerLoanMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8470a7cf-a8bc-4caa-bd4a-d87ddd476372" xlink:to="loc_us-gaap_ConsumerLoanMember_800d1450-b242-4c62-81d3-ad499be8ac63" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_7411a98e-152e-4c60-96c6-af70f4f087a8" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_193d8752-480c-4efc-9d6b-ebb0e6c1fa0e" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_7411a98e-152e-4c60-96c6-af70f4f087a8" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_7411a98e-152e-4c60-96c6-af70f4f087a8_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_7411a98e-152e-4c60-96c6-af70f4f087a8" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_7411a98e-152e-4c60-96c6-af70f4f087a8_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_04652133-b08a-4440-a4ff-b9a05c3a9039" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_7411a98e-152e-4c60-96c6-af70f4f087a8" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_04652133-b08a-4440-a4ff-b9a05c3a9039" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_e7b0ca57-3d6c-4bf8-a57b-11b5d760d2f6" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_04652133-b08a-4440-a4ff-b9a05c3a9039" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_e7b0ca57-3d6c-4bf8-a57b-11b5d760d2f6" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdjustmentsForNewAccountingPronouncementsAxis_65111118-051c-463a-a644-aadf8ea70b4e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsForNewAccountingPronouncementsAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_193d8752-480c-4efc-9d6b-ebb0e6c1fa0e" xlink:to="loc_us-gaap_AdjustmentsForNewAccountingPronouncementsAxis_65111118-051c-463a-a644-aadf8ea70b4e" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TypeOfAdoptionMember_65111118-051c-463a-a644-aadf8ea70b4e_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TypeOfAdoptionMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AdjustmentsForNewAccountingPronouncementsAxis_65111118-051c-463a-a644-aadf8ea70b4e" xlink:to="loc_us-gaap_TypeOfAdoptionMember_65111118-051c-463a-a644-aadf8ea70b4e_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TypeOfAdoptionMember_13bf5a2b-de6c-44f2-9319-6f226e23126b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TypeOfAdoptionMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AdjustmentsForNewAccountingPronouncementsAxis_65111118-051c-463a-a644-aadf8ea70b4e" xlink:to="loc_us-gaap_TypeOfAdoptionMember_13bf5a2b-de6c-44f2-9319-6f226e23126b" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountingStandardsUpdate201613Member_fb9b0c23-d0cf-4339-979a-97d1a30632fa" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingStandardsUpdate201613Member"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TypeOfAdoptionMember_13bf5a2b-de6c-44f2-9319-6f226e23126b" xlink:to="loc_us-gaap_AccountingStandardsUpdate201613Member_fb9b0c23-d0cf-4339-979a-97d1a30632fa" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleAllowanceforLoanandLeaseLossesandOutstandingLoansDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#LoansReceivableIncludingLoansHeldForSaleAllowanceforLoanandLeaseLossesandOutstandingLoansDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleAllowanceforLoanandLeaseLossesandOutstandingLoansDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_d646ecd2-34e1-41a0-8c69-987916fac334" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1_75d49792-780c-451b-9809-a2e949175bdf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_d646ecd2-34e1-41a0-8c69-987916fac334" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1_75d49792-780c-451b-9809-a2e949175bdf" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment_d90d88fb-5dfe-434e-ab6b-b3c69cc48717" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_d646ecd2-34e1-41a0-8c69-987916fac334" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment_d90d88fb-5dfe-434e-ab6b-b3c69cc48717" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_1332f2ac-9735-4eb7-8b03-bdd7204b0633" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLosses"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_d646ecd2-34e1-41a0-8c69-987916fac334" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_1332f2ac-9735-4eb7-8b03-bdd7204b0633" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment_1e6c8c6c-4a2d-4e23-91f4-13d256031d93" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_d646ecd2-34e1-41a0-8c69-987916fac334" xlink:to="loc_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment_1e6c8c6c-4a2d-4e23-91f4-13d256031d93" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment_b3f69314-d415-4201-9cad-f87de922cf3a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_d646ecd2-34e1-41a0-8c69-987916fac334" xlink:to="loc_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment_b3f69314-d415-4201-9cad-f87de922cf3a" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesReceivableGross_88be23e7-f404-4ea3-bd14-bf93f99c48cc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesReceivableGross"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_d646ecd2-34e1-41a0-8c69-987916fac334" xlink:to="loc_us-gaap_NotesReceivableGross_88be23e7-f404-4ea3-bd14-bf93f99c48cc" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4e60b214-3ad5-4a0a-a521-06b4caafd120" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_d646ecd2-34e1-41a0-8c69-987916fac334" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4e60b214-3ad5-4a0a-a521-06b4caafd120" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_13aa7eb1-6f97-4971-8bc7-291838133bdd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4e60b214-3ad5-4a0a-a521-06b4caafd120" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_13aa7eb1-6f97-4971-8bc7-291838133bdd" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_13aa7eb1-6f97-4971-8bc7-291838133bdd_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_13aa7eb1-6f97-4971-8bc7-291838133bdd" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_13aa7eb1-6f97-4971-8bc7-291838133bdd_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_d79193e3-7509-47d2-b55b-e637a6d188e2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_13aa7eb1-6f97-4971-8bc7-291838133bdd" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_d79193e3-7509-47d2-b55b-e637a6d188e2" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember_de472490-6b43-454d-8785-e4e2794d3e48" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommercialRealEstatePortfolioSegmentMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_d79193e3-7509-47d2-b55b-e637a6d188e2" xlink:to="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember_de472490-6b43-454d-8785-e4e2794d3e48" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_8dc0346a-85fd-4636-bf3c-4b91657f735b" xlink:href="splp-20230930.xsd#splp_CommercialAndIndustrialFinancingReceivableLoansMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_d79193e3-7509-47d2-b55b-e637a6d188e2" xlink:to="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_8dc0346a-85fd-4636-bf3c-4b91657f735b" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConsumerLoanMember_cb67d31e-c323-4ab8-8ab9-58e26c411964" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsumerLoanMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_d79193e3-7509-47d2-b55b-e637a6d188e2" xlink:to="loc_us-gaap_ConsumerLoanMember_cb67d31e-c323-4ab8-8ab9-58e26c411964" xlink:type="arc" order="2"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSalePastDueLoansAccruingandNonaccruingDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#LoansReceivableIncludingLoansHeldForSalePastDueLoansAccruingandNonaccruingDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSalePastDueLoansAccruingandNonaccruingDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_98cc4a3e-f20f-43b7-b0e3-c57e35767a9c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesReceivableGross_6df516c4-d25f-45d9-a267-0e283a3a09c8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesReceivableGross"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_98cc4a3e-f20f-43b7-b0e3-c57e35767a9c" xlink:to="loc_us-gaap_NotesReceivableGross_6df516c4-d25f-45d9-a267-0e283a3a09c8" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing_bef7388e-a4f6-4eef-a50d-48eb6c85f7c0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_98cc4a3e-f20f-43b7-b0e3-c57e35767a9c" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing_bef7388e-a4f6-4eef-a50d-48eb6c85f7c0" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus_60b3ee06-5fc9-42ed-b123-5a70b81c1252" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_98cc4a3e-f20f-43b7-b0e3-c57e35767a9c" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus_60b3ee06-5fc9-42ed-b123-5a70b81c1252" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_3ee20537-ad19-45dc-97ff-eadef11c0272" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_98cc4a3e-f20f-43b7-b0e3-c57e35767a9c" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_3ee20537-ad19-45dc-97ff-eadef11c0272" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_20cc4575-1e45-4747-8ca9-735d49e781ff" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_3ee20537-ad19-45dc-97ff-eadef11c0272" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_20cc4575-1e45-4747-8ca9-735d49e781ff" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_20cc4575-1e45-4747-8ca9-735d49e781ff_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_20cc4575-1e45-4747-8ca9-735d49e781ff" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_20cc4575-1e45-4747-8ca9-735d49e781ff_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_5cd7f5ba-1b81-4657-bb19-2c250c34ecc2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_20cc4575-1e45-4747-8ca9-735d49e781ff" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_5cd7f5ba-1b81-4657-bb19-2c250c34ecc2" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember_1ac0bf2d-6f84-4b51-8928-d2cb08278902" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommercialRealEstatePortfolioSegmentMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_5cd7f5ba-1b81-4657-bb19-2c250c34ecc2" xlink:to="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember_1ac0bf2d-6f84-4b51-8928-d2cb08278902" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_074fc9a1-81d1-4fbd-8ef0-ee186be2b1eb" xlink:href="splp-20230930.xsd#splp_CommercialAndIndustrialFinancingReceivableLoansMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_5cd7f5ba-1b81-4657-bb19-2c250c34ecc2" xlink:to="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_074fc9a1-81d1-4fbd-8ef0-ee186be2b1eb" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConsumerLoanMember_6ae98345-070a-42c5-a15c-a8ecbffe4daa" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsumerLoanMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_5cd7f5ba-1b81-4657-bb19-2c250c34ecc2" xlink:to="loc_us-gaap_ConsumerLoanMember_6ae98345-070a-42c5-a15c-a8ecbffe4daa" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablesPeriodPastDueAxis_ac8ace03-89e3-410e-a94c-bdcd80440e76" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablesPeriodPastDueAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_3ee20537-ad19-45dc-97ff-eadef11c0272" xlink:to="loc_us-gaap_FinancingReceivablesPeriodPastDueAxis_ac8ace03-89e3-410e-a94c-bdcd80440e76" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablesPeriodPastDueDomain_ac8ace03-89e3-410e-a94c-bdcd80440e76_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablesPeriodPastDueDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FinancingReceivablesPeriodPastDueAxis_ac8ace03-89e3-410e-a94c-bdcd80440e76" xlink:to="loc_us-gaap_FinancingReceivablesPeriodPastDueDomain_ac8ace03-89e3-410e-a94c-bdcd80440e76_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablesPeriodPastDueDomain_e0e42586-1584-4259-9f5f-38f938b3afdd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablesPeriodPastDueDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FinancingReceivablesPeriodPastDueAxis_ac8ace03-89e3-410e-a94c-bdcd80440e76" xlink:to="loc_us-gaap_FinancingReceivablesPeriodPastDueDomain_e0e42586-1584-4259-9f5f-38f938b3afdd" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialAssetNotPastDueMember_d162b42d-fde4-45c0-a713-047bfd0e97c1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialAssetNotPastDueMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivablesPeriodPastDueDomain_e0e42586-1584-4259-9f5f-38f938b3afdd" xlink:to="loc_us-gaap_FinancialAssetNotPastDueMember_d162b42d-fde4-45c0-a713-047bfd0e97c1" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialAsset30To89DaysPastDueMember_c64a1dca-a413-4cd4-85c0-36143fbd7785" xlink:href="splp-20230930.xsd#splp_FinancialAsset30To89DaysPastDueMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivablesPeriodPastDueDomain_e0e42586-1584-4259-9f5f-38f938b3afdd" xlink:to="loc_splp_FinancialAsset30To89DaysPastDueMember_c64a1dca-a413-4cd4-85c0-36143fbd7785" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_dcc42974-0fd2-40eb-8748-42a28415d42d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivablesPeriodPastDueDomain_e0e42586-1584-4259-9f5f-38f938b3afdd" xlink:to="loc_us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_dcc42974-0fd2-40eb-8748-42a28415d42d" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialAssetPastDueMember_748f2718-dcbc-4b41-8dbd-b2cbe592125c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialAssetPastDueMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivablesPeriodPastDueDomain_e0e42586-1584-4259-9f5f-38f938b3afdd" xlink:to="loc_us-gaap_FinancialAssetPastDueMember_748f2718-dcbc-4b41-8dbd-b2cbe592125c" xlink:type="arc" order="3"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleOutstandingLoansAccruingandNonaccruingDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#LoansReceivableIncludingLoansHeldForSaleOutstandingLoansAccruingandNonaccruingDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleOutstandingLoansAccruingandNonaccruingDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_7a33bebe-a579-4733-977a-8a3a51d0ba22" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesReceivableNet_01f24653-9e3d-45a5-a5f1-a9a7af097d0a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesReceivableNet"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_7a33bebe-a579-4733-977a-8a3a51d0ba22" xlink:to="loc_us-gaap_NotesReceivableNet_01f24653-9e3d-45a5-a5f1-a9a7af097d0a" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_491e3eaa-2266-49a1-bda5-233c9cd1e037" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_7a33bebe-a579-4733-977a-8a3a51d0ba22" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_491e3eaa-2266-49a1-bda5-233c9cd1e037" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InternalCreditAssessmentAxis_d89ada93-ec15-40b9-ab40-78231e06ac74" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InternalCreditAssessmentAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_491e3eaa-2266-49a1-bda5-233c9cd1e037" xlink:to="loc_us-gaap_InternalCreditAssessmentAxis_d89ada93-ec15-40b9-ab40-78231e06ac74" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InternalCreditAssessmentDomain_d89ada93-ec15-40b9-ab40-78231e06ac74_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InternalCreditAssessmentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_InternalCreditAssessmentAxis_d89ada93-ec15-40b9-ab40-78231e06ac74" xlink:to="loc_us-gaap_InternalCreditAssessmentDomain_d89ada93-ec15-40b9-ab40-78231e06ac74_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InternalCreditAssessmentDomain_d73710b5-8394-4d25-8f6e-2496d9268ba0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InternalCreditAssessmentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_InternalCreditAssessmentAxis_d89ada93-ec15-40b9-ab40-78231e06ac74" xlink:to="loc_us-gaap_InternalCreditAssessmentDomain_d73710b5-8394-4d25-8f6e-2496d9268ba0" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NonGradedMember_f07f407b-ce5a-4604-8feb-476eb8cb9f16" xlink:href="splp-20230930.xsd#splp_NonGradedMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_InternalCreditAssessmentDomain_d73710b5-8394-4d25-8f6e-2496d9268ba0" xlink:to="loc_splp_NonGradedMember_f07f407b-ce5a-4604-8feb-476eb8cb9f16" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PassMember_13bbdc2f-c0da-489c-973e-5a1598b5aee8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PassMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_InternalCreditAssessmentDomain_d73710b5-8394-4d25-8f6e-2496d9268ba0" xlink:to="loc_us-gaap_PassMember_13bbdc2f-c0da-489c-973e-5a1598b5aee8" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SpecialMentionMember_32929b00-96dd-46e3-865d-36aa0f87041d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SpecialMentionMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_InternalCreditAssessmentDomain_d73710b5-8394-4d25-8f6e-2496d9268ba0" xlink:to="loc_us-gaap_SpecialMentionMember_32929b00-96dd-46e3-865d-36aa0f87041d" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubstandardMember_f5cb6ea6-7732-4c31-98bc-ead1b3bd037b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubstandardMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_InternalCreditAssessmentDomain_d73710b5-8394-4d25-8f6e-2496d9268ba0" xlink:to="loc_us-gaap_SubstandardMember_f5cb6ea6-7732-4c31-98bc-ead1b3bd037b" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DoubtfulMember_d57c961e-b27a-48a6-8847-e0185081baf0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DoubtfulMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_InternalCreditAssessmentDomain_d73710b5-8394-4d25-8f6e-2496d9268ba0" xlink:to="loc_us-gaap_DoubtfulMember_d57c961e-b27a-48a6-8847-e0185081baf0" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_a4ca4606-cb19-43fc-8d23-858b24a4185a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_491e3eaa-2266-49a1-bda5-233c9cd1e037" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_a4ca4606-cb19-43fc-8d23-858b24a4185a" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_a4ca4606-cb19-43fc-8d23-858b24a4185a_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_a4ca4606-cb19-43fc-8d23-858b24a4185a" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_a4ca4606-cb19-43fc-8d23-858b24a4185a_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8d25bb78-dbdf-42a9-bdc4-b795d0e701be" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_a4ca4606-cb19-43fc-8d23-858b24a4185a" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8d25bb78-dbdf-42a9-bdc4-b795d0e701be" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember_19f31417-bcde-4285-bc1d-3dcfa1d8a6a8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommercialRealEstatePortfolioSegmentMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8d25bb78-dbdf-42a9-bdc4-b795d0e701be" xlink:to="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember_19f31417-bcde-4285-bc1d-3dcfa1d8a6a8" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_f30ddbcf-7c89-42a5-84ed-2d134cf92ffb" xlink:href="splp-20230930.xsd#splp_CommercialAndIndustrialFinancingReceivableLoansMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8d25bb78-dbdf-42a9-bdc4-b795d0e701be" xlink:to="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_f30ddbcf-7c89-42a5-84ed-2d134cf92ffb" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConsumerLoanMember_29839288-0de3-4b6f-b1a8-5b2a659514c3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsumerLoanMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8d25bb78-dbdf-42a9-bdc4-b795d0e701be" xlink:to="loc_us-gaap_ConsumerLoanMember_29839288-0de3-4b6f-b1a8-5b2a659514c3" xlink:type="arc" order="2"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InventoriesNetNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#InventoriesNetNarrativeDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/InventoriesNetNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryLineItems_50608058-6912-4fc9-8bce-750b35d28ef6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment_41df1be6-bc0c-4c60-a5ce-cd66f2c228ca" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_InventoryLineItems_50608058-6912-4fc9-8bce-750b35d28ef6" xlink:to="loc_us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment_41df1be6-bc0c-4c60-a5ce-cd66f2c228ca" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryCurrentTable_78aefc6a-febe-49c0-bd7e-10f73b119e2e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryCurrentTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_InventoryLineItems_50608058-6912-4fc9-8bce-750b35d28ef6" xlink:to="loc_us-gaap_InventoryCurrentTable_78aefc6a-febe-49c0-bd7e-10f73b119e2e" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CounterpartyNameAxis_ae8e44a6-3320-461d-ae1f-2923370d90b0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CounterpartyNameAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_InventoryCurrentTable_78aefc6a-febe-49c0-bd7e-10f73b119e2e" xlink:to="loc_srt_CounterpartyNameAxis_ae8e44a6-3320-461d-ae1f-2923370d90b0" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RepurchaseAgreementCounterpartyNameDomain_ae8e44a6-3320-461d-ae1f-2923370d90b0_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RepurchaseAgreementCounterpartyNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_CounterpartyNameAxis_ae8e44a6-3320-461d-ae1f-2923370d90b0" xlink:to="loc_srt_RepurchaseAgreementCounterpartyNameDomain_ae8e44a6-3320-461d-ae1f-2923370d90b0_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RepurchaseAgreementCounterpartyNameDomain_a5da7c24-948d-4fb5-969f-2ddb59caf5a9" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RepurchaseAgreementCounterpartyNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_CounterpartyNameAxis_ae8e44a6-3320-461d-ae1f-2923370d90b0" xlink:to="loc_srt_RepurchaseAgreementCounterpartyNameDomain_a5da7c24-948d-4fb5-969f-2ddb59caf5a9" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BankofNovaScotiaMember_42990166-10ee-4ed5-a0e7-546bdc17657b" xlink:href="splp-20230930.xsd#splp_BankofNovaScotiaMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RepurchaseAgreementCounterpartyNameDomain_a5da7c24-948d-4fb5-969f-2ddb59caf5a9" xlink:to="loc_splp_BankofNovaScotiaMember_42990166-10ee-4ed5-a0e7-546bdc17657b" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TransactionTypeAxis_d2d295d1-d3ed-429a-8709-c0e21b1e9ad0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransactionTypeAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_InventoryCurrentTable_78aefc6a-febe-49c0-bd7e-10f73b119e2e" xlink:to="loc_us-gaap_TransactionTypeAxis_d2d295d1-d3ed-429a-8709-c0e21b1e9ad0" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TransactionDomain_d2d295d1-d3ed-429a-8709-c0e21b1e9ad0_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransactionDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_TransactionTypeAxis_d2d295d1-d3ed-429a-8709-c0e21b1e9ad0" xlink:to="loc_us-gaap_TransactionDomain_d2d295d1-d3ed-429a-8709-c0e21b1e9ad0_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TransactionDomain_498e5775-1670-46e7-abe4-abb2eac6053b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransactionDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_TransactionTypeAxis_d2d295d1-d3ed-429a-8709-c0e21b1e9ad0" xlink:to="loc_us-gaap_TransactionDomain_498e5775-1670-46e7-abe4-abb2eac6053b" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ConsignmentAgreementMember_d1551298-d8c9-4290-836e-0afd6a0a532d" xlink:href="splp-20230930.xsd#splp_ConsignmentAgreementMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TransactionDomain_498e5775-1670-46e7-abe4-abb2eac6053b" xlink:to="loc_splp_ConsignmentAgreementMember_d1551298-d8c9-4290-836e-0afd6a0a532d" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PublicUtilitiesInventoryAxis_10de2f16-ec08-49c3-b436-8b45f02c2f29" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PublicUtilitiesInventoryAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_InventoryCurrentTable_78aefc6a-febe-49c0-bd7e-10f73b119e2e" xlink:to="loc_us-gaap_PublicUtilitiesInventoryAxis_10de2f16-ec08-49c3-b436-8b45f02c2f29" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PublicUtilitiesInventoryTypeDomain_10de2f16-ec08-49c3-b436-8b45f02c2f29_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PublicUtilitiesInventoryTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_PublicUtilitiesInventoryAxis_10de2f16-ec08-49c3-b436-8b45f02c2f29" xlink:to="loc_us-gaap_PublicUtilitiesInventoryTypeDomain_10de2f16-ec08-49c3-b436-8b45f02c2f29_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PublicUtilitiesInventoryTypeDomain_a87538f8-35cf-4037-b320-1b5ab73e57d3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PublicUtilitiesInventoryTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_PublicUtilitiesInventoryAxis_10de2f16-ec08-49c3-b436-8b45f02c2f29" xlink:to="loc_us-gaap_PublicUtilitiesInventoryTypeDomain_a87538f8-35cf-4037-b320-1b5ab73e57d3" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SilverMember_d2de35ea-34b7-4b9d-a875-0c093db79770" xlink:href="splp-20230930.xsd#splp_SilverMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PublicUtilitiesInventoryTypeDomain_a87538f8-35cf-4037-b320-1b5ab73e57d3" xlink:to="loc_splp_SilverMember_d2de35ea-34b7-4b9d-a875-0c093db79770" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetGoodwillReconciliationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#GoodwillandOtherIntangibleAssetsNetGoodwillReconciliationDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetGoodwillReconciliationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillLineItems_e2533c11-8cbc-4db1-b65d-5d277ce14f21" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillRollForward"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillLineItems_e2533c11-8cbc-4db1-b65d-5d277ce14f21" xlink:to="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillGross_f87edcb5-3321-4a88-b392-a7d8a80e9a7d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillGross"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:to="loc_us-gaap_GoodwillGross_f87edcb5-3321-4a88-b392-a7d8a80e9a7d" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_8bac7492-bcb6-4b55-a3eb-a29dd12b1274" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:to="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_8bac7492-bcb6-4b55-a3eb-a29dd12b1274" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_0ee339fe-d08c-45f8-8f9f-5e2b958a53c1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Goodwill"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:to="loc_us-gaap_Goodwill_0ee339fe-d08c-45f8-8f9f-5e2b958a53c1" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillAcquiredDuringPeriod_224397e4-7b82-4750-9549-931c453144fc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAcquiredDuringPeriod"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:to="loc_us-gaap_GoodwillAcquiredDuringPeriod_224397e4-7b82-4750-9549-931c453144fc" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillForeignCurrencyTranslationGainLoss_0b92e450-e4de-42f9-a987-d653ce265721" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillForeignCurrencyTranslationGainLoss"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:to="loc_us-gaap_GoodwillForeignCurrencyTranslationGainLoss_0b92e450-e4de-42f9-a987-d653ce265721" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillGross_504d29c7-9887-4956-b3ba-91b66cef3de8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillGross"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_a333090c-0e6d-4bc3-aa69-1277724929c4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_30c7261e-3b53-4c3d-bbd6-801e932e43db" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Goodwill"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfGoodwillTable_3d4a2808-5f42-46e5-9fba-832e3a7a6e1c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfGoodwillTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_GoodwillLineItems_e2533c11-8cbc-4db1-b65d-5d277ce14f21" xlink:to="loc_us-gaap_ScheduleOfGoodwillTable_3d4a2808-5f42-46e5-9fba-832e3a7a6e1c" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_9db0babb-7558-48e3-b5f1-cdb95cd57005" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfGoodwillTable_3d4a2808-5f42-46e5-9fba-832e3a7a6e1c" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_9db0babb-7558-48e3-b5f1-cdb95cd57005" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_9db0babb-7558-48e3-b5f1-cdb95cd57005_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_9db0babb-7558-48e3-b5f1-cdb95cd57005" xlink:to="loc_us-gaap_SegmentDomain_9db0babb-7558-48e3-b5f1-cdb95cd57005_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_0b918450-e82e-4c54-8752-5b94384fdf9c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_9db0babb-7558-48e3-b5f1-cdb95cd57005" xlink:to="loc_us-gaap_SegmentDomain_0b918450-e82e-4c54-8752-5b94384fdf9c" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_DiversifiedIndustrialMember_04a59adf-92b3-44f0-a451-d56f63f69a46" xlink:href="splp-20230930.xsd#splp_DiversifiedIndustrialMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_0b918450-e82e-4c54-8752-5b94384fdf9c" xlink:to="loc_splp_DiversifiedIndustrialMember_04a59adf-92b3-44f0-a451-d56f63f69a46" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_EnergyMember_a1bf2558-d043-4166-964e-02a1467c2ba7" xlink:href="splp-20230930.xsd#splp_EnergyMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_0b918450-e82e-4c54-8752-5b94384fdf9c" xlink:to="loc_splp_EnergyMember_a1bf2558-d043-4166-964e-02a1467c2ba7" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialServicesMember_94fa46e4-9cbb-4341-8612-ffc5ed0d60ef" xlink:href="splp-20230930.xsd#splp_FinancialServicesMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_0b918450-e82e-4c54-8752-5b94384fdf9c" xlink:to="loc_splp_FinancialServicesMember_94fa46e4-9cbb-4341-8612-ffc5ed0d60ef" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CorporateMember_f34e0061-b3fd-477b-b6fb-9202c905edfd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CorporateMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_0b918450-e82e-4c54-8752-5b94384fdf9c" xlink:to="loc_us-gaap_CorporateMember_f34e0061-b3fd-477b-b6fb-9202c905edfd" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SupplyChainMember_6a137806-7620-45f6-8994-25db838c1697" xlink:href="splp-20230930.xsd#splp_SupplyChainMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_0b918450-e82e-4c54-8752-5b94384fdf9c" xlink:to="loc_splp_SupplyChainMember_6a137806-7620-45f6-8994-25db838c1697" xlink:type="arc" order="4"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetOtherIntangibleAssetsDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#GoodwillandOtherIntangibleAssetsNetOtherIntangibleAssetsDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetOtherIntangibleAssetsDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems_47242a2f-eb53-41e3-bc5d-615d4d1a6cc7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsGross_85597541-cffa-4190-b7c0-e7860a3bf89c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsGross"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems_47242a2f-eb53-41e3-bc5d-615d4d1a6cc7" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsGross_85597541-cffa-4190-b7c0-e7860a3bf89c" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_6a7bb9ae-ffc2-4b5a-9854-90b56e91e351" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems_47242a2f-eb53-41e3-bc5d-615d4d1a6cc7" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_6a7bb9ae-ffc2-4b5a-9854-90b56e91e351" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsNet_b2eef3d4-ed70-4e8b-8354-f18e53adb98f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems_47242a2f-eb53-41e3-bc5d-615d4d1a6cc7" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsNet_b2eef3d4-ed70-4e8b-8354-f18e53adb98f" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable_52229905-2b26-4ba9-b890-7093a66606f4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems_47242a2f-eb53-41e3-bc5d-615d4d1a6cc7" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable_52229905-2b26-4ba9-b890-7093a66606f4" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_0e86a83d-d4a4-40e4-8c54-5b5b0e0cd1ae" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable_52229905-2b26-4ba9-b890-7093a66606f4" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_0e86a83d-d4a4-40e4-8c54-5b5b0e0cd1ae" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_0e86a83d-d4a4-40e4-8c54-5b5b0e0cd1ae_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_0e86a83d-d4a4-40e4-8c54-5b5b0e0cd1ae" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_0e86a83d-d4a4-40e4-8c54-5b5b0e0cd1ae_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_79e3a311-20c1-43ab-9d7c-46a6435bfa85" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_0e86a83d-d4a4-40e4-8c54-5b5b0e0cd1ae" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_79e3a311-20c1-43ab-9d7c-46a6435bfa85" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ProductsAndCustomerRelationshipsMember_bbd51719-d2be-4fb4-bcd1-1c7d7cfab5c7" xlink:href="splp-20230930.xsd#splp_ProductsAndCustomerRelationshipsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_79e3a311-20c1-43ab-9d7c-46a6435bfa85" xlink:to="loc_splp_ProductsAndCustomerRelationshipsMember_bbd51719-d2be-4fb4-bcd1-1c7d7cfab5c7" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TrademarksMember_fa48976f-d437-4c15-a7b6-bb816143d5e0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TrademarksMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_79e3a311-20c1-43ab-9d7c-46a6435bfa85" xlink:to="loc_us-gaap_TrademarksMember_fa48976f-d437-4c15-a7b6-bb816143d5e0" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PatentsAndTechnologyMember_a97a7273-ccb4-46e4-9ae3-fa7a714623e9" xlink:href="splp-20230930.xsd#splp_PatentsAndTechnologyMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_79e3a311-20c1-43ab-9d7c-46a6435bfa85" xlink:to="loc_splp_PatentsAndTechnologyMember_a97a7273-ccb4-46e4-9ae3-fa7a714623e9" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherIntangibleAssetsMember_784d54e9-f403-4e7d-8a37-aa795400774c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherIntangibleAssetsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_79e3a311-20c1-43ab-9d7c-46a6435bfa85" xlink:to="loc_us-gaap_OtherIntangibleAssetsMember_784d54e9-f403-4e7d-8a37-aa795400774c" xlink:type="arc" order="3"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InvestmentsLongTermInvestmentsDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#InvestmentsLongTermInvestmentsDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/InvestmentsLongTermInvestmentsDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems_4f3915e9-714c-42bf-965b-96c7397396af" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AvailableForSaleSecuritiesAbstract_a11567b1-fe55-4f8d-88ce-8f28cff86c01" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AvailableForSaleSecuritiesAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems_4f3915e9-714c-42bf-965b-96c7397396af" xlink:to="loc_us-gaap_AvailableForSaleSecuritiesAbstract_a11567b1-fe55-4f8d-88ce-8f28cff86c01" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MarketableSecuritiesAbstract_6c3f08dc-aa8f-4998-a773-6d3da9cc71da" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MarketableSecuritiesAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AvailableForSaleSecuritiesAbstract_a11567b1-fe55-4f8d-88ce-8f28cff86c01" xlink:to="loc_us-gaap_MarketableSecuritiesAbstract_6c3f08dc-aa8f-4998-a773-6d3da9cc71da" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_6943a5a0-dc7a-4158-9b1d-dcb4a33bfb48" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_MarketableSecuritiesAbstract_6c3f08dc-aa8f-4998-a773-6d3da9cc71da" xlink:to="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_6943a5a0-dc7a-4158-9b1d-dcb4a33bfb48" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MarketableSecuritiesNoncurrent_74bcf009-c9a9-4308-9aac-35a1d50fdc9f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MarketableSecuritiesNoncurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_MarketableSecuritiesAbstract_6c3f08dc-aa8f-4998-a773-6d3da9cc71da" xlink:to="loc_us-gaap_MarketableSecuritiesNoncurrent_74bcf009-c9a9-4308-9aac-35a1d50fdc9f" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentsFairValueDisclosure_1f8b5fcc-d5a6-476c-b557-1be46a21512e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentsFairValueDisclosure"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_MarketableSecuritiesAbstract_6c3f08dc-aa8f-4998-a773-6d3da9cc71da" xlink:to="loc_us-gaap_EquityMethodInvestmentsFairValueDisclosure_1f8b5fcc-d5a6-476c-b557-1be46a21512e" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets_18ad6c1a-4aa6-4639-8192-1824a643736b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_MarketableSecuritiesAbstract_6c3f08dc-aa8f-4998-a773-6d3da9cc71da" xlink:to="loc_us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets_18ad6c1a-4aa6-4639-8192-1824a643736b" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage_28af30bf-8ad6-4147-adb5-eda435bbf1d8" xlink:href="splp-20230930.xsd#splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_MarketableSecuritiesAbstract_6c3f08dc-aa8f-4998-a773-6d3da9cc71da" xlink:to="loc_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage_28af30bf-8ad6-4147-adb5-eda435bbf1d8" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_23dd0aea-9232-487c-b9fb-2c204c0a7196" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems_4f3915e9-714c-42bf-965b-96c7397396af" xlink:to="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_23dd0aea-9232-487c-b9fb-2c204c0a7196" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_InvestmentsInAssociatedCompaniesAbstract_8d01ab87-4949-4e62-b216-b6f8e320f4ff" xlink:href="splp-20230930.xsd#splp_InvestmentsInAssociatedCompaniesAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_23dd0aea-9232-487c-b9fb-2c204c0a7196" xlink:to="loc_splp_InvestmentsInAssociatedCompaniesAbstract_8d01ab87-4949-4e62-b216-b6f8e320f4ff" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtAndEquitySecuritiesRealizedGainLoss_34209a4b-5fdf-4d98-9b7a-413f009cf6c6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtAndEquitySecuritiesRealizedGainLoss"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_InvestmentsInAssociatedCompaniesAbstract_8d01ab87-4949-4e62-b216-b6f8e320f4ff" xlink:to="loc_us-gaap_DebtAndEquitySecuritiesRealizedGainLoss_34209a4b-5fdf-4d98-9b7a-413f009cf6c6" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_b160ae7e-9d1c-4a7b-b107-e1762b5d631b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_InvestmentsInAssociatedCompaniesAbstract_8d01ab87-4949-4e62-b216-b6f8e320f4ff" xlink:to="loc_us-gaap_IncomeLossFromEquityMethodInvestments_b160ae7e-9d1c-4a7b-b107-e1762b5d631b" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_splp_InvestmentIncomeExpense_d52dd59b-e094-4248-a9a1-1c81e96229ed" xlink:href="splp-20230930.xsd#splp_InvestmentIncomeExpense"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_InvestmentsInAssociatedCompaniesAbstract_8d01ab87-4949-4e62-b216-b6f8e320f4ff" xlink:to="loc_splp_InvestmentIncomeExpense_d52dd59b-e094-4248-a9a1-1c81e96229ed" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtSecuritiesAvailableForSaleTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems_4f3915e9-714c-42bf-965b-96c7397396af" xlink:to="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementLocationAxis_c20726f8-2dbf-4417-ad18-ea5cd8cea95c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementLocationAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:to="loc_us-gaap_IncomeStatementLocationAxis_c20726f8-2dbf-4417-ad18-ea5cd8cea95c" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_c20726f8-2dbf-4417-ad18-ea5cd8cea95c_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementLocationDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_c20726f8-2dbf-4417-ad18-ea5cd8cea95c" xlink:to="loc_us-gaap_IncomeStatementLocationDomain_c20726f8-2dbf-4417-ad18-ea5cd8cea95c_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_3cc9f0cd-3e4e-4b2f-b813-0ee533bd7eb6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementLocationDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_c20726f8-2dbf-4417-ad18-ea5cd8cea95c" xlink:to="loc_us-gaap_IncomeStatementLocationDomain_3cc9f0cd-3e4e-4b2f-b813-0ee533bd7eb6" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NetInvestmentLossGainMember_87f5fb11-e9ea-403a-a4f6-0489f575b8e8" xlink:href="splp-20230930.xsd#splp_NetInvestmentLossGainMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_3cc9f0cd-3e4e-4b2f-b813-0ee533bd7eb6" xlink:to="loc_splp_NetInvestmentLossGainMember_87f5fb11-e9ea-403a-a4f6-0489f575b8e8" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialInstrumentAxis_5a3e534f-8bfa-40f1-83c3-b1f4e1846285" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:to="loc_us-gaap_FinancialInstrumentAxis_5a3e534f-8bfa-40f1-83c3-b1f4e1846285" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_5a3e534f-8bfa-40f1-83c3-b1f4e1846285_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FinancialInstrumentAxis_5a3e534f-8bfa-40f1-83c3-b1f4e1846285" xlink:to="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_5a3e534f-8bfa-40f1-83c3-b1f4e1846285_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_de742ba5-09d3-4f5e-bd8d-25ee811c4ac5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FinancialInstrumentAxis_5a3e534f-8bfa-40f1-83c3-b1f4e1846285" xlink:to="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_de742ba5-09d3-4f5e-bd8d-25ee811c4ac5" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ConvertibleNotesMember_06df5444-3cb7-42a1-bff3-b9b2f3ee9eda" xlink:href="splp-20230930.xsd#splp_ConvertibleNotesMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_de742ba5-09d3-4f5e-bd8d-25ee811c4ac5" xlink:to="loc_splp_ConvertibleNotesMember_06df5444-3cb7-42a1-bff3-b9b2f3ee9eda" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockMember_4d59aa03-a6fb-4983-aa94-81fd4f8c8807" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_de742ba5-09d3-4f5e-bd8d-25ee811c4ac5" xlink:to="loc_us-gaap_PreferredStockMember_4d59aa03-a6fb-4983-aa94-81fd4f8c8807" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_1944b38e-d66f-4832-ba5b-be6d563bd09c" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_1944b38e-d66f-4832-ba5b-be6d563bd09c" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_1944b38e-d66f-4832-ba5b-be6d563bd09c_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_1944b38e-d66f-4832-ba5b-be6d563bd09c" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_1944b38e-d66f-4832-ba5b-be6d563bd09c_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_9381c165-ec0a-4a91-879c-77ee4b0b5d45" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_1944b38e-d66f-4832-ba5b-be6d563bd09c" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_9381c165-ec0a-4a91-879c-77ee4b0b5d45" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_470997aa-c223-43ea-a95b-6320fcc7db24" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_9381c165-ec0a-4a91-879c-77ee4b0b5d45" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_470997aa-c223-43ea-a95b-6320fcc7db24" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectIncSTCNMember_4406435b-05fe-4b17-beb5-567d5b93a11e" xlink:href="splp-20230930.xsd#splp_SteelConnectIncSTCNMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_9381c165-ec0a-4a91-879c-77ee4b0b5d45" xlink:to="loc_splp_SteelConnectIncSTCNMember_4406435b-05fe-4b17-beb5-567d5b93a11e" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PCSMosaicMember_25e3526f-dbd6-495f-9937-3ec66739d86c" xlink:href="splp-20230930.xsd#splp_PCSMosaicMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_9381c165-ec0a-4a91-879c-77ee4b0b5d45" xlink:to="loc_splp_PCSMosaicMember_25e3526f-dbd6-495f-9937-3ec66739d86c" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LongTermInvestmentsOtherMember_d6ac4c4b-ee4e-463c-b659-fd69f60cd6b5" xlink:href="splp-20230930.xsd#splp_LongTermInvestmentsOtherMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_9381c165-ec0a-4a91-879c-77ee4b0b5d45" xlink:to="loc_splp_LongTermInvestmentsOtherMember_d6ac4c4b-ee4e-463c-b659-fd69f60cd6b5" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_b1292266-0fb3-490f-80c8-d8ea8b559e08" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LegalEntityAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:to="loc_dei_LegalEntityAxis_b1292266-0fb3-490f-80c8-d8ea8b559e08" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_b1292266-0fb3-490f-80c8-d8ea8b559e08_default" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_b1292266-0fb3-490f-80c8-d8ea8b559e08" xlink:to="loc_dei_EntityDomain_b1292266-0fb3-490f-80c8-d8ea8b559e08_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_dec26650-0aa5-4db6-808d-7c81401f03f3" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_b1292266-0fb3-490f-80c8-d8ea8b559e08" xlink:to="loc_dei_EntityDomain_dec26650-0aa5-4db6-808d-7c81401f03f3" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectIncSTCNMember_94b1ac1e-bb48-4985-b29f-50ac9f98c178" xlink:href="splp-20230930.xsd#splp_SteelConnectIncSTCNMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_dec26650-0aa5-4db6-808d-7c81401f03f3" xlink:to="loc_splp_SteelConnectIncSTCNMember_94b1ac1e-bb48-4985-b29f-50ac9f98c178" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_c8c7e71e-fca6-4045-b0fb-f5748b3502ea" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_c8c7e71e-fca6-4045-b0fb-f5748b3502ea" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_c8c7e71e-fca6-4045-b0fb-f5748b3502ea_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_c8c7e71e-fca6-4045-b0fb-f5748b3502ea" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_c8c7e71e-fca6-4045-b0fb-f5748b3502ea_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_248039cd-1da5-4c73-80c6-2fd72d399349" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_c8c7e71e-fca6-4045-b0fb-f5748b3502ea" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_248039cd-1da5-4c73-80c6-2fd72d399349" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_8f9fc7f2-ef41-4171-bedc-bd3cf115b868" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_248039cd-1da5-4c73-80c6-2fd72d399349" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_8f9fc7f2-ef41-4171-bedc-bd3cf115b868" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_7fcfcf58-477b-41a8-828f-34dd40b5219c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:to="loc_us-gaap_StatementClassOfStockAxis_7fcfcf58-477b-41a8-828f-34dd40b5219c" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_7fcfcf58-477b-41a8-828f-34dd40b5219c_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_7fcfcf58-477b-41a8-828f-34dd40b5219c" xlink:to="loc_us-gaap_ClassOfStockDomain_7fcfcf58-477b-41a8-828f-34dd40b5219c_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_c1e1e981-5050-47b0-b553-db9dc8467dc6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_7fcfcf58-477b-41a8-828f-34dd40b5219c" xlink:to="loc_us-gaap_ClassOfStockDomain_c1e1e981-5050-47b0-b553-db9dc8467dc6" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SeriesEConvertiblePreferredStockMember_4a33ddc2-ab54-42c4-881c-f10d319b5e53" xlink:href="splp-20230930.xsd#splp_SeriesEConvertiblePreferredStockMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_c1e1e981-5050-47b0-b553-db9dc8467dc6" xlink:to="loc_splp_SeriesEConvertiblePreferredStockMember_4a33ddc2-ab54-42c4-881c-f10d319b5e53" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InvestmentsOtherInvestmentsRelatedPartyDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#InvestmentsOtherInvestmentsRelatedPartyDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/InvestmentsOtherInvestmentsRelatedPartyDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_b65d72a7-505e-44ba-a744-d3fa5bfcb296" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecurities_baf1162d-d9bb-44f4-b0ef-2f4a2691e75e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecurities"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_b65d72a7-505e-44ba-a744-d3fa5bfcb296" xlink:to="loc_us-gaap_HeldToMaturitySecurities_baf1162d-d9bb-44f4-b0ef-2f4a2691e75e" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain_46507c88-6b4f-4f58-ac68-2484fe030d48" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_b65d72a7-505e-44ba-a744-d3fa5bfcb296" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain_46507c88-6b4f-4f58-ac68-2484fe030d48" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesFairValue_0f9127d2-9273-460b-b5cb-60307239b575" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesFairValue"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_b65d72a7-505e-44ba-a744-d3fa5bfcb296" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesFairValue_0f9127d2-9273-460b-b5cb-60307239b575" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount_2d934663-675c-4cd6-ad74-1b91483cd205" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_b65d72a7-505e-44ba-a744-d3fa5bfcb296" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount_2d934663-675c-4cd6-ad74-1b91483cd205" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount_582aa4bc-4af7-4906-9fd3-a5631964b8c8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_b65d72a7-505e-44ba-a744-d3fa5bfcb296" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount_582aa4bc-4af7-4906-9fd3-a5631964b8c8" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount_dc837527-a700-42cf-8ba5-d31a19300287" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_b65d72a7-505e-44ba-a744-d3fa5bfcb296" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount_dc837527-a700-42cf-8ba5-d31a19300287" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_5d121ee7-a664-4209-871a-7cd263874d40" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_b65d72a7-505e-44ba-a744-d3fa5bfcb296" xlink:to="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_5d121ee7-a664-4209-871a-7cd263874d40" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_d9613417-e954-42ca-8fab-5e12f8e206e3" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LegalEntityAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_5d121ee7-a664-4209-871a-7cd263874d40" xlink:to="loc_dei_LegalEntityAxis_d9613417-e954-42ca-8fab-5e12f8e206e3" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_d9613417-e954-42ca-8fab-5e12f8e206e3_default" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_d9613417-e954-42ca-8fab-5e12f8e206e3" xlink:to="loc_dei_EntityDomain_d9613417-e954-42ca-8fab-5e12f8e206e3_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_47cf843c-90b2-43cd-9ea7-e71037155d5c" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_d9613417-e954-42ca-8fab-5e12f8e206e3" xlink:to="loc_dei_EntityDomain_47cf843c-90b2-43cd-9ea7-e71037155d5c" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_WebbankMember_2db7dbe5-e95e-4f56-a20b-7700f9885d2b" xlink:href="splp-20230930.xsd#splp_WebbankMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_47cf843c-90b2-43cd-9ea7-e71037155d5c" xlink:to="loc_splp_WebbankMember_2db7dbe5-e95e-4f56-a20b-7700f9885d2b" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/DebtLongtermandShorttermDebtDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#DebtLongtermandShorttermDebtDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/DebtLongtermandShorttermDebtDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems_37b69803-e964-4d60-9963-ed6372c34536" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract_31a0e786-8fce-4de1-9fa0-fa9f9abe76ee" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_37b69803-e964-4d60-9963-ed6372c34536" xlink:to="loc_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract_31a0e786-8fce-4de1-9fa0-fa9f9abe76ee" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermBorrowings_50c13e37-ab77-4646-831b-645c91154a8a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowings"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract_31a0e786-8fce-4de1-9fa0-fa9f9abe76ee" xlink:to="loc_us-gaap_ShortTermBorrowings_50c13e37-ab77-4646-831b-645c91154a8a" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebt_07d1c60d-7182-44fb-bcb6-1ddc9bdfccf7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebt"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract_31a0e786-8fce-4de1-9fa0-fa9f9abe76ee" xlink:to="loc_us-gaap_LongTermDebt_07d1c60d-7182-44fb-bcb6-1ddc9bdfccf7" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtCurrent_0db8c705-8445-439b-b54c-1502cef571af" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtCurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract_31a0e786-8fce-4de1-9fa0-fa9f9abe76ee" xlink:to="loc_us-gaap_LongTermDebtCurrent_0db8c705-8445-439b-b54c-1502cef571af" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtNoncurrent_0d0ac824-197b-4bba-82de-5f224f6000b0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtNoncurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract_31a0e786-8fce-4de1-9fa0-fa9f9abe76ee" xlink:to="loc_us-gaap_LongTermDebtNoncurrent_0d0ac824-197b-4bba-82de-5f224f6000b0" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtLongtermAndShorttermCombinedAmount_d8345c74-de4f-4255-8d38-09999d3298fb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtLongtermAndShorttermCombinedAmount"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract_31a0e786-8fce-4de1-9fa0-fa9f9abe76ee" xlink:to="loc_us-gaap_DebtLongtermAndShorttermCombinedAmount_d8345c74-de4f-4255-8d38-09999d3298fb" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable_aa8512c8-3b0a-462c-b0b6-9dc2491f61e0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_37b69803-e964-4d60-9963-ed6372c34536" xlink:to="loc_us-gaap_DebtInstrumentTable_aa8512c8-3b0a-462c-b0b6-9dc2491f61e0" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermDebtTypeAxis_8424bb56-672a-4a80-aab3-11fe53a584b9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_aa8512c8-3b0a-462c-b0b6-9dc2491f61e0" xlink:to="loc_us-gaap_ShortTermDebtTypeAxis_8424bb56-672a-4a80-aab3-11fe53a584b9" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermDebtTypeDomain_8424bb56-672a-4a80-aab3-11fe53a584b9_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_ShortTermDebtTypeAxis_8424bb56-672a-4a80-aab3-11fe53a584b9" xlink:to="loc_us-gaap_ShortTermDebtTypeDomain_8424bb56-672a-4a80-aab3-11fe53a584b9_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermDebtTypeDomain_8cdf296b-a2d8-431e-8283-99bb38190bb0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_ShortTermDebtTypeAxis_8424bb56-672a-4a80-aab3-11fe53a584b9" xlink:to="loc_us-gaap_ShortTermDebtTypeDomain_8cdf296b-a2d8-431e-8283-99bb38190bb0" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ForeignDebtMember_ca092a9b-fbe7-4cca-99e8-934abbc1c94a" xlink:href="splp-20230930.xsd#splp_ForeignDebtMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShortTermDebtTypeDomain_8cdf296b-a2d8-431e-8283-99bb38190bb0" xlink:to="loc_splp_ForeignDebtMember_ca092a9b-fbe7-4cca-99e8-934abbc1c94a" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_b6b8f503-9ce0-45e2-b8b0-6f65eabd4344" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_aa8512c8-3b0a-462c-b0b6-9dc2491f61e0" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_b6b8f503-9ce0-45e2-b8b0-6f65eabd4344" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_b6b8f503-9ce0-45e2-b8b0-6f65eabd4344_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_b6b8f503-9ce0-45e2-b8b0-6f65eabd4344" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_b6b8f503-9ce0-45e2-b8b0-6f65eabd4344_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_48fc3ac9-3228-43c4-a44e-c49eab374987" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_b6b8f503-9ce0-45e2-b8b0-6f65eabd4344" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_48fc3ac9-3228-43c4-a44e-c49eab374987" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LoansPayableMember_c4169349-e992-4607-b972-ae7b0722410a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayableMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_48fc3ac9-3228-43c4-a44e-c49eab374987" xlink:to="loc_us-gaap_LoansPayableMember_c4169349-e992-4607-b972-ae7b0722410a" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_OtherDomesticDebtMember_85ba0001-1dc8-4251-9de9-d85d4db7e3ed" xlink:href="splp-20230930.xsd#splp_OtherDomesticDebtMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_48fc3ac9-3228-43c4-a44e-c49eab374987" xlink:to="loc_splp_OtherDomesticDebtMember_85ba0001-1dc8-4251-9de9-d85d4db7e3ed" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_0bccd0a7-5ce2-4fce-a02e-f39185165ba1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_aa8512c8-3b0a-462c-b0b6-9dc2491f61e0" xlink:to="loc_us-gaap_DebtInstrumentAxis_0bccd0a7-5ce2-4fce-a02e-f39185165ba1" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_0bccd0a7-5ce2-4fce-a02e-f39185165ba1_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_0bccd0a7-5ce2-4fce-a02e-f39185165ba1" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_0bccd0a7-5ce2-4fce-a02e-f39185165ba1_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_9f1ebee1-9d5e-4b81-8d1e-dc035bc3833b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_0bccd0a7-5ce2-4fce-a02e-f39185165ba1" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_9f1ebee1-9d5e-4b81-8d1e-dc035bc3833b" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevolvingCreditFacilityMember_5a80f6f5-c6c5-4c09-8976-313b11b5e03c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevolvingCreditFacilityMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_9f1ebee1-9d5e-4b81-8d1e-dc035bc3833b" xlink:to="loc_us-gaap_RevolvingCreditFacilityMember_5a80f6f5-c6c5-4c09-8976-313b11b5e03c" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/DebtNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#DebtNarrativeDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/DebtNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_c34dd3c3-08f7-43f8-aa5d-37182315ea4a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_c34dd3c3-08f7-43f8-aa5d-37182315ea4a" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LineOfCreditFacilityAvailableIncreaseAmount_4905abfd-1ba1-4b60-a617-d03d6458d4b8" xlink:href="splp-20230930.xsd#splp_LineOfCreditFacilityAvailableIncreaseAmount"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_splp_LineOfCreditFacilityAvailableIncreaseAmount_4905abfd-1ba1-4b60-a617-d03d6458d4b8" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialCovenantsLeverageRatioMaximum_4f136bea-0278-4cac-9f29-e80c79c05694" xlink:href="splp-20230930.xsd#splp_FinancialCovenantsLeverageRatioMaximum"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_splp_FinancialCovenantsLeverageRatioMaximum_4f136bea-0278-4cac-9f29-e80c79c05694" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_7785da18-c335-4b25-9134-0dc98f5d9553" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_7785da18-c335-4b25-9134-0dc98f5d9553" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum_1a803811-5c71-4bfb-9bfb-1a3f24ea9f6f" xlink:href="splp-20230930.xsd#splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum_1a803811-5c71-4bfb-9bfb-1a3f24ea9f6f" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialCovenantsInterestCoverageRatioMinimum_ef082d70-268f-4349-9591-16a229c2fb1d" xlink:href="splp-20230930.xsd#splp_FinancialCovenantsInterestCoverageRatioMinimum"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_splp_FinancialCovenantsInterestCoverageRatioMinimum_ef082d70-268f-4349-9591-16a229c2fb1d" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtWeightedAverageInterestRate_eb1abcdf-f319-423d-9b7d-890756ebcc0d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtWeightedAverageInterestRate"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_us-gaap_DebtWeightedAverageInterestRate_eb1abcdf-f319-423d-9b7d-890756ebcc0d" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCredit_4bf26909-b46f-49a7-a633-cf46a4f82644" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCredit"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_us-gaap_LineOfCredit_4bf26909-b46f-49a7-a633-cf46a4f82644" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_54086db6-16d6-4f4f-a1a5-f3994a58d84d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_54086db6-16d6-4f4f-a1a5-f3994a58d84d" xlink:type="arc" order="8"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable_1e52a9ab-2e41-4361-ac9e-3bf2e1ea7d38" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_us-gaap_DebtInstrumentTable_1e52a9ab-2e41-4361-ac9e-3bf2e1ea7d38" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityAxis_29c3288c-70bf-465d-9d5f-55603f41c333" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditFacilityAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_1e52a9ab-2e41-4361-ac9e-3bf2e1ea7d38" xlink:to="loc_us-gaap_CreditFacilityAxis_29c3288c-70bf-465d-9d5f-55603f41c333" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityDomain_29c3288c-70bf-465d-9d5f-55603f41c333_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditFacilityDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_CreditFacilityAxis_29c3288c-70bf-465d-9d5f-55603f41c333" xlink:to="loc_us-gaap_CreditFacilityDomain_29c3288c-70bf-465d-9d5f-55603f41c333_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityDomain_9ff78650-5957-4e7e-8beb-2c23b291668b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditFacilityDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_CreditFacilityAxis_29c3288c-70bf-465d-9d5f-55603f41c333" xlink:to="loc_us-gaap_CreditFacilityDomain_9ff78650-5957-4e7e-8beb-2c23b291668b" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NewCreditAgreementMember_b5891c31-833f-42d1-b9fa-7ace56c502e9" xlink:href="splp-20230930.xsd#splp_NewCreditAgreementMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_9ff78650-5957-4e7e-8beb-2c23b291668b" xlink:to="loc_splp_NewCreditAgreementMember_b5891c31-833f-42d1-b9fa-7ace56c502e9" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SublimitforIssuanceofSwingLoansMember_102a3047-53fd-4b50-af1b-35c3f64a8c25" xlink:href="splp-20230930.xsd#splp_SublimitforIssuanceofSwingLoansMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_9ff78650-5957-4e7e-8beb-2c23b291668b" xlink:to="loc_splp_SublimitforIssuanceofSwingLoansMember_102a3047-53fd-4b50-af1b-35c3f64a8c25" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StandbyLettersOfCreditMember_0ed3574e-bae9-4d2a-9bb8-44168ce27da9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StandbyLettersOfCreditMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_9ff78650-5957-4e7e-8beb-2c23b291668b" xlink:to="loc_us-gaap_StandbyLettersOfCreditMember_0ed3574e-bae9-4d2a-9bb8-44168ce27da9" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SublimitForOptionalCurrencyMember_49a044bd-b39f-44a5-9852-40ac7d07039d" xlink:href="splp-20230930.xsd#splp_SublimitForOptionalCurrencyMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_9ff78650-5957-4e7e-8beb-2c23b291668b" xlink:to="loc_splp_SublimitForOptionalCurrencyMember_49a044bd-b39f-44a5-9852-40ac7d07039d" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevolvingCreditFacilityMember_16e38363-32c6-40be-994d-c037b51e320f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevolvingCreditFacilityMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_9ff78650-5957-4e7e-8beb-2c23b291668b" xlink:to="loc_us-gaap_RevolvingCreditFacilityMember_16e38363-32c6-40be-994d-c037b51e320f" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_c053623c-cbff-4056-adf2-74711c6cb52e" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_1e52a9ab-2e41-4361-ac9e-3bf2e1ea7d38" xlink:to="loc_srt_RangeAxis_c053623c-cbff-4056-adf2-74711c6cb52e" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_c053623c-cbff-4056-adf2-74711c6cb52e_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RangeAxis_c053623c-cbff-4056-adf2-74711c6cb52e" xlink:to="loc_srt_RangeMember_c053623c-cbff-4056-adf2-74711c6cb52e_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_af77d130-2726-439e-aebc-425b27d0a1a5" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RangeAxis_c053623c-cbff-4056-adf2-74711c6cb52e" xlink:to="loc_srt_RangeMember_af77d130-2726-439e-aebc-425b27d0a1a5" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_4dee6f56-c392-4323-ad25-b93d4cbac22e" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_af77d130-2726-439e-aebc-425b27d0a1a5" xlink:to="loc_srt_MaximumMember_4dee6f56-c392-4323-ad25-b93d4cbac22e" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_8081a0d7-0199-471c-963f-2bb5cf1652a3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_1e52a9ab-2e41-4361-ac9e-3bf2e1ea7d38" xlink:to="loc_us-gaap_DebtInstrumentAxis_8081a0d7-0199-471c-963f-2bb5cf1652a3" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_8081a0d7-0199-471c-963f-2bb5cf1652a3_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_8081a0d7-0199-471c-963f-2bb5cf1652a3" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_8081a0d7-0199-471c-963f-2bb5cf1652a3_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_9e1dbf08-d095-431d-b884-ef3983b39d93" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_8081a0d7-0199-471c-963f-2bb5cf1652a3" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_9e1dbf08-d095-431d-b884-ef3983b39d93" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_UmpquaRevolverMember_da639624-7f93-4e65-912a-5a40c2bb54f3" xlink:href="splp-20230930.xsd#splp_UmpquaRevolverMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_9e1dbf08-d095-431d-b884-ef3983b39d93" xlink:to="loc_splp_UmpquaRevolverMember_da639624-7f93-4e65-912a-5a40c2bb54f3" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FinancialInstrumentsNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#FinancialInstrumentsNarrativeDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/FinancialInstrumentsNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativesFairValueLineItems_84123b87-5077-46f4-a85c-931a58305381" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativesFairValueLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeRemainingMaturity1_dd421b68-1d68-442f-863d-521a52d04b3d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeRemainingMaturity1"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativesFairValueLineItems_84123b87-5077-46f4-a85c-931a58305381" xlink:to="loc_us-gaap_DerivativeRemainingMaturity1_dd421b68-1d68-442f-863d-521a52d04b3d" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeNonmonetaryNotionalAmountMass_4ff21d03-55c8-4567-a918-e110bbf2aba4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeNonmonetaryNotionalAmountMass"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativesFairValueLineItems_84123b87-5077-46f4-a85c-931a58305381" xlink:to="loc_us-gaap_DerivativeNonmonetaryNotionalAmountMass_4ff21d03-55c8-4567-a918-e110bbf2aba4" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableLoanInProcess_8ee51124-49e8-4055-b7d8-d3b051e98337" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableLoanInProcess"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativesFairValueLineItems_84123b87-5077-46f4-a85c-931a58305381" xlink:to="loc_us-gaap_FinancingReceivableLoanInProcess_8ee51124-49e8-4055-b7d8-d3b051e98337" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_9f4f9196-d502-48d3-af91-ffc5bb09b07d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DerivativesFairValueLineItems_84123b87-5077-46f4-a85c-931a58305381" xlink:to="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_9f4f9196-d502-48d3-af91-ffc5bb09b07d" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_a3544572-8c4d-4207-b247-d38aa7169c17" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_9f4f9196-d502-48d3-af91-ffc5bb09b07d" xlink:to="loc_srt_RangeAxis_a3544572-8c4d-4207-b247-d38aa7169c17" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_a3544572-8c4d-4207-b247-d38aa7169c17_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RangeAxis_a3544572-8c4d-4207-b247-d38aa7169c17" xlink:to="loc_srt_RangeMember_a3544572-8c4d-4207-b247-d38aa7169c17_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_01823a65-7bec-4c4a-8de4-fc7c3bc89b3e" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RangeAxis_a3544572-8c4d-4207-b247-d38aa7169c17" xlink:to="loc_srt_RangeMember_01823a65-7bec-4c4a-8de4-fc7c3bc89b3e" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_eef7422d-4e47-4c82-9335-6352d3a89086" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_01823a65-7bec-4c4a-8de4-fc7c3bc89b3e" xlink:to="loc_srt_MinimumMember_eef7422d-4e47-4c82-9335-6352d3a89086" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_eea7e671-4445-414e-b95f-64bb4c023a11" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_01823a65-7bec-4c4a-8de4-fc7c3bc89b3e" xlink:to="loc_srt_MaximumMember_eea7e671-4445-414e-b95f-64bb4c023a11" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_85141dcd-d84a-4c34-89ee-df8443464d2c" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LegalEntityAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_9f4f9196-d502-48d3-af91-ffc5bb09b07d" xlink:to="loc_dei_LegalEntityAxis_85141dcd-d84a-4c34-89ee-df8443464d2c" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_85141dcd-d84a-4c34-89ee-df8443464d2c_default" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_85141dcd-d84a-4c34-89ee-df8443464d2c" xlink:to="loc_dei_EntityDomain_85141dcd-d84a-4c34-89ee-df8443464d2c_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_a63d724a-3333-43c6-8eb2-67ac195899a4" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_85141dcd-d84a-4c34-89ee-df8443464d2c" xlink:to="loc_dei_EntityDomain_a63d724a-3333-43c6-8eb2-67ac195899a4" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_WebbankMember_170de6a5-5f23-4985-a8b1-62c6391eaea4" xlink:href="splp-20230930.xsd#splp_WebbankMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_a63d724a-3333-43c6-8eb2-67ac195899a4" xlink:to="loc_splp_WebbankMember_170de6a5-5f23-4985-a8b1-62c6391eaea4" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommodityByTypeAxis_41563b40-4ae6-4525-ad23-e72a467b491f" xlink:href="splp-20230930.xsd#splp_CommodityByTypeAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_9f4f9196-d502-48d3-af91-ffc5bb09b07d" xlink:to="loc_splp_CommodityByTypeAxis_41563b40-4ae6-4525-ad23-e72a467b491f" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommodityTypeDomain_41563b40-4ae6-4525-ad23-e72a467b491f_default" xlink:href="splp-20230930.xsd#splp_CommodityTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_splp_CommodityByTypeAxis_41563b40-4ae6-4525-ad23-e72a467b491f" xlink:to="loc_splp_CommodityTypeDomain_41563b40-4ae6-4525-ad23-e72a467b491f_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommodityTypeDomain_0ab83254-4284-4826-9a87-9bc270547399" xlink:href="splp-20230930.xsd#splp_CommodityTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_splp_CommodityByTypeAxis_41563b40-4ae6-4525-ad23-e72a467b491f" xlink:to="loc_splp_CommodityTypeDomain_0ab83254-4284-4826-9a87-9bc270547399" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SilverOuncesandCopperPoundsMember_1664782d-0813-446e-889d-96a9681f1043" xlink:href="splp-20230930.xsd#splp_SilverOuncesandCopperPoundsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_CommodityTypeDomain_0ab83254-4284-4826-9a87-9bc270547399" xlink:to="loc_splp_SilverOuncesandCopperPoundsMember_1664782d-0813-446e-889d-96a9681f1043" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentRiskAxis_012a14d5-d34e-473e-892c-1712ccb8c95d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_9f4f9196-d502-48d3-af91-ffc5bb09b07d" xlink:to="loc_us-gaap_DerivativeInstrumentRiskAxis_012a14d5-d34e-473e-892c-1712ccb8c95d" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_012a14d5-d34e-473e-892c-1712ccb8c95d_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_012a14d5-d34e-473e-892c-1712ccb8c95d" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_012a14d5-d34e-473e-892c-1712ccb8c95d_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_3c95100e-e7a8-48c7-b042-9ec384bedd40" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_012a14d5-d34e-473e-892c-1712ccb8c95d" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_3c95100e-e7a8-48c7-b042-9ec384bedd40" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommodityContractMember_6f3e93a6-b94a-482e-9085-9b4226b5e7f3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommodityContractMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_3c95100e-e7a8-48c7-b042-9ec384bedd40" xlink:to="loc_us-gaap_CommodityContractMember_6f3e93a6-b94a-482e-9085-9b4226b5e7f3" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationAxis_38ba1528-97c9-4937-832c-b93e056ee472" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_9f4f9196-d502-48d3-af91-ffc5bb09b07d" xlink:to="loc_us-gaap_HedgingDesignationAxis_38ba1528-97c9-4937-832c-b93e056ee472" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationDomain_38ba1528-97c9-4937-832c-b93e056ee472_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_HedgingDesignationAxis_38ba1528-97c9-4937-832c-b93e056ee472" xlink:to="loc_us-gaap_HedgingDesignationDomain_38ba1528-97c9-4937-832c-b93e056ee472_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationDomain_89702625-0276-4dea-b353-f8e5fa889452" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_HedgingDesignationAxis_38ba1528-97c9-4937-832c-b93e056ee472" xlink:to="loc_us-gaap_HedgingDesignationDomain_89702625-0276-4dea-b353-f8e5fa889452" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DesignatedAsHedgingInstrumentMember_5bab48be-7f3c-4e28-aa90-72f7f5dabd68" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DesignatedAsHedgingInstrumentMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_HedgingDesignationDomain_89702625-0276-4dea-b353-f8e5fa889452" xlink:to="loc_us-gaap_DesignatedAsHedgingInstrumentMember_5bab48be-7f3c-4e28-aa90-72f7f5dabd68" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FinancialInstrumentsCommodityContractsDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#FinancialInstrumentsCommodityContractsDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/FinancialInstrumentsCommodityContractsDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeLineItems_967e81aa-9544-4c63-afa8-4adade3e4b23" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeNonmonetaryNotionalAmountMass_3ccd6a73-f5b8-4fb3-a3b8-11051422e743" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeNonmonetaryNotionalAmountMass"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeLineItems_967e81aa-9544-4c63-afa8-4adade3e4b23" xlink:to="loc_us-gaap_DerivativeNonmonetaryNotionalAmountMass_3ccd6a73-f5b8-4fb3-a3b8-11051422e743" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_DerivativeNotionalAmount1_2bf1f444-7499-4943-b011-c3ba35564b95" xlink:href="splp-20230930.xsd#splp_DerivativeNotionalAmount1"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeLineItems_967e81aa-9544-4c63-afa8-4adade3e4b23" xlink:to="loc_splp_DerivativeNotionalAmount1_2bf1f444-7499-4943-b011-c3ba35564b95" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeTable_28e160c4-a1cc-45e0-81e2-fce6915265b3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DerivativeLineItems_967e81aa-9544-4c63-afa8-4adade3e4b23" xlink:to="loc_us-gaap_DerivativeTable_28e160c4-a1cc-45e0-81e2-fce6915265b3" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommodityByTypeAxis_486a8874-d38e-4183-b21f-44684269e139" xlink:href="splp-20230930.xsd#splp_CommodityByTypeAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeTable_28e160c4-a1cc-45e0-81e2-fce6915265b3" xlink:to="loc_splp_CommodityByTypeAxis_486a8874-d38e-4183-b21f-44684269e139" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommodityTypeDomain_486a8874-d38e-4183-b21f-44684269e139_default" xlink:href="splp-20230930.xsd#splp_CommodityTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_splp_CommodityByTypeAxis_486a8874-d38e-4183-b21f-44684269e139" xlink:to="loc_splp_CommodityTypeDomain_486a8874-d38e-4183-b21f-44684269e139_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommodityTypeDomain_6f056a82-70a4-4247-9e68-7b589daed06c" xlink:href="splp-20230930.xsd#splp_CommodityTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_splp_CommodityByTypeAxis_486a8874-d38e-4183-b21f-44684269e139" xlink:to="loc_splp_CommodityTypeDomain_6f056a82-70a4-4247-9e68-7b589daed06c" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_currency_XAG_a7ca8c7b-7a38-4f91-b100-c964b9eb4e82" xlink:href="https://xbrl.sec.gov/currency/2023/currency-2023.xsd#currency_XAG"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_CommodityTypeDomain_6f056a82-70a4-4247-9e68-7b589daed06c" xlink:to="loc_currency_XAG_a7ca8c7b-7a38-4f91-b100-c964b9eb4e82" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_currency_XAU_d0f4d457-fb80-4fc2-955a-612ac91fd80e" xlink:href="https://xbrl.sec.gov/currency/2023/currency-2023.xsd#currency_XAU"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_CommodityTypeDomain_6f056a82-70a4-4247-9e68-7b589daed06c" xlink:to="loc_currency_XAU_d0f4d457-fb80-4fc2-955a-612ac91fd80e" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_currency_XPD_8ec22806-c78f-4f15-91e2-818512251ede" xlink:href="https://xbrl.sec.gov/currency/2023/currency-2023.xsd#currency_XPD"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_CommodityTypeDomain_6f056a82-70a4-4247-9e68-7b589daed06c" xlink:to="loc_currency_XPD_8ec22806-c78f-4f15-91e2-818512251ede" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_currency_XPT_0f3bd933-eba3-40b5-a015-715c3beaea70" xlink:href="https://xbrl.sec.gov/currency/2023/currency-2023.xsd#currency_XPT"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_CommodityTypeDomain_6f056a82-70a4-4247-9e68-7b589daed06c" xlink:to="loc_currency_XPT_0f3bd933-eba3-40b5-a015-715c3beaea70" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CopperPoundsMember_b5dfbe83-4a77-4a48-976c-b0cdfceef1a4" xlink:href="splp-20230930.xsd#splp_CopperPoundsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_CommodityTypeDomain_6f056a82-70a4-4247-9e68-7b589daed06c" xlink:to="loc_splp_CopperPoundsMember_b5dfbe83-4a77-4a48-976c-b0cdfceef1a4" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_splp_TinMetricTonsMember_0d79198b-db8e-4ee7-b6be-8db48bd8ec2a" xlink:href="splp-20230930.xsd#splp_TinMetricTonsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_CommodityTypeDomain_6f056a82-70a4-4247-9e68-7b589daed06c" xlink:to="loc_splp_TinMetricTonsMember_0d79198b-db8e-4ee7-b6be-8db48bd8ec2a" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationAxis_d7167b7d-0515-4c9d-b93a-32f30070e37c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeTable_28e160c4-a1cc-45e0-81e2-fce6915265b3" xlink:to="loc_us-gaap_HedgingDesignationAxis_d7167b7d-0515-4c9d-b93a-32f30070e37c" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationDomain_d7167b7d-0515-4c9d-b93a-32f30070e37c_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_HedgingDesignationAxis_d7167b7d-0515-4c9d-b93a-32f30070e37c" xlink:to="loc_us-gaap_HedgingDesignationDomain_d7167b7d-0515-4c9d-b93a-32f30070e37c_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationDomain_3a1f5f29-c67a-4ecd-9e5c-e2fe1d0103ba" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_HedgingDesignationAxis_d7167b7d-0515-4c9d-b93a-32f30070e37c" xlink:to="loc_us-gaap_HedgingDesignationDomain_3a1f5f29-c67a-4ecd-9e5c-e2fe1d0103ba" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NondesignatedMember_72eb6b31-9859-47f2-a744-5045f6b665ba" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NondesignatedMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_HedgingDesignationDomain_3a1f5f29-c67a-4ecd-9e5c-e2fe1d0103ba" xlink:to="loc_us-gaap_NondesignatedMember_72eb6b31-9859-47f2-a744-5045f6b665ba" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentRiskAxis_82313306-6c72-4599-9998-eaf6bb66678e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeTable_28e160c4-a1cc-45e0-81e2-fce6915265b3" xlink:to="loc_us-gaap_DerivativeInstrumentRiskAxis_82313306-6c72-4599-9998-eaf6bb66678e" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_82313306-6c72-4599-9998-eaf6bb66678e_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_82313306-6c72-4599-9998-eaf6bb66678e" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_82313306-6c72-4599-9998-eaf6bb66678e_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_fa0b8f3e-988b-4c6a-a4f7-72b4ce9f89b8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_82313306-6c72-4599-9998-eaf6bb66678e" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_fa0b8f3e-988b-4c6a-a4f7-72b4ce9f89b8" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommodityContractMember_a89776fe-257d-43fc-aeb3-eee693d58065" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommodityContractMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_fa0b8f3e-988b-4c6a-a4f7-72b4ce9f89b8" xlink:to="loc_us-gaap_CommodityContractMember_a89776fe-257d-43fc-aeb3-eee693d58065" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FinancialInstrumentsBalanceSheetLocationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#FinancialInstrumentsBalanceSheetLocationDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/FinancialInstrumentsBalanceSheetLocationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativesFairValueLineItems_486e0aad-b0a7-40e2-987b-aa6340d42e43" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativesFairValueLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeLiabilities_091720df-ba50-441f-b651-94f2c5dfc5a4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeLiabilities"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativesFairValueLineItems_486e0aad-b0a7-40e2-987b-aa6340d42e43" xlink:to="loc_us-gaap_DerivativeLiabilities_091720df-ba50-441f-b651-94f2c5dfc5a4" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeAssets_b0fa79f3-4f53-4347-ba53-8b0135e2b3c9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativesFairValueLineItems_486e0aad-b0a7-40e2-987b-aa6340d42e43" xlink:to="loc_us-gaap_DerivativeAssets_b0fa79f3-4f53-4347-ba53-8b0135e2b3c9" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration_14cb1fc6-ddd3-4c24-bba3-b2b0890ef8b1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativesFairValueLineItems_486e0aad-b0a7-40e2-987b-aa6340d42e43" xlink:to="loc_us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration_14cb1fc6-ddd3-4c24-bba3-b2b0890ef8b1" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration_5d8b7f1a-170e-4c38-a2a3-e62ebcb83dda" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativesFairValueLineItems_486e0aad-b0a7-40e2-987b-aa6340d42e43" xlink:to="loc_us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration_5d8b7f1a-170e-4c38-a2a3-e62ebcb83dda" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_2d043ee9-d628-4523-a0d2-ccd1967199cc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DerivativesFairValueLineItems_486e0aad-b0a7-40e2-987b-aa6340d42e43" xlink:to="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_2d043ee9-d628-4523-a0d2-ccd1967199cc" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentRiskAxis_207c2e4c-533c-4cd5-a9af-4381e95cc269" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_2d043ee9-d628-4523-a0d2-ccd1967199cc" xlink:to="loc_us-gaap_DerivativeInstrumentRiskAxis_207c2e4c-533c-4cd5-a9af-4381e95cc269" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_207c2e4c-533c-4cd5-a9af-4381e95cc269_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_207c2e4c-533c-4cd5-a9af-4381e95cc269" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_207c2e4c-533c-4cd5-a9af-4381e95cc269_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_70471066-e54b-4dc9-8d13-1bf2e6304c4f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_207c2e4c-533c-4cd5-a9af-4381e95cc269" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_70471066-e54b-4dc9-8d13-1bf2e6304c4f" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommodityContractMember_9e7f2584-ea25-48f0-bd65-6727ffc23a14" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommodityContractMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_70471066-e54b-4dc9-8d13-1bf2e6304c4f" xlink:to="loc_us-gaap_CommodityContractMember_9e7f2584-ea25-48f0-bd65-6727ffc23a14" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_EconomicInterestsInLoansMember_e3e66614-d776-407d-9c05-c2931154481d" xlink:href="splp-20230930.xsd#splp_EconomicInterestsInLoansMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_70471066-e54b-4dc9-8d13-1bf2e6304c4f" xlink:to="loc_splp_EconomicInterestsInLoansMember_e3e66614-d776-407d-9c05-c2931154481d" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationAxis_59e82c60-aae7-4524-b2b4-d523669c1cd3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_2d043ee9-d628-4523-a0d2-ccd1967199cc" xlink:to="loc_us-gaap_HedgingDesignationAxis_59e82c60-aae7-4524-b2b4-d523669c1cd3" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationDomain_59e82c60-aae7-4524-b2b4-d523669c1cd3_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_HedgingDesignationAxis_59e82c60-aae7-4524-b2b4-d523669c1cd3" xlink:to="loc_us-gaap_HedgingDesignationDomain_59e82c60-aae7-4524-b2b4-d523669c1cd3_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationDomain_fe86e615-d48d-4705-852f-fbbb75ca5d6e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_HedgingDesignationAxis_59e82c60-aae7-4524-b2b4-d523669c1cd3" xlink:to="loc_us-gaap_HedgingDesignationDomain_fe86e615-d48d-4705-852f-fbbb75ca5d6e" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DesignatedAsHedgingInstrumentMember_1ddb7562-0793-4656-aff8-b9be22a72003" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DesignatedAsHedgingInstrumentMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_HedgingDesignationDomain_fe86e615-d48d-4705-852f-fbbb75ca5d6e" xlink:to="loc_us-gaap_DesignatedAsHedgingInstrumentMember_1ddb7562-0793-4656-aff8-b9be22a72003" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NondesignatedMember_84cefd77-c5ac-4b2f-91a3-5fc276ab472c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NondesignatedMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_HedgingDesignationDomain_fe86e615-d48d-4705-852f-fbbb75ca5d6e" xlink:to="loc_us-gaap_NondesignatedMember_84cefd77-c5ac-4b2f-91a3-5fc276ab472c" xlink:type="arc" order="1"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FinancialInstrumentsIncomeStatementLocationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#FinancialInstrumentsIncomeStatementLocationDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/FinancialInstrumentsIncomeStatementLocationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentsGainLossLineItems_eaaf48c0-cb57-4237-a59e-d266186a02b0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentsGainLossLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeGainLossOnDerivativeNet_4b630f07-2dbb-4538-8831-cd954143a3b4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeGainLossOnDerivativeNet"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeInstrumentsGainLossLineItems_eaaf48c0-cb57-4237-a59e-d266186a02b0" xlink:to="loc_us-gaap_DerivativeGainLossOnDerivativeNet_4b630f07-2dbb-4538-8831-cd954143a3b4" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_644ee9aa-06d0-4fc9-8fb7-9982830445ed" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeInstrumentsGainLossLineItems_eaaf48c0-cb57-4237-a59e-d266186a02b0" xlink:to="loc_us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_644ee9aa-06d0-4fc9-8fb7-9982830445ed" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable_fb62ff06-e1ce-43b5-905a-c7d4f53f6c8b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DerivativeInstrumentsGainLossLineItems_eaaf48c0-cb57-4237-a59e-d266186a02b0" xlink:to="loc_us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable_fb62ff06-e1ce-43b5-905a-c7d4f53f6c8b" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationAxis_db328f9a-0c47-4309-87e7-2ec2eef4bd51" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable_fb62ff06-e1ce-43b5-905a-c7d4f53f6c8b" xlink:to="loc_us-gaap_HedgingDesignationAxis_db328f9a-0c47-4309-87e7-2ec2eef4bd51" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationDomain_db328f9a-0c47-4309-87e7-2ec2eef4bd51_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_HedgingDesignationAxis_db328f9a-0c47-4309-87e7-2ec2eef4bd51" xlink:to="loc_us-gaap_HedgingDesignationDomain_db328f9a-0c47-4309-87e7-2ec2eef4bd51_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationDomain_2e2fe348-c107-4e74-bff6-5a815a3f1e23" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_HedgingDesignationAxis_db328f9a-0c47-4309-87e7-2ec2eef4bd51" xlink:to="loc_us-gaap_HedgingDesignationDomain_2e2fe348-c107-4e74-bff6-5a815a3f1e23" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NondesignatedMember_9e185fe8-8274-4ec0-8cd0-f15ede2867d5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NondesignatedMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_HedgingDesignationDomain_2e2fe348-c107-4e74-bff6-5a815a3f1e23" xlink:to="loc_us-gaap_NondesignatedMember_9e185fe8-8274-4ec0-8cd0-f15ede2867d5" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentRiskAxis_7259cbab-b304-4a64-9a92-909437b96dc8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable_fb62ff06-e1ce-43b5-905a-c7d4f53f6c8b" xlink:to="loc_us-gaap_DerivativeInstrumentRiskAxis_7259cbab-b304-4a64-9a92-909437b96dc8" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_7259cbab-b304-4a64-9a92-909437b96dc8_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_7259cbab-b304-4a64-9a92-909437b96dc8" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_7259cbab-b304-4a64-9a92-909437b96dc8_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_41576bc2-c6ca-4788-8a52-2996bc6339e8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_7259cbab-b304-4a64-9a92-909437b96dc8" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_41576bc2-c6ca-4788-8a52-2996bc6339e8" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommodityContractMember_96dab493-e9c9-487a-9cdf-bc723adabf58" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommodityContractMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_41576bc2-c6ca-4788-8a52-2996bc6339e8" xlink:to="loc_us-gaap_CommodityContractMember_96dab493-e9c9-487a-9cdf-bc723adabf58" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_EconomicInterestsInLoansMember_8d1e8ca1-d4c9-4bf9-b89c-6c5575bb6410" xlink:href="splp-20230930.xsd#splp_EconomicInterestsInLoansMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_41576bc2-c6ca-4788-8a52-2996bc6339e8" xlink:to="loc_splp_EconomicInterestsInLoansMember_8d1e8ca1-d4c9-4bf9-b89c-6c5575bb6410" xlink:type="arc" order="1"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefitsComponentsofPensionExpenseandOtherPostretirementBenefitExpenseDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#PensionandOtherPostRetirementBenefitsComponentsofPensionExpenseandOtherPostretirementBenefitExpenseDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefitsComponentsofPensionExpenseandOtherPostretirementBenefitExpenseDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanDisclosureLineItems_a8e9f640-c7d7-4095-90de-3352ed8dd125" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanDisclosureLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanInterestCost_e83e2818-e41d-4bfa-ac98-aa977d243431" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanInterestCost"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedBenefitPlanDisclosureLineItems_a8e9f640-c7d7-4095-90de-3352ed8dd125" xlink:to="loc_us-gaap_DefinedBenefitPlanInterestCost_e83e2818-e41d-4bfa-ac98-aa977d243431" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets_de0b9fad-3658-4a0d-8ae7-e43d28c02cce" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedBenefitPlanDisclosureLineItems_a8e9f640-c7d7-4095-90de-3352ed8dd125" xlink:to="loc_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets_de0b9fad-3658-4a0d-8ae7-e43d28c02cce" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses_b7fd6821-0733-4cfe-8752-27a6aca014ee" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedBenefitPlanDisclosureLineItems_a8e9f640-c7d7-4095-90de-3352ed8dd125" xlink:to="loc_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses_b7fd6821-0733-4cfe-8752-27a6aca014ee" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_186e1627-b28b-4578-8086-78bb145d8a4f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedBenefitPlanDisclosureLineItems_a8e9f640-c7d7-4095-90de-3352ed8dd125" xlink:to="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_186e1627-b28b-4578-8086-78bb145d8a4f" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_56a55335-9771-47f9-ba64-cea6b73bd355" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DefinedBenefitPlanDisclosureLineItems_a8e9f640-c7d7-4095-90de-3352ed8dd125" xlink:to="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_56a55335-9771-47f9-ba64-cea6b73bd355" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetirementPlanTypeAxis_d4da79c3-8b93-4c22-be6f-88c407fe64c9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetirementPlanTypeAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_56a55335-9771-47f9-ba64-cea6b73bd355" xlink:to="loc_us-gaap_RetirementPlanTypeAxis_d4da79c3-8b93-4c22-be6f-88c407fe64c9" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetirementPlanTypeDomain_d4da79c3-8b93-4c22-be6f-88c407fe64c9_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetirementPlanTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RetirementPlanTypeAxis_d4da79c3-8b93-4c22-be6f-88c407fe64c9" xlink:to="loc_us-gaap_RetirementPlanTypeDomain_d4da79c3-8b93-4c22-be6f-88c407fe64c9_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetirementPlanTypeDomain_7ba4937d-cc3b-48f4-afe5-ff5bbe67de2f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetirementPlanTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RetirementPlanTypeAxis_d4da79c3-8b93-4c22-be6f-88c407fe64c9" xlink:to="loc_us-gaap_RetirementPlanTypeDomain_7ba4937d-cc3b-48f4-afe5-ff5bbe67de2f" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PensionPlansDefinedBenefitMember_720ca7db-3b4e-4843-b668-823da3480a12" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PensionPlansDefinedBenefitMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RetirementPlanTypeDomain_7ba4937d-cc3b-48f4-afe5-ff5bbe67de2f" xlink:to="loc_us-gaap_PensionPlansDefinedBenefitMember_720ca7db-3b4e-4843-b668-823da3480a12" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefitsNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#PensionandOtherPostRetirementBenefitsNarrativeDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefitsNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems_d6cd69cc-576f-4bdc-8e6e-61185459c593" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanContributionsByEmployer_0c5088f5-bd85-4642-82f4-96947cb5e484" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanContributionsByEmployer"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems_d6cd69cc-576f-4bdc-8e6e-61185459c593" xlink:to="loc_us-gaap_DefinedBenefitPlanContributionsByEmployer_0c5088f5-bd85-4642-82f4-96947cb5e484" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_34b030af-1c9b-47c1-9a85-525abc65ea60" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems_d6cd69cc-576f-4bdc-8e6e-61185459c593" xlink:to="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_34b030af-1c9b-47c1-9a85-525abc65ea60" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetirementPlanTypeAxis_9e55d1ed-dd91-4521-953d-f7bf2b105c8c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetirementPlanTypeAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_34b030af-1c9b-47c1-9a85-525abc65ea60" xlink:to="loc_us-gaap_RetirementPlanTypeAxis_9e55d1ed-dd91-4521-953d-f7bf2b105c8c" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetirementPlanTypeDomain_9e55d1ed-dd91-4521-953d-f7bf2b105c8c_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetirementPlanTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RetirementPlanTypeAxis_9e55d1ed-dd91-4521-953d-f7bf2b105c8c" xlink:to="loc_us-gaap_RetirementPlanTypeDomain_9e55d1ed-dd91-4521-953d-f7bf2b105c8c_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetirementPlanTypeDomain_57ccfab8-0b76-43f5-a26b-c44b854e44c2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetirementPlanTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RetirementPlanTypeAxis_9e55d1ed-dd91-4521-953d-f7bf2b105c8c" xlink:to="loc_us-gaap_RetirementPlanTypeDomain_57ccfab8-0b76-43f5-a26b-c44b854e44c2" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PensionPlansDefinedBenefitMember_9625665e-3201-4328-8209-59cf03e21e49" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PensionPlansDefinedBenefitMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RetirementPlanTypeDomain_57ccfab8-0b76-43f5-a26b-c44b854e44c2" xlink:to="loc_us-gaap_PensionPlansDefinedBenefitMember_9625665e-3201-4328-8209-59cf03e21e49" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/CapitalandAccumulatedOtherComprehensiveLossNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#CapitalandAccumulatedOtherComprehensiveLossNarrativeDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/CapitalandAccumulatedOtherComprehensiveLossNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_f25d0a22-95e4-4275-a294-0e6b18c958c4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_f25d0a22-95e4-4275-a294-0e6b18c958c4" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_ca18ab6e-6b2e-48d9-bae6-f0826eb7c9a0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_ca18ab6e-6b2e-48d9-bae6-f0826eb7c9a0" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAccountUnitsTreasury_03d69447-a758-4d47-acfb-f1358e2643bd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAccountUnitsTreasury"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_PartnersCapitalAccountUnitsTreasury_03d69447-a758-4d47-acfb-f1358e2643bd" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases_f0b2b8e0-783a-4f42-b1d0-d0ac8d17baa2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases_f0b2b8e0-783a-4f42-b1d0-d0ac8d17baa2" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased_ef1b2e67-4068-4968-9d02-9cfe209c5b79" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased_ef1b2e67-4068-4968-9d02-9cfe209c5b79" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized_517a61e0-74ec-485d-b6e4-e0267cce6891" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized_517a61e0-74ec-485d-b6e4-e0267cce6891" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_0feac8e4-1a2b-4c78-917d-04ea3c1b494b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_0feac8e4-1a2b-4c78-917d-04ea3c1b494b" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_dba0e85c-bd4e-462e-8ae6-2bc34006e1d8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_dba0e85c-bd4e-462e-8ae6-2bc34006e1d8" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_003f544d-52ae-4119-981e-821dd6af7fbf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_003f544d-52ae-4119-981e-821dd6af7fbf" xlink:type="arc" order="8"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_cf6fa350-1884-4b8f-a59d-581eb74925be" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_cf6fa350-1884-4b8f-a59d-581eb74925be" xlink:type="arc" order="9"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DividendsPreferredStockCash_a6029b8e-6bb3-4d65-8048-b3c8f15ba1c4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DividendsPreferredStockCash"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_DividendsPreferredStockCash_a6029b8e-6bb3-4d65-8048-b3c8f15ba1c4" xlink:type="arc" order="10"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTerm_47ba6c59-62c0-4c2a-9aac-d82b67bfcc97" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentTerm"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_DebtInstrumentTerm_47ba6c59-62c0-4c2a-9aac-d82b67bfcc97" xlink:type="arc" order="11"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockLiquidationPreference_c3ebc623-137c-4242-afe0-defd8d05f73e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockLiquidationPreference"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_PreferredStockLiquidationPreference_c3ebc623-137c-4242-afe0-defd8d05f73e" xlink:type="arc" order="12"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice_bd2517b3-b6dc-42c5-8505-0d51f52c87df" xlink:href="splp-20230930.xsd#splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice_bd2517b3-b6dc-42c5-8505-0d51f52c87df" xlink:type="arc" order="13"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredUnitsOutstanding_533d33b9-294d-46ed-813e-1c0b01f50242" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredUnitsOutstanding"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_PreferredUnitsOutstanding_533d33b9-294d-46ed-813e-1c0b01f50242" xlink:type="arc" order="14"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockDividendsPerShareDeclared_5b78934b-644a-4db4-b810-4bdc10e4bc05" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockDividendsPerShareDeclared"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_CommonStockDividendsPerShareDeclared_5b78934b-644a-4db4-b810-4bdc10e4bc05" xlink:type="arc" order="15"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage_065e6622-b31e-4758-ba8c-e90941cf328d" xlink:href="splp-20230930.xsd#splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage_065e6622-b31e-4758-ba8c-e90941cf328d" xlink:type="arc" order="16"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NumberOfDaysPriorToMeasurementDate_942e661b-6c75-4955-ad29-18622bd638e4" xlink:href="splp-20230930.xsd#splp_NumberOfDaysPriorToMeasurementDate"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_splp_NumberOfDaysPriorToMeasurementDate_942e661b-6c75-4955-ad29-18622bd638e4" xlink:type="arc" order="17"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonUnitWeightedAveragePricePerShare_32942298-516b-41c5-a2e4-7a141d336fd3" xlink:href="splp-20230930.xsd#splp_CommonUnitWeightedAveragePricePerShare"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_splp_CommonUnitWeightedAveragePricePerShare_32942298-516b-41c5-a2e4-7a141d336fd3" xlink:type="arc" order="18"/> <link:loc xlink:type="locator" xlink:label="loc_splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits_bf9fd6d3-270f-4cbe-be67-7dda6bda7cd3" xlink:href="splp-20230930.xsd#splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits_bf9fd6d3-270f-4cbe-be67-7dda6bda7cd3" xlink:type="arc" order="19"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_8a26875c-ed42-415f-9576-fc2b26e2a7a6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_8a26875c-ed42-415f-9576-fc2b26e2a7a6" xlink:type="arc" order="20"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue_6b588eb3-5a1d-438e-9322-afd43d60a881" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue_6b588eb3-5a1d-438e-9322-afd43d60a881" xlink:type="arc" order="21"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccountUnitsIssued_9dc172e1-6792-44bf-a453-62fcea78366b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LimitedPartnersCapitalAccountUnitsIssued"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_LimitedPartnersCapitalAccountUnitsIssued_9dc172e1-6792-44bf-a453-62fcea78366b" xlink:type="arc" order="22"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfStockByClassTable_d20e22f0-9aac-4b68-89cc-bf337bb128a5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfStockByClassTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_ScheduleOfStockByClassTable_d20e22f0-9aac-4b68-89cc-bf337bb128a5" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PlanNameAxis_2860fed8-4888-4cb7-bfe2-d92243b0f687" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PlanNameAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfStockByClassTable_d20e22f0-9aac-4b68-89cc-bf337bb128a5" xlink:to="loc_us-gaap_PlanNameAxis_2860fed8-4888-4cb7-bfe2-d92243b0f687" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PlanNameDomain_2860fed8-4888-4cb7-bfe2-d92243b0f687_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PlanNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_PlanNameAxis_2860fed8-4888-4cb7-bfe2-d92243b0f687" xlink:to="loc_us-gaap_PlanNameDomain_2860fed8-4888-4cb7-bfe2-d92243b0f687_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PlanNameDomain_f09d9d7d-e136-4be5-8dac-c16ed44b20e0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PlanNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_PlanNameAxis_2860fed8-4888-4cb7-bfe2-d92243b0f687" xlink:to="loc_us-gaap_PlanNameDomain_f09d9d7d-e136-4be5-8dac-c16ed44b20e0" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_A2018IncentiveAwardPlanMember_fd880d24-e531-415b-a9e1-1d9283c6c191" xlink:href="splp-20230930.xsd#splp_A2018IncentiveAwardPlanMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PlanNameDomain_f09d9d7d-e136-4be5-8dac-c16ed44b20e0" xlink:to="loc_splp_A2018IncentiveAwardPlanMember_fd880d24-e531-415b-a9e1-1d9283c6c191" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_bae1d204-7303-4cb6-bce0-8cbba0e926a5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfStockByClassTable_d20e22f0-9aac-4b68-89cc-bf337bb128a5" xlink:to="loc_us-gaap_StatementClassOfStockAxis_bae1d204-7303-4cb6-bce0-8cbba0e926a5" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_bae1d204-7303-4cb6-bce0-8cbba0e926a5_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_bae1d204-7303-4cb6-bce0-8cbba0e926a5" xlink:to="loc_us-gaap_ClassOfStockDomain_bae1d204-7303-4cb6-bce0-8cbba0e926a5_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_0836a071-31aa-4123-905c-7d1e1948e1c2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_bae1d204-7303-4cb6-bce0-8cbba0e926a5" xlink:to="loc_us-gaap_ClassOfStockDomain_0836a071-31aa-4123-905c-7d1e1948e1c2" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalUnitClassAMember_3a6ebee8-5e17-4bec-a6af-99a586ed28fb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalUnitClassAMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_0836a071-31aa-4123-905c-7d1e1948e1c2" xlink:to="loc_us-gaap_CapitalUnitClassAMember_3a6ebee8-5e17-4bec-a6af-99a586ed28fb" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonUnitsMember_9d42ddb7-475c-4f90-a0f4-147827528570" xlink:href="splp-20230930.xsd#splp_CommonUnitsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_0836a071-31aa-4123-905c-7d1e1948e1c2" xlink:to="loc_splp_CommonUnitsMember_9d42ddb7-475c-4f90-a0f4-147827528570" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SeriesAPreferredUnitsMember_0e610962-a75e-41df-9858-70a9ecf7e3c5" xlink:href="splp-20230930.xsd#splp_SeriesAPreferredUnitsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_0836a071-31aa-4123-905c-7d1e1948e1c2" xlink:to="loc_splp_SeriesAPreferredUnitsMember_0e610962-a75e-41df-9858-70a9ecf7e3c5" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CapitalUnitClassCMember_36b23805-b788-43ed-8890-a2da685fcbbd" xlink:href="splp-20230930.xsd#splp_CapitalUnitClassCMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_0836a071-31aa-4123-905c-7d1e1948e1c2" xlink:to="loc_splp_CapitalUnitClassCMember_36b23805-b788-43ed-8890-a2da685fcbbd" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AwardTypeAxis_cb7d949f-5868-449e-9221-78b4a5983186" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AwardTypeAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfStockByClassTable_d20e22f0-9aac-4b68-89cc-bf337bb128a5" xlink:to="loc_us-gaap_AwardTypeAxis_cb7d949f-5868-449e-9221-78b4a5983186" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_cb7d949f-5868-449e-9221-78b4a5983186_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AwardTypeAxis_cb7d949f-5868-449e-9221-78b4a5983186" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_cb7d949f-5868-449e-9221-78b4a5983186_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_230027a2-ddd0-40a2-bebb-ef5f3675d5b6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AwardTypeAxis_cb7d949f-5868-449e-9221-78b4a5983186" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_230027a2-ddd0-40a2-bebb-ef5f3675d5b6" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RestrictedStockUnitsRSUMember_65b92a4f-db5f-4975-928e-edecdb44fce3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedStockUnitsRSUMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_230027a2-ddd0-40a2-bebb-ef5f3675d5b6" xlink:to="loc_us-gaap_RestrictedStockUnitsRSUMember_65b92a4f-db5f-4975-928e-edecdb44fce3" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_IncentiveUnitAwardMember_8ca04c8f-ffa9-4c7b-922a-a72f13daa7ea" xlink:href="splp-20230930.xsd#splp_IncentiveUnitAwardMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_230027a2-ddd0-40a2-bebb-ef5f3675d5b6" xlink:to="loc_splp_IncentiveUnitAwardMember_8ca04c8f-ffa9-4c7b-922a-a72f13daa7ea" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventTypeAxis_5a547183-db29-4743-938a-a45140c93566" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventTypeAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfStockByClassTable_d20e22f0-9aac-4b68-89cc-bf337bb128a5" xlink:to="loc_us-gaap_SubsequentEventTypeAxis_5a547183-db29-4743-938a-a45140c93566" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventTypeDomain_5a547183-db29-4743-938a-a45140c93566_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_SubsequentEventTypeAxis_5a547183-db29-4743-938a-a45140c93566" xlink:to="loc_us-gaap_SubsequentEventTypeDomain_5a547183-db29-4743-938a-a45140c93566_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventTypeDomain_0deb0579-8e61-47ac-b603-5f7bcd52cb6d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_SubsequentEventTypeAxis_5a547183-db29-4743-938a-a45140c93566" xlink:to="loc_us-gaap_SubsequentEventTypeDomain_0deb0579-8e61-47ac-b603-5f7bcd52cb6d" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventMember_6429a39e-c265-49b3-8cfb-fe43fce84298" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SubsequentEventTypeDomain_0deb0579-8e61-47ac-b603-5f7bcd52cb6d" xlink:to="loc_us-gaap_SubsequentEventMember_6429a39e-c265-49b3-8cfb-fe43fce84298" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/CapitalandAccumulatedOtherComprehensiveLossAccumulatedOtherComprehensiveIncomeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#CapitalandAccumulatedOtherComprehensiveLossAccumulatedOtherComprehensiveIncomeDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/CapitalandAccumulatedOtherComprehensiveLossAccumulatedOtherComprehensiveIncomeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_f8537409-1871-426e-9479-018ae6d4550d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AccumulatedOtherComprehensiveIncomeLossRollForward_d82d87db-6680-472e-9a8a-2756e0efc229" xlink:href="splp-20230930.xsd#splp_AccumulatedOtherComprehensiveIncomeLossRollForward"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_f8537409-1871-426e-9479-018ae6d4550d" xlink:to="loc_splp_AccumulatedOtherComprehensiveIncomeLossRollForward_d82d87db-6680-472e-9a8a-2756e0efc229" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_043d8304-54d7-4b56-81c4-66dfde36322c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_AccumulatedOtherComprehensiveIncomeLossRollForward_d82d87db-6680-472e-9a8a-2756e0efc229" xlink:to="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_043d8304-54d7-4b56-81c4-66dfde36322c" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_0da31a43-8fb9-4f56-8785-968d545e2eca" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_AccumulatedOtherComprehensiveIncomeLossRollForward_d82d87db-6680-472e-9a8a-2756e0efc229" xlink:to="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_0da31a43-8fb9-4f56-8785-968d545e2eca" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_979a18e4-5fc6-41a9-903b-0316823585eb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable_1ea297bd-0491-4ca4-9d4f-ca05ce6e5890" xlink:href="splp-20230930.xsd#splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_f8537409-1871-426e-9479-018ae6d4550d" xlink:to="loc_splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable_1ea297bd-0491-4ca4-9d4f-ca05ce6e5890" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_f2b1b93f-3efa-40cc-86aa-7a5639158ae0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable_1ea297bd-0491-4ca4-9d4f-ca05ce6e5890" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_f2b1b93f-3efa-40cc-86aa-7a5639158ae0" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_f2b1b93f-3efa-40cc-86aa-7a5639158ae0_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_f2b1b93f-3efa-40cc-86aa-7a5639158ae0" xlink:to="loc_us-gaap_EquityComponentDomain_f2b1b93f-3efa-40cc-86aa-7a5639158ae0_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_d934b591-8b28-4f4e-a5ab-f799ce955eed" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_f2b1b93f-3efa-40cc-86aa-7a5639158ae0" xlink:to="loc_us-gaap_EquityComponentDomain_d934b591-8b28-4f4e-a5ab-f799ce955eed" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember_4e80ecf8-83e5-4614-9e58-8970b204f778" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_d934b591-8b28-4f4e-a5ab-f799ce955eed" xlink:to="loc_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember_4e80ecf8-83e5-4614-9e58-8970b204f778" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedTranslationAdjustmentMember_e5e0cfa2-9c6e-4d3e-adc9-77fbd41c2ae5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedTranslationAdjustmentMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_d934b591-8b28-4f4e-a5ab-f799ce955eed" xlink:to="loc_us-gaap_AccumulatedTranslationAdjustmentMember_e5e0cfa2-9c6e-4d3e-adc9-77fbd41c2ae5" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember_c81b9e10-3cd0-4f15-ae06-4a40bfd17a60" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_d934b591-8b28-4f4e-a5ab-f799ce955eed" xlink:to="loc_us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember_c81b9e10-3cd0-4f15-ae06-4a40bfd17a60" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeMember_a5b329e2-6da2-43d4-8e28-4fee82c1ac08" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_d934b591-8b28-4f4e-a5ab-f799ce955eed" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeMember_a5b329e2-6da2-43d4-8e28-4fee82c1ac08" xlink:type="arc" order="3"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FairValueMeasurementsHierarchyTableDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#FairValueMeasurementsHierarchyTableDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/FairValueMeasurementsHierarchyTableDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_bb9bb072-8796-4a77-8ff1-0619fe299701" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsAbstract_e02cfdcd-d68e-4a5f-ad5e-16516797875d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_bb9bb072-8796-4a77-8ff1-0619fe299701" xlink:to="loc_us-gaap_AssetsAbstract_e02cfdcd-d68e-4a5f-ad5e-16516797875d" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsFairValueDisclosure_6e27821c-3c56-42eb-820d-50ad4ddc9441" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsFairValueDisclosure"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_e02cfdcd-d68e-4a5f-ad5e-16516797875d" xlink:to="loc_us-gaap_AssetsFairValueDisclosure_6e27821c-3c56-42eb-820d-50ad4ddc9441" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAbstract_9ee3214a-267c-4c8e-acf8-a19ced7bd458" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_bb9bb072-8796-4a77-8ff1-0619fe299701" xlink:to="loc_us-gaap_LiabilitiesAbstract_9ee3214a-267c-4c8e-acf8-a19ced7bd458" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeLiabilities_410e8bf1-1bd4-4779-ab3c-4965bdad1b07" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeLiabilities"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_9ee3214a-267c-4c8e-acf8-a19ced7bd458" xlink:to="loc_us-gaap_DerivativeLiabilities_410e8bf1-1bd4-4779-ab3c-4965bdad1b07" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesFairValueDisclosure_fa8cbba4-3063-47fa-8d1b-5093a7a69a17" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesFairValueDisclosure"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_9ee3214a-267c-4c8e-acf8-a19ced7bd458" xlink:to="loc_us-gaap_LiabilitiesFairValueDisclosure_fa8cbba4-3063-47fa-8d1b-5093a7a69a17" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentsFairValueDisclosure_e08382bf-17c7-4bc3-88f5-dfb3adbc1c02" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentsFairValueDisclosure"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_bb9bb072-8796-4a77-8ff1-0619fe299701" xlink:to="loc_us-gaap_EquityMethodInvestmentsFairValueDisclosure_e08382bf-17c7-4bc3-88f5-dfb3adbc1c02" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6cbca8df-22da-4566-abbc-2b6e0b021965" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_bb9bb072-8796-4a77-8ff1-0619fe299701" xlink:to="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6cbca8df-22da-4566-abbc-2b6e0b021965" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByMeasurementFrequencyAxis_8afe2371-2225-4c6e-a2fb-6ee1bfd924db" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByMeasurementFrequencyAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6cbca8df-22da-4566-abbc-2b6e0b021965" xlink:to="loc_us-gaap_FairValueByMeasurementFrequencyAxis_8afe2371-2225-4c6e-a2fb-6ee1bfd924db" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_8afe2371-2225-4c6e-a2fb-6ee1bfd924db_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_8afe2371-2225-4c6e-a2fb-6ee1bfd924db" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_8afe2371-2225-4c6e-a2fb-6ee1bfd924db_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_c496d022-3933-472c-b3b0-26f63982c13c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_8afe2371-2225-4c6e-a2fb-6ee1bfd924db" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_c496d022-3933-472c-b3b0-26f63982c13c" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsRecurringMember_ec809377-3584-4535-b88d-af501a665f91" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsRecurringMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementFrequencyDomain_c496d022-3933-472c-b3b0-26f63982c13c" xlink:to="loc_us-gaap_FairValueMeasurementsRecurringMember_ec809377-3584-4535-b88d-af501a665f91" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_e4e9e0ea-7959-4589-ab08-3cf6771eae8a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6cbca8df-22da-4566-abbc-2b6e0b021965" xlink:to="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_e4e9e0ea-7959-4589-ab08-3cf6771eae8a" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_e4e9e0ea-7959-4589-ab08-3cf6771eae8a_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_e4e9e0ea-7959-4589-ab08-3cf6771eae8a" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_e4e9e0ea-7959-4589-ab08-3cf6771eae8a_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_22c221c0-e7c8-4e31-af06-06afb5b20bd8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_e4e9e0ea-7959-4589-ab08-3cf6771eae8a" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_22c221c0-e7c8-4e31-af06-06afb5b20bd8" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel1Member_420bb1e7-15e3-445b-a3ca-3a475ab18ef2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel1Member"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_22c221c0-e7c8-4e31-af06-06afb5b20bd8" xlink:to="loc_us-gaap_FairValueInputsLevel1Member_420bb1e7-15e3-445b-a3ca-3a475ab18ef2" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel2Member_7ffa758b-e4a8-41cc-bc9d-a0c9c9e929b0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel2Member"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_22c221c0-e7c8-4e31-af06-06afb5b20bd8" xlink:to="loc_us-gaap_FairValueInputsLevel2Member_7ffa758b-e4a8-41cc-bc9d-a0c9c9e929b0" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel3Member_ab178df2-12fa-4aa8-a163-7dd6d684e139" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel3Member"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_22c221c0-e7c8-4e31-af06-06afb5b20bd8" xlink:to="loc_us-gaap_FairValueInputsLevel3Member_ab178df2-12fa-4aa8-a163-7dd6d684e139" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentRiskAxis_ef38e62b-8236-4985-9f07-933d4ec593ac" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6cbca8df-22da-4566-abbc-2b6e0b021965" xlink:to="loc_us-gaap_DerivativeInstrumentRiskAxis_ef38e62b-8236-4985-9f07-933d4ec593ac" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_ef38e62b-8236-4985-9f07-933d4ec593ac_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_ef38e62b-8236-4985-9f07-933d4ec593ac" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_ef38e62b-8236-4985-9f07-933d4ec593ac_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_4e24abaf-8f16-46ea-a247-31c6bfa0aab2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_ef38e62b-8236-4985-9f07-933d4ec593ac" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_4e24abaf-8f16-46ea-a247-31c6bfa0aab2" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLongTermInvestmentsMember_bd027fb6-bede-44ea-ba31-a26680eb5514" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLongTermInvestmentsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_4e24abaf-8f16-46ea-a247-31c6bfa0aab2" xlink:to="loc_us-gaap_OtherLongTermInvestmentsMember_bd027fb6-bede-44ea-ba31-a26680eb5514" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember_b7bee3ab-0c62-45f3-9897-8ee87ecb7d65" xlink:href="splp-20230930.xsd#splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_4e24abaf-8f16-46ea-a247-31c6bfa0aab2" xlink:to="loc_splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember_b7bee3ab-0c62-45f3-9897-8ee87ecb7d65" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_EconomicInterestsInLoansMember_8486bbf4-c4db-4080-8b43-642e2d2ae4f8" xlink:href="splp-20230930.xsd#splp_EconomicInterestsInLoansMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_4e24abaf-8f16-46ea-a247-31c6bfa0aab2" xlink:to="loc_splp_EconomicInterestsInLoansMember_8486bbf4-c4db-4080-8b43-642e2d2ae4f8" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommodityContractMember_4a559185-6d6e-4db9-a9f4-73847e361fc6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommodityContractMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_4e24abaf-8f16-46ea-a247-31c6bfa0aab2" xlink:to="loc_us-gaap_CommodityContractMember_4a559185-6d6e-4db9-a9f4-73847e361fc6" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WarrantMember_fb19a27e-ac62-496a-80f5-b886837e7050" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_4e24abaf-8f16-46ea-a247-31c6bfa0aab2" xlink:to="loc_us-gaap_WarrantMember_fb19a27e-ac62-496a-80f5-b886837e7050" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_splp_OtherPreciousMetalsMember_3a24d435-ed43-4ffe-8f3d-51169a217f73" xlink:href="splp-20230930.xsd#splp_OtherPreciousMetalsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_4e24abaf-8f16-46ea-a247-31c6bfa0aab2" xlink:to="loc_splp_OtherPreciousMetalsMember_3a24d435-ed43-4ffe-8f3d-51169a217f73" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetAcquisitionAxis_01c16bcf-def5-4f08-860d-c96bd3b512e9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6cbca8df-22da-4566-abbc-2b6e0b021965" xlink:to="loc_us-gaap_AssetAcquisitionAxis_01c16bcf-def5-4f08-860d-c96bd3b512e9" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetAcquisitionDomain_01c16bcf-def5-4f08-860d-c96bd3b512e9_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AssetAcquisitionAxis_01c16bcf-def5-4f08-860d-c96bd3b512e9" xlink:to="loc_us-gaap_AssetAcquisitionDomain_01c16bcf-def5-4f08-860d-c96bd3b512e9_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetAcquisitionDomain_cc2e50db-69c4-48ff-aeab-bb8a663e787c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AssetAcquisitionAxis_01c16bcf-def5-4f08-860d-c96bd3b512e9" xlink:to="loc_us-gaap_AssetAcquisitionDomain_cc2e50db-69c4-48ff-aeab-bb8a663e787c" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PCSMosaicMember_a00a9df3-e13a-4003-9af6-01e77a64191c" xlink:href="splp-20230930.xsd#splp_PCSMosaicMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetAcquisitionDomain_cc2e50db-69c4-48ff-aeab-bb8a663e787c" xlink:to="loc_splp_PCSMosaicMember_a00a9df3-e13a-4003-9af6-01e77a64191c" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_ed3a2eef-7b3a-45d2-a438-495973002d85" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6cbca8df-22da-4566-abbc-2b6e0b021965" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_ed3a2eef-7b3a-45d2-a438-495973002d85" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_ed3a2eef-7b3a-45d2-a438-495973002d85_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_ed3a2eef-7b3a-45d2-a438-495973002d85" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_ed3a2eef-7b3a-45d2-a438-495973002d85_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_09a9070d-1ab0-4f23-9722-d88800381b76" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_ed3a2eef-7b3a-45d2-a438-495973002d85" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_09a9070d-1ab0-4f23-9722-d88800381b76" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PCSMosaicMember_e3d2dc54-8ad5-4f36-8bc4-b525de22496d" xlink:href="splp-20230930.xsd#splp_PCSMosaicMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_09a9070d-1ab0-4f23-9722-d88800381b76" xlink:to="loc_splp_PCSMosaicMember_e3d2dc54-8ad5-4f36-8bc4-b525de22496d" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FairValueMeasurementsUnobservableInputsReconciliationAssetsDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#FairValueMeasurementsUnobservableInputsReconciliationAssetsDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/FairValueMeasurementsUnobservableInputsReconciliationAssetsDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_b7186af9-3b44-475a-81ea-6db55ac81bd4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_b7186af9-3b44-475a-81ea-6db55ac81bd4" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_7f48972a-3060-4794-b576-a4bc286be472" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_7f48972a-3060-4794-b576-a4bc286be472" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases_cc326e52-1cc9-41f2-86d1-091316429d51" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases_cc326e52-1cc9-41f2-86d1-091316429d51" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales_8f51d6d1-f892-4651-b899-8da6edc23361" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales_8f51d6d1-f892-4651-b899-8da6edc23361" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings_9d7486f5-7a0f-44f6-b4bb-23b6210076d4" xlink:href="splp-20230930.xsd#splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:to="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings_9d7486f5-7a0f-44f6-b4bb-23b6210076d4" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty_99badc61-e9cb-47b9-bf2b-261351276e27" xlink:href="splp-20230930.xsd#splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:to="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty_99badc61-e9cb-47b9-bf2b-261351276e27" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty_be252ea9-87f4-4359-b885-6b33ef930af7" xlink:href="splp-20230930.xsd#splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:to="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty_be252ea9-87f4-4359-b885-6b33ef930af7" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_345eebc7-0887-44af-9c7a-3ede8405f6ec" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_b4368d0d-2bba-4e7c-8d6b-bd7ab7003f14" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_b7186af9-3b44-475a-81ea-6db55ac81bd4" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_b4368d0d-2bba-4e7c-8d6b-bd7ab7003f14" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByMeasurementFrequencyAxis_3a6e89fd-0d62-43e3-baea-e2021a110864" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByMeasurementFrequencyAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_b4368d0d-2bba-4e7c-8d6b-bd7ab7003f14" xlink:to="loc_us-gaap_FairValueByMeasurementFrequencyAxis_3a6e89fd-0d62-43e3-baea-e2021a110864" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_3a6e89fd-0d62-43e3-baea-e2021a110864_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_3a6e89fd-0d62-43e3-baea-e2021a110864" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_3a6e89fd-0d62-43e3-baea-e2021a110864_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_53ee59cd-97ce-4efe-9c6a-6c02a9ecd2be" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_3a6e89fd-0d62-43e3-baea-e2021a110864" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_53ee59cd-97ce-4efe-9c6a-6c02a9ecd2be" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsRecurringMember_17b1dc25-eed2-432d-acdd-1729bf59a2c1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsRecurringMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementFrequencyDomain_53ee59cd-97ce-4efe-9c6a-6c02a9ecd2be" xlink:to="loc_us-gaap_FairValueMeasurementsRecurringMember_17b1dc25-eed2-432d-acdd-1729bf59a2c1" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByAssetClassAxis_5bf3b451-3baf-4b53-9305-0fdb9877bcff" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByAssetClassAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_b4368d0d-2bba-4e7c-8d6b-bd7ab7003f14" xlink:to="loc_us-gaap_FairValueByAssetClassAxis_5bf3b451-3baf-4b53-9305-0fdb9877bcff" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_5bf3b451-3baf-4b53-9305-0fdb9877bcff_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByAssetClassAxis_5bf3b451-3baf-4b53-9305-0fdb9877bcff" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_5bf3b451-3baf-4b53-9305-0fdb9877bcff_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_11adeab7-59b3-4c8f-8241-c2e93f1d0421" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByAssetClassAxis_5bf3b451-3baf-4b53-9305-0fdb9877bcff" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_11adeab7-59b3-4c8f-8241-c2e93f1d0421" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LongTermInvestmentsMember_3da97d48-936f-4cdb-8bea-8137780c772d" xlink:href="splp-20230930.xsd#splp_LongTermInvestmentsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_11adeab7-59b3-4c8f-8241-c2e93f1d0421" xlink:to="loc_splp_LongTermInvestmentsMember_3da97d48-936f-4cdb-8bea-8137780c772d" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_EconomicInterestInLoansMember_1eef9e8b-2cf7-40c8-b9a5-5dcf38dc17f5" xlink:href="splp-20230930.xsd#splp_EconomicInterestInLoansMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_11adeab7-59b3-4c8f-8241-c2e93f1d0421" xlink:to="loc_splp_EconomicInterestInLoansMember_1eef9e8b-2cf7-40c8-b9a5-5dcf38dc17f5" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WarrantMember_0a008255-20af-40af-abe7-41e7082ef602" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_11adeab7-59b3-4c8f-8241-c2e93f1d0421" xlink:to="loc_us-gaap_WarrantMember_0a008255-20af-40af-abe7-41e7082ef602" xlink:type="arc" order="2"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FairValueMeasurementsNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#FairValueMeasurementsNarrativeDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/FairValueMeasurementsNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_484a971a-5440-40de-97ec-dcea064020fa" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage_1dc7879f-5a93-490e-b518-1afa9a103775" xlink:href="splp-20230930.xsd#splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_484a971a-5440-40de-97ec-dcea064020fa" xlink:to="loc_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage_1dc7879f-5a93-490e-b518-1afa9a103775" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput_6f60fd7b-7fc4-4715-b220-413d7db9c3dc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_484a971a-5440-40de-97ec-dcea064020fa" xlink:to="loc_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput_6f60fd7b-7fc4-4715-b220-413d7db9c3dc" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_b0e99223-bf06-4994-9157-2bf8f617c192" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_484a971a-5440-40de-97ec-dcea064020fa" xlink:to="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_b0e99223-bf06-4994-9157-2bf8f617c192" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputTypeAxis_58db7d70-653a-4e06-9744-206b2b7b3364" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputTypeAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_b0e99223-bf06-4994-9157-2bf8f617c192" xlink:to="loc_us-gaap_MeasurementInputTypeAxis_58db7d70-653a-4e06-9744-206b2b7b3364" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputTypeDomain_58db7d70-653a-4e06-9744-206b2b7b3364_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_MeasurementInputTypeAxis_58db7d70-653a-4e06-9744-206b2b7b3364" xlink:to="loc_us-gaap_MeasurementInputTypeDomain_58db7d70-653a-4e06-9744-206b2b7b3364_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputTypeDomain_17effdf5-ca1d-466c-8da8-bdc8e3955a45" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputTypeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_MeasurementInputTypeAxis_58db7d70-653a-4e06-9744-206b2b7b3364" xlink:to="loc_us-gaap_MeasurementInputTypeDomain_17effdf5-ca1d-466c-8da8-bdc8e3955a45" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputConstantPrepaymentRateMember_e5e03286-cede-4dda-a723-d7217ec6d1d2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputConstantPrepaymentRateMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_MeasurementInputTypeDomain_17effdf5-ca1d-466c-8da8-bdc8e3955a45" xlink:to="loc_us-gaap_MeasurementInputConstantPrepaymentRateMember_e5e03286-cede-4dda-a723-d7217ec6d1d2" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputDefaultRateMember_3e987e6e-2c80-415b-b6c3-2a2a0e3a7b9f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputDefaultRateMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_MeasurementInputTypeDomain_17effdf5-ca1d-466c-8da8-bdc8e3955a45" xlink:to="loc_us-gaap_MeasurementInputDefaultRateMember_3e987e6e-2c80-415b-b6c3-2a2a0e3a7b9f" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputDiscountRateMember_13b09136-7c44-4f06-91a2-ff19ed47da02" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputDiscountRateMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_MeasurementInputTypeDomain_17effdf5-ca1d-466c-8da8-bdc8e3955a45" xlink:to="loc_us-gaap_MeasurementInputDiscountRateMember_13b09136-7c44-4f06-91a2-ff19ed47da02" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByAssetClassAxis_14e7d547-635e-464b-b006-cb5c7b291e16" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByAssetClassAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_b0e99223-bf06-4994-9157-2bf8f617c192" xlink:to="loc_us-gaap_FairValueByAssetClassAxis_14e7d547-635e-464b-b006-cb5c7b291e16" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_14e7d547-635e-464b-b006-cb5c7b291e16_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByAssetClassAxis_14e7d547-635e-464b-b006-cb5c7b291e16" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_14e7d547-635e-464b-b006-cb5c7b291e16_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_4e1745b9-2f9f-428b-922d-8a5acc0c070b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByAssetClassAxis_14e7d547-635e-464b-b006-cb5c7b291e16" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_4e1745b9-2f9f-428b-922d-8a5acc0c070b" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SecuritiesAssetsMember_b4ab03a0-d047-47b8-8392-58f94a7f9365" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecuritiesAssetsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_4e1745b9-2f9f-428b-922d-8a5acc0c070b" xlink:to="loc_us-gaap_SecuritiesAssetsMember_b4ab03a0-d047-47b8-8392-58f94a7f9365" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_dd2fcafd-fec2-4ef9-9507-40b7ca2fba73" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_b0e99223-bf06-4994-9157-2bf8f617c192" xlink:to="loc_srt_RangeAxis_dd2fcafd-fec2-4ef9-9507-40b7ca2fba73" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_dd2fcafd-fec2-4ef9-9507-40b7ca2fba73_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RangeAxis_dd2fcafd-fec2-4ef9-9507-40b7ca2fba73" xlink:to="loc_srt_RangeMember_dd2fcafd-fec2-4ef9-9507-40b7ca2fba73_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_9bcdfbcb-846e-4898-806a-dc5cb16693c4" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RangeAxis_dd2fcafd-fec2-4ef9-9507-40b7ca2fba73" xlink:to="loc_srt_RangeMember_9bcdfbcb-846e-4898-806a-dc5cb16693c4" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_11f7b189-1406-41aa-8015-ad40f04c98c0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_9bcdfbcb-846e-4898-806a-dc5cb16693c4" xlink:to="loc_srt_MinimumMember_11f7b189-1406-41aa-8015-ad40f04c98c0" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_892573ce-4583-480c-b59d-12a0638c3209" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_9bcdfbcb-846e-4898-806a-dc5cb16693c4" xlink:to="loc_srt_MaximumMember_892573ce-4583-480c-b59d-12a0638c3209" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_abb6a5b1-d611-4995-936a-f8865a0a308a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_b0e99223-bf06-4994-9157-2bf8f617c192" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_abb6a5b1-d611-4995-936a-f8865a0a308a" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_abb6a5b1-d611-4995-936a-f8865a0a308a_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_abb6a5b1-d611-4995-936a-f8865a0a308a" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_abb6a5b1-d611-4995-936a-f8865a0a308a_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_baba39ab-d495-4c3f-9dcc-70acd91ebbfd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_abb6a5b1-d611-4995-936a-f8865a0a308a" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_baba39ab-d495-4c3f-9dcc-70acd91ebbfd" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_0a86030f-b2c3-49f3-890e-e1578f07f09b" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_baba39ab-d495-4c3f-9dcc-70acd91ebbfd" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_0a86030f-b2c3-49f3-890e-e1578f07f09b" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_ce47995c-2331-4066-abf6-36efee6f9ba8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_b0e99223-bf06-4994-9157-2bf8f617c192" xlink:to="loc_us-gaap_StatementClassOfStockAxis_ce47995c-2331-4066-abf6-36efee6f9ba8" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_ce47995c-2331-4066-abf6-36efee6f9ba8_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_ce47995c-2331-4066-abf6-36efee6f9ba8" xlink:to="loc_us-gaap_ClassOfStockDomain_ce47995c-2331-4066-abf6-36efee6f9ba8_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_b4759995-350b-4115-8e25-8bd0ec0529f3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_ce47995c-2331-4066-abf6-36efee6f9ba8" xlink:to="loc_us-gaap_ClassOfStockDomain_b4759995-350b-4115-8e25-8bd0ec0529f3" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SeriesEConvertiblePreferredStockMember_f05fe62a-b686-4fc2-94da-cbc79d3f23df" xlink:href="splp-20230930.xsd#splp_SeriesEConvertiblePreferredStockMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_b4759995-350b-4115-8e25-8bd0ec0529f3" xlink:to="loc_splp_SeriesEConvertiblePreferredStockMember_f05fe62a-b686-4fc2-94da-cbc79d3f23df" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/CommitmentsandContingenciesNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#CommitmentsandContingenciesNarrativeDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/CommitmentsandContingenciesNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingenciesLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccrualForEnvironmentalLossContingencies_2f856216-3acf-4b8b-8bb6-ccacdc7b1c61" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccrualForEnvironmentalLossContingencies"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_AccrualForEnvironmentalLossContingencies_2f856216-3acf-4b8b-8bb6-ccacdc7b1c61" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss_c10ddb74-0245-40f5-8719-eb51360e5c63" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss_c10ddb74-0245-40f5-8719-eb51360e5c63" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates_18662466-496c-4fc1-be29-2f2a03ab430e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates_18662466-496c-4fc1-be29-2f2a03ab430e" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation_d16d9abb-04e1-4cd9-a0c1-73557a95699d" xlink:href="splp-20230930.xsd#splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation_d16d9abb-04e1-4cd9-a0c1-73557a95699d" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccrualForEnvironmentalLossContingenciesPayments1_d94a9342-5652-4a1e-b265-cc8ce14ef914" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccrualForEnvironmentalLossContingenciesPayments1"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_AccrualForEnvironmentalLossContingenciesPayments1_d94a9342-5652-4a1e-b265-cc8ce14ef914" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LossContingencySettlementOffer_dc94aeb4-2f88-4741-9d99-b4d2873b964e" xlink:href="splp-20230930.xsd#splp_LossContingencySettlementOffer"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_splp_LossContingencySettlementOffer_dc94aeb4-2f88-4741-9d99-b4d2873b964e" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LossContingencySettlementOfferSharePercentage_b8362b17-823a-4c85-bfa8-8dec1dc0bc50" xlink:href="splp-20230930.xsd#splp_LossContingencySettlementOfferSharePercentage"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_splp_LossContingencySettlementOfferSharePercentage_b8362b17-823a-4c85-bfa8-8dec1dc0bc50" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SiteContingencyLossExposureNotAccruedDamagesClaimed_02c035ef-0e59-42e8-b9bf-945974bc39ac" xlink:href="splp-20230930.xsd#splp_SiteContingencyLossExposureNotAccruedDamagesClaimed"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_splp_SiteContingencyLossExposureNotAccruedDamagesClaimed_02c035ef-0e59-42e8-b9bf-945974bc39ac" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SiteContingencyLossExposureNotAccruedCounteroffer_b03e81d2-d866-49f0-9a97-7227ecb16f25" xlink:href="splp-20230930.xsd#splp_SiteContingencyLossExposureNotAccruedCounteroffer"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_splp_SiteContingencyLossExposureNotAccruedCounteroffer_b03e81d2-d866-49f0-9a97-7227ecb16f25" xlink:type="arc" order="8"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease_26253c1d-4f85-46b5-a098-9ece073ad840" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease_26253c1d-4f85-46b5-a098-9ece073ad840" xlink:type="arc" order="9"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireMarketableSecurities_333aed21-002b-4562-9bdd-4a17c5870148" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireMarketableSecurities"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_PaymentsToAcquireMarketableSecurities_333aed21-002b-4562-9bdd-4a17c5870148" xlink:type="arc" order="10"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LitigationSettlementAmountAwardedFromOtherParty_fbc89399-e6db-4aef-ab43-d9b80f3bc9cb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LitigationSettlementAmountAwardedFromOtherParty"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_LitigationSettlementAmountAwardedFromOtherParty_fbc89399-e6db-4aef-ab43-d9b80f3bc9cb" xlink:type="arc" order="11"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod_0130e54c-dc1d-40af-81d3-b9c782204e0a" xlink:href="splp-20230930.xsd#splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod_0130e54c-dc1d-40af-81d3-b9c782204e0a" xlink:type="arc" order="12"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LossContingencyIncreaseInSettlementProposed_1a32dc0d-63cc-419e-ac53-02437adbdb3e" xlink:href="splp-20230930.xsd#splp_LossContingencyIncreaseInSettlementProposed"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_splp_LossContingencyIncreaseInSettlementProposed_1a32dc0d-63cc-419e-ac53-02437adbdb3e" xlink:type="arc" order="13"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingencyNumberOfDefendants_a5da7537-9fe5-4c6e-a4d9-a4baeb36dfc0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyNumberOfDefendants"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_LossContingencyNumberOfDefendants_a5da7537-9fe5-4c6e-a4d9-a4baeb36dfc0" xlink:type="arc" order="14"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingencyPendingClaimsNumber_db8007a7-9ecb-4c99-b7f9-77c024c447ae" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyPendingClaimsNumber"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_LossContingencyPendingClaimsNumber_db8007a7-9ecb-4c99-b7f9-77c024c447ae" xlink:type="arc" order="15"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingencyAccrualAtCarryingValue_509a73ce-6655-4cfe-b2ce-7325c4828094" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyAccrualAtCarryingValue"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_LossContingencyAccrualAtCarryingValue_509a73ce-6655-4cfe-b2ce-7325c4828094" xlink:type="arc" order="16"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingenciesTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialInstrumentAxis_545b8b60-6a77-4ea2-bb1b-073ebda77520" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_FinancialInstrumentAxis_545b8b60-6a77-4ea2-bb1b-073ebda77520" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_545b8b60-6a77-4ea2-bb1b-073ebda77520_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FinancialInstrumentAxis_545b8b60-6a77-4ea2-bb1b-073ebda77520" xlink:to="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_545b8b60-6a77-4ea2-bb1b-073ebda77520_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_ff74297d-8e6b-4cd2-a9fa-488a9a6a4442" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FinancialInstrumentAxis_545b8b60-6a77-4ea2-bb1b-073ebda77520" xlink:to="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_ff74297d-8e6b-4cd2-a9fa-488a9a6a4442" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockMember_9f10fdd3-c6f4-49bc-811f-0ce5030beba7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_ff74297d-8e6b-4cd2-a9fa-488a9a6a4442" xlink:to="loc_us-gaap_PreferredStockMember_9f10fdd3-c6f4-49bc-811f-0ce5030beba7" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_425bd9e9-5db9-4167-a49a-0db3d24f1848" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_425bd9e9-5db9-4167-a49a-0db3d24f1848" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_425bd9e9-5db9-4167-a49a-0db3d24f1848_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_425bd9e9-5db9-4167-a49a-0db3d24f1848" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_425bd9e9-5db9-4167-a49a-0db3d24f1848_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_57a7b2bd-4f58-4090-a07b-5c2db5831440" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_425bd9e9-5db9-4167-a49a-0db3d24f1848" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_57a7b2bd-4f58-4090-a07b-5c2db5831440" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectIncSTCNMember_552b0760-80d6-4009-a6ee-f9019bfba51e" xlink:href="splp-20230930.xsd#splp_SteelConnectIncSTCNMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_57a7b2bd-4f58-4090-a07b-5c2db5831440" xlink:to="loc_splp_SteelConnectIncSTCNMember_552b0760-80d6-4009-a6ee-f9019bfba51e" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalExitCostByPropertyAxis_be74948c-d5fb-4f82-95c1-c14ec7bc997f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalExitCostByPropertyAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_EnvironmentalExitCostByPropertyAxis_be74948c-d5fb-4f82-95c1-c14ec7bc997f" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain_be74948c-d5fb-4f82-95c1-c14ec7bc997f_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalExitCostsNameOfPropertyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_EnvironmentalExitCostByPropertyAxis_be74948c-d5fb-4f82-95c1-c14ec7bc997f" xlink:to="loc_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain_be74948c-d5fb-4f82-95c1-c14ec7bc997f_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain_63353dd1-e02e-4d83-aa6a-dc5967899f78" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalExitCostsNameOfPropertyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_EnvironmentalExitCostByPropertyAxis_be74948c-d5fb-4f82-95c1-c14ec7bc997f" xlink:to="loc_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain_63353dd1-e02e-4d83-aa6a-dc5967899f78" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CostsMember_a4eb8a2a-26e2-4e55-9eef-5185fd02bbf9" xlink:href="splp-20230930.xsd#splp_CostsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain_63353dd1-e02e-4d83-aa6a-dc5967899f78" xlink:to="loc_splp_CostsMember_a4eb8a2a-26e2-4e55-9eef-5185fd02bbf9" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CamdenMember_51aa3196-6361-40e8-bd24-da1dfdd29bc4" xlink:href="splp-20230930.xsd#splp_CamdenMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain_63353dd1-e02e-4d83-aa6a-dc5967899f78" xlink:to="loc_splp_CamdenMember_51aa3196-6361-40e8-bd24-da1dfdd29bc4" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CamdenPastAndFutureExpensesMember_1b33b028-2349-41ae-8b2c-ba732fcf3ec3" xlink:href="splp-20230930.xsd#splp_CamdenPastAndFutureExpensesMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_CamdenMember_51aa3196-6361-40e8-bd24-da1dfdd29bc4" xlink:to="loc_splp_CamdenPastAndFutureExpensesMember_1b33b028-2349-41ae-8b2c-ba732fcf3ec3" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_WayneFacilityMember_8425a97d-d9de-4bde-af29-92f483acb3da" xlink:href="splp-20230930.xsd#splp_WayneFacilityMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain_63353dd1-e02e-4d83-aa6a-dc5967899f78" xlink:to="loc_splp_WayneFacilityMember_8425a97d-d9de-4bde-af29-92f483acb3da" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_666f6b05-c093-4b9e-acdf-0be0f6fc493a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_666f6b05-c093-4b9e-acdf-0be0f6fc493a" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain_666f6b05-c093-4b9e-acdf-0be0f6fc493a_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_666f6b05-c093-4b9e-acdf-0be0f6fc493a" xlink:to="loc_us-gaap_RelatedPartyDomain_666f6b05-c093-4b9e-acdf-0be0f6fc493a_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain_bc914125-604f-419a-96c6-a995ecb59ccc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_666f6b05-c093-4b9e-acdf-0be0f6fc493a" xlink:to="loc_us-gaap_RelatedPartyDomain_bc914125-604f-419a-96c6-a995ecb59ccc" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FormerOwnerOperatorMember_771a0b95-aac5-489f-b736-f7b7fc4f9b2e" xlink:href="splp-20230930.xsd#splp_FormerOwnerOperatorMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyDomain_bc914125-604f-419a-96c6-a995ecb59ccc" xlink:to="loc_splp_FormerOwnerOperatorMember_771a0b95-aac5-489f-b736-f7b7fc4f9b2e" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_HhemAndHandhMember_9d4dacdc-2a2c-4d1f-919d-f4bb67042dea" xlink:href="splp-20230930.xsd#splp_HhemAndHandhMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyDomain_bc914125-604f-419a-96c6-a995ecb59ccc" xlink:to="loc_splp_HhemAndHandhMember_9d4dacdc-2a2c-4d1f-919d-f4bb67042dea" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectIncSTCNMember_5bf09980-24f1-4b3c-82f5-acf518830bf2" xlink:href="splp-20230930.xsd#splp_SteelConnectIncSTCNMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyDomain_bc914125-604f-419a-96c6-a995ecb59ccc" xlink:to="loc_splp_SteelConnectIncSTCNMember_5bf09980-24f1-4b3c-82f5-acf518830bf2" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalRemediationSiteAxis_55553dd7-ecdc-456d-afab-54c95a471243" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalRemediationSiteAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_EnvironmentalRemediationSiteAxis_55553dd7-ecdc-456d-afab-54c95a471243" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalRemediationSiteDomain_55553dd7-ecdc-456d-afab-54c95a471243_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalRemediationSiteDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_EnvironmentalRemediationSiteAxis_55553dd7-ecdc-456d-afab-54c95a471243" xlink:to="loc_us-gaap_EnvironmentalRemediationSiteDomain_55553dd7-ecdc-456d-afab-54c95a471243_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalRemediationSiteDomain_10d1cea6-94fd-41de-9a9f-d7c658040b5b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalRemediationSiteDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_EnvironmentalRemediationSiteAxis_55553dd7-ecdc-456d-afab-54c95a471243" xlink:to="loc_us-gaap_EnvironmentalRemediationSiteDomain_10d1cea6-94fd-41de-9a9f-d7c658040b5b" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AdjacentParcelMember_e84c1bd5-be12-4f1b-9675-0c90612f4a99" xlink:href="splp-20230930.xsd#splp_AdjacentParcelMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EnvironmentalRemediationSiteDomain_10d1cea6-94fd-41de-9a9f-d7c658040b5b" xlink:to="loc_splp_AdjacentParcelMember_e84c1bd5-be12-4f1b-9675-0c90612f4a99" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalRemediationContingencyAxis_402d86a6-284a-4ad1-ae37-d7f6d7e32732" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalRemediationContingencyAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_EnvironmentalRemediationContingencyAxis_402d86a6-284a-4ad1-ae37-d7f6d7e32732" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalRemediationContingencyDomain_402d86a6-284a-4ad1-ae37-d7f6d7e32732_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalRemediationContingencyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_EnvironmentalRemediationContingencyAxis_402d86a6-284a-4ad1-ae37-d7f6d7e32732" xlink:to="loc_us-gaap_EnvironmentalRemediationContingencyDomain_402d86a6-284a-4ad1-ae37-d7f6d7e32732_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalRemediationContingencyDomain_40cf69f5-8099-418a-a402-7aef6044f89a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalRemediationContingencyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_EnvironmentalRemediationContingencyAxis_402d86a6-284a-4ad1-ae37-d7f6d7e32732" xlink:to="loc_us-gaap_EnvironmentalRemediationContingencyDomain_40cf69f5-8099-418a-a402-7aef6044f89a" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_EnvironmentalandOtherMattersMember_3cb4727f-cab6-448d-b2eb-2a68ed22b058" xlink:href="splp-20230930.xsd#splp_EnvironmentalandOtherMattersMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EnvironmentalRemediationContingencyDomain_40cf69f5-8099-418a-a402-7aef6044f89a" xlink:to="loc_splp_EnvironmentalandOtherMattersMember_3cb4727f-cab6-448d-b2eb-2a68ed22b058" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_93845cf5-f5f3-4b7a-886c-9596354ee48b" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_srt_RangeAxis_93845cf5-f5f3-4b7a-886c-9596354ee48b" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_93845cf5-f5f3-4b7a-886c-9596354ee48b_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RangeAxis_93845cf5-f5f3-4b7a-886c-9596354ee48b" xlink:to="loc_srt_RangeMember_93845cf5-f5f3-4b7a-886c-9596354ee48b_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_8711d69a-273d-4ade-803b-a2584047c5bb" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RangeAxis_93845cf5-f5f3-4b7a-886c-9596354ee48b" xlink:to="loc_srt_RangeMember_8711d69a-273d-4ade-803b-a2584047c5bb" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_721de9ba-755d-48dc-ba8f-dd9416ff0327" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_8711d69a-273d-4ade-803b-a2584047c5bb" xlink:to="loc_srt_MinimumMember_721de9ba-755d-48dc-ba8f-dd9416ff0327" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_3f4251b3-6a90-45d3-9c8f-4606a3d84b27" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_8711d69a-273d-4ade-803b-a2584047c5bb" xlink:to="loc_srt_MaximumMember_3f4251b3-6a90-45d3-9c8f-4606a3d84b27" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_6e318621-9bb0-4f15-8eef-26d0411bb682" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LegalEntityAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_dei_LegalEntityAxis_6e318621-9bb0-4f15-8eef-26d0411bb682" xlink:type="arc" order="8"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_6e318621-9bb0-4f15-8eef-26d0411bb682_default" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_6e318621-9bb0-4f15-8eef-26d0411bb682" xlink:to="loc_dei_EntityDomain_6e318621-9bb0-4f15-8eef-26d0411bb682_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_6e17194a-1115-4e37-89ba-9572d139e150" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_6e318621-9bb0-4f15-8eef-26d0411bb682" xlink:to="loc_dei_EntityDomain_6e17194a-1115-4e37-89ba-9572d139e150" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_HandyHarmanLtd.Member_00d146c7-d97d-49ec-b06d-9ce9822dcf3b" xlink:href="splp-20230930.xsd#splp_HandyHarmanLtd.Member"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_6e17194a-1115-4e37-89ba-9572d139e150" xlink:to="loc_splp_HandyHarmanLtd.Member_00d146c7-d97d-49ec-b06d-9ce9822dcf3b" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelPartnersHoldingLPMember_13e421cf-a02d-460f-923d-ce92402df859" xlink:href="splp-20230930.xsd#splp_SteelPartnersHoldingLPMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_6e17194a-1115-4e37-89ba-9572d139e150" xlink:to="loc_splp_SteelPartnersHoldingLPMember_13e421cf-a02d-460f-923d-ce92402df859" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NonAffiliatedCorporationsMember_78a7a95d-20ef-4403-ab81-fcd0a82ae03d" xlink:href="splp-20230930.xsd#splp_NonAffiliatedCorporationsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_6e17194a-1115-4e37-89ba-9572d139e150" xlink:to="loc_splp_NonAffiliatedCorporationsMember_78a7a95d-20ef-4403-ab81-fcd0a82ae03d" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CycleChemMember_b618e894-2491-4c6d-a314-0dfce6e0b280" xlink:href="splp-20230930.xsd#splp_CycleChemMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_6e17194a-1115-4e37-89ba-9572d139e150" xlink:to="loc_splp_CycleChemMember_b618e894-2491-4c6d-a314-0dfce6e0b280" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SliMember_484851cf-9be0-40c1-9761-f5b4564f50dc" xlink:href="splp-20230930.xsd#splp_SliMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_6e17194a-1115-4e37-89ba-9572d139e150" xlink:to="loc_splp_SliMember_484851cf-9be0-40c1-9761-f5b4564f50dc" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BnsSubsidiaryMember_1b949d93-fa6d-477a-a7b6-3fb21bcac3e5" xlink:href="splp-20230930.xsd#splp_BnsSubsidiaryMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_6e17194a-1115-4e37-89ba-9572d139e150" xlink:to="loc_splp_BnsSubsidiaryMember_1b949d93-fa6d-477a-a7b6-3fb21bcac3e5" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingenciesByNatureOfContingencyAxis_34bb1c1e-06ac-4410-8fe4-018d86874b72" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingenciesByNatureOfContingencyAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_LossContingenciesByNatureOfContingencyAxis_34bb1c1e-06ac-4410-8fe4-018d86874b72" xlink:type="arc" order="9"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingencyNatureDomain_34bb1c1e-06ac-4410-8fe4-018d86874b72_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyNatureDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LossContingenciesByNatureOfContingencyAxis_34bb1c1e-06ac-4410-8fe4-018d86874b72" xlink:to="loc_us-gaap_LossContingencyNatureDomain_34bb1c1e-06ac-4410-8fe4-018d86874b72_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingencyNatureDomain_750f8d61-9783-4b15-a877-f903b481ecd1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyNatureDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LossContingenciesByNatureOfContingencyAxis_34bb1c1e-06ac-4410-8fe4-018d86874b72" xlink:to="loc_us-gaap_LossContingencyNatureDomain_750f8d61-9783-4b15-a877-f903b481ecd1" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InsuranceClaimsMember_f26b20d8-e230-42a3-9a47-ba7f9bc2a29c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InsuranceClaimsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingencyNatureDomain_750f8d61-9783-4b15-a877-f903b481ecd1" xlink:to="loc_us-gaap_InsuranceClaimsMember_f26b20d8-e230-42a3-9a47-ba7f9bc2a29c" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BalanceSheetLocationAxis_8a44c356-a0fc-4555-b22a-4512f8a7885c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BalanceSheetLocationAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_BalanceSheetLocationAxis_8a44c356-a0fc-4555-b22a-4512f8a7885c" xlink:type="arc" order="10"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BalanceSheetLocationDomain_8a44c356-a0fc-4555-b22a-4512f8a7885c_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BalanceSheetLocationDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BalanceSheetLocationAxis_8a44c356-a0fc-4555-b22a-4512f8a7885c" xlink:to="loc_us-gaap_BalanceSheetLocationDomain_8a44c356-a0fc-4555-b22a-4512f8a7885c_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BalanceSheetLocationDomain_d587d1be-81e1-487f-b3dd-790e33729407" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BalanceSheetLocationDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BalanceSheetLocationAxis_8a44c356-a0fc-4555-b22a-4512f8a7885c" xlink:to="loc_us-gaap_BalanceSheetLocationDomain_d587d1be-81e1-487f-b3dd-790e33729407" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccruedLiabilitiesMember_bb4be76d-6931-4870-8f7d-dd87e151a018" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_d587d1be-81e1-487f-b3dd-790e33729407" xlink:to="loc_us-gaap_AccruedLiabilitiesMember_bb4be76d-6931-4870-8f7d-dd87e151a018" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherNoncurrentLiabilitiesMember_29dec031-c261-4efd-8c10-924222a61730" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNoncurrentLiabilitiesMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_d587d1be-81e1-487f-b3dd-790e33729407" xlink:to="loc_us-gaap_OtherNoncurrentLiabilitiesMember_29dec031-c261-4efd-8c10-924222a61730" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_VestingStatusAxis_5835b9a1-a535-413f-9c93-4b713dc8e4c3" xlink:href="splp-20230930.xsd#splp_VestingStatusAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_splp_VestingStatusAxis_5835b9a1-a535-413f-9c93-4b713dc8e4c3" xlink:type="arc" order="11"/> <link:loc xlink:type="locator" xlink:label="loc_splp_VestingStatusDomain_5835b9a1-a535-413f-9c93-4b713dc8e4c3_default" xlink:href="splp-20230930.xsd#splp_VestingStatusDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_splp_VestingStatusAxis_5835b9a1-a535-413f-9c93-4b713dc8e4c3" xlink:to="loc_splp_VestingStatusDomain_5835b9a1-a535-413f-9c93-4b713dc8e4c3_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_VestingStatusDomain_e519112a-1d9c-4d0f-b361-de2a19a58db5" xlink:href="splp-20230930.xsd#splp_VestingStatusDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_splp_VestingStatusAxis_5835b9a1-a535-413f-9c93-4b713dc8e4c3" xlink:to="loc_splp_VestingStatusDomain_e519112a-1d9c-4d0f-b361-de2a19a58db5" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_VestedMember_c9e737b3-bbca-403c-bafb-dd33116bf565" xlink:href="splp-20230930.xsd#splp_VestedMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_VestingStatusDomain_e519112a-1d9c-4d0f-b361-de2a19a58db5" xlink:to="loc_splp_VestedMember_c9e737b3-bbca-403c-bafb-dd33116bf565" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_UnvestedMember_641f0edd-f451-4a68-89c2-4d7228fa2bfe" xlink:href="splp-20230930.xsd#splp_UnvestedMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_VestingStatusDomain_e519112a-1d9c-4d0f-b361-de2a19a58db5" xlink:to="loc_splp_UnvestedMember_641f0edd-f451-4a68-89c2-4d7228fa2bfe" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_TitleOfIndividualAxis_8123e5fe-409e-49e5-ba04-1fe9bfbd6cdd" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_srt_TitleOfIndividualAxis_8123e5fe-409e-49e5-ba04-1fe9bfbd6cdd" xlink:type="arc" order="12"/> <link:loc xlink:type="locator" xlink:label="loc_srt_TitleOfIndividualWithRelationshipToEntityDomain_8123e5fe-409e-49e5-ba04-1fe9bfbd6cdd_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_TitleOfIndividualAxis_8123e5fe-409e-49e5-ba04-1fe9bfbd6cdd" xlink:to="loc_srt_TitleOfIndividualWithRelationshipToEntityDomain_8123e5fe-409e-49e5-ba04-1fe9bfbd6cdd_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_TitleOfIndividualWithRelationshipToEntityDomain_d4a8bbad-e717-40aa-9f6d-783ff6094fc7" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_TitleOfIndividualAxis_8123e5fe-409e-49e5-ba04-1fe9bfbd6cdd" xlink:to="loc_srt_TitleOfIndividualWithRelationshipToEntityDomain_d4a8bbad-e717-40aa-9f6d-783ff6094fc7" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_MrLichtensteinMember_861dee1a-0df6-4f6b-894f-7603a2d7109e" xlink:href="splp-20230930.xsd#splp_MrLichtensteinMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_TitleOfIndividualWithRelationshipToEntityDomain_d4a8bbad-e717-40aa-9f6d-783ff6094fc7" xlink:to="loc_splp_MrLichtensteinMember_861dee1a-0df6-4f6b-894f-7603a2d7109e" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_MrHowardMember_5a0cdb71-a295-449d-9ba8-590533419d60" xlink:href="splp-20230930.xsd#splp_MrHowardMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_TitleOfIndividualWithRelationshipToEntityDomain_d4a8bbad-e717-40aa-9f6d-783ff6094fc7" xlink:to="loc_splp_MrHowardMember_5a0cdb71-a295-449d-9ba8-590533419d60" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_MrFejesMember_b9bbf3fa-0c2d-49e5-9533-0be218c8896a" xlink:href="splp-20230930.xsd#splp_MrFejesMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_TitleOfIndividualWithRelationshipToEntityDomain_d4a8bbad-e717-40aa-9f6d-783ff6094fc7" xlink:to="loc_splp_MrFejesMember_b9bbf3fa-0c2d-49e5-9533-0be218c8896a" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_splp_InsuranceCarrierAxis_9e09fead-25a8-4b0f-a9f9-8f93f0179291" xlink:href="splp-20230930.xsd#splp_InsuranceCarrierAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_splp_InsuranceCarrierAxis_9e09fead-25a8-4b0f-a9f9-8f93f0179291" xlink:type="arc" order="13"/> <link:loc xlink:type="locator" xlink:label="loc_splp_InsuranceCarrierDomain_9e09fead-25a8-4b0f-a9f9-8f93f0179291_default" xlink:href="splp-20230930.xsd#splp_InsuranceCarrierDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_splp_InsuranceCarrierAxis_9e09fead-25a8-4b0f-a9f9-8f93f0179291" xlink:to="loc_splp_InsuranceCarrierDomain_9e09fead-25a8-4b0f-a9f9-8f93f0179291_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_InsuranceCarrierDomain_2779484d-3186-4ad8-af11-18aa038ecdc5" xlink:href="splp-20230930.xsd#splp_InsuranceCarrierDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_splp_InsuranceCarrierAxis_9e09fead-25a8-4b0f-a9f9-8f93f0179291" xlink:to="loc_splp_InsuranceCarrierDomain_2779484d-3186-4ad8-af11-18aa038ecdc5" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectIncSTCNMember_4174b5c3-0945-4008-b012-9fa44581f490" xlink:href="splp-20230930.xsd#splp_SteelConnectIncSTCNMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_InsuranceCarrierDomain_2779484d-3186-4ad8-af11-18aa038ecdc5" xlink:to="loc_splp_SteelConnectIncSTCNMember_4174b5c3-0945-4008-b012-9fa44581f490" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelPartnersHoldingLPMember_eff3d284-5abc-493f-82dc-7dfe76c4e554" xlink:href="splp-20230930.xsd#splp_SteelPartnersHoldingLPMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_InsuranceCarrierDomain_2779484d-3186-4ad8-af11-18aa038ecdc5" xlink:to="loc_splp_SteelPartnersHoldingLPMember_eff3d284-5abc-493f-82dc-7dfe76c4e554" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_cece9d43-9bf1-42cd-9e47-2ccb16518aab" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_cece9d43-9bf1-42cd-9e47-2ccb16518aab" xlink:type="arc" order="14"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_cece9d43-9bf1-42cd-9e47-2ccb16518aab_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_cece9d43-9bf1-42cd-9e47-2ccb16518aab" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_cece9d43-9bf1-42cd-9e47-2ccb16518aab_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_b63c9966-10e6-4be2-bcaa-a62546837641" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_cece9d43-9bf1-42cd-9e47-2ccb16518aab" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_b63c9966-10e6-4be2-bcaa-a62546837641" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_c3e1c9f1-1b2a-4d62-9322-8021425f7099" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_b63c9966-10e6-4be2-bcaa-a62546837641" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_c3e1c9f1-1b2a-4d62-9322-8021425f7099" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_fa2af6a0-39ee-4a44-bef1-7e794e11f35f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_StatementClassOfStockAxis_fa2af6a0-39ee-4a44-bef1-7e794e11f35f" xlink:type="arc" order="15"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_fa2af6a0-39ee-4a44-bef1-7e794e11f35f_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_fa2af6a0-39ee-4a44-bef1-7e794e11f35f" xlink:to="loc_us-gaap_ClassOfStockDomain_fa2af6a0-39ee-4a44-bef1-7e794e11f35f_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_a9127c9f-4420-47a2-ab9d-014165b7218e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_fa2af6a0-39ee-4a44-bef1-7e794e11f35f" xlink:to="loc_us-gaap_ClassOfStockDomain_a9127c9f-4420-47a2-ab9d-014165b7218e" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SeriesEConvertiblePreferredStockMember_9ee9bf97-1e2b-4c0c-8b09-c0912cdb57ce" xlink:href="splp-20230930.xsd#splp_SeriesEConvertiblePreferredStockMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_a9127c9f-4420-47a2-ab9d-014165b7218e" xlink:to="loc_splp_SeriesEConvertiblePreferredStockMember_9ee9bf97-1e2b-4c0c-8b09-c0912cdb57ce" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RelatedPartyTransactionsScheduleofRelatedPartiesDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#RelatedPartyTransactionsScheduleofRelatedPartiesDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/RelatedPartyTransactionsScheduleofRelatedPartiesDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionLineItems_788f1d53-b0e0-4aeb-9af5-97f2f6dc966e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherReceivables_818dd298-9080-4d46-a064-996feb71e2f0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivables"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_788f1d53-b0e0-4aeb-9af5-97f2f6dc966e" xlink:to="loc_us-gaap_OtherReceivables_818dd298-9080-4d46-a064-996feb71e2f0" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsPayableOtherCurrentAndNoncurrent_d1e74a6d-de88-4146-8bb4-8164c7404381" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableOtherCurrentAndNoncurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_788f1d53-b0e0-4aeb-9af5-97f2f6dc966e" xlink:to="loc_us-gaap_AccountsPayableOtherCurrentAndNoncurrent_d1e74a6d-de88-4146-8bb4-8164c7404381" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilities_2df4c06f-c044-463a-9f05-bd79bd9561ea" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilities"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_788f1d53-b0e0-4aeb-9af5-97f2f6dc966e" xlink:to="loc_us-gaap_OtherLiabilities_2df4c06f-c044-463a-9f05-bd79bd9561ea" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_1d18ecb8-9377-4401-838e-5dc16b371af1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_788f1d53-b0e0-4aeb-9af5-97f2f6dc966e" xlink:to="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_1d18ecb8-9377-4401-838e-5dc16b371af1" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_cd5ec4a1-2d21-4543-925b-b2794eef98c0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_1d18ecb8-9377-4401-838e-5dc16b371af1" xlink:to="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_cd5ec4a1-2d21-4543-925b-b2794eef98c0" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain_cd5ec4a1-2d21-4543-925b-b2794eef98c0_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_cd5ec4a1-2d21-4543-925b-b2794eef98c0" xlink:to="loc_us-gaap_RelatedPartyDomain_cd5ec4a1-2d21-4543-925b-b2794eef98c0_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain_2793115e-f1b6-435c-a3c9-cf82e6b71f94" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_cd5ec4a1-2d21-4543-925b-b2794eef98c0" xlink:to="loc_us-gaap_RelatedPartyDomain_2793115e-f1b6-435c-a3c9-cf82e6b71f94" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyMember_13f3fed5-17e4-452a-ab67-07966ee4ade4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyDomain_2793115e-f1b6-435c-a3c9-cf82e6b71f94" xlink:to="loc_us-gaap_RelatedPartyMember_13f3fed5-17e4-452a-ab67-07966ee4ade4" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionAxis_da870edc-7d98-42c9-8d9c-93f498496a12" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_1d18ecb8-9377-4401-838e-5dc16b371af1" xlink:to="loc_us-gaap_RelatedPartyTransactionAxis_da870edc-7d98-42c9-8d9c-93f498496a12" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionDomain_da870edc-7d98-42c9-8d9c-93f498496a12_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RelatedPartyTransactionAxis_da870edc-7d98-42c9-8d9c-93f498496a12" xlink:to="loc_us-gaap_RelatedPartyTransactionDomain_da870edc-7d98-42c9-8d9c-93f498496a12_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionDomain_44b987d6-ca33-4e88-9f43-1f22dae44c2b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RelatedPartyTransactionAxis_da870edc-7d98-42c9-8d9c-93f498496a12" xlink:to="loc_us-gaap_RelatedPartyTransactionDomain_44b987d6-ca33-4e88-9f43-1f22dae44c2b" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ReceivableFromAssociatedCompaniesSTCNMember_34ad4b74-6a5a-475a-84e1-eeef3006644e" xlink:href="splp-20230930.xsd#splp_ReceivableFromAssociatedCompaniesSTCNMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_44b987d6-ca33-4e88-9f43-1f22dae44c2b" xlink:to="loc_splp_ReceivableFromAssociatedCompaniesSTCNMember_34ad4b74-6a5a-475a-84e1-eeef3006644e" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ReceivableFromOtherRelatedPartiesMember_a9e4d8d0-6def-4f93-a3e6-7a0d606ed00f" xlink:href="splp-20230930.xsd#splp_ReceivableFromOtherRelatedPartiesMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_44b987d6-ca33-4e88-9f43-1f22dae44c2b" xlink:to="loc_splp_ReceivableFromOtherRelatedPartiesMember_a9e4d8d0-6def-4f93-a3e6-7a0d606ed00f" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AccruedManagementFeesMember_34d0db02-6b3b-41fc-8e46-2ed7a3276113" xlink:href="splp-20230930.xsd#splp_AccruedManagementFeesMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_44b987d6-ca33-4e88-9f43-1f22dae44c2b" xlink:to="loc_splp_AccruedManagementFeesMember_34d0db02-6b3b-41fc-8e46-2ed7a3276113" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PayablesToOtherRelatedPartiesMember_ad753367-77bb-455d-846e-3dcdf8c2d724" xlink:href="splp-20230930.xsd#splp_PayablesToOtherRelatedPartiesMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_44b987d6-ca33-4e88-9f43-1f22dae44c2b" xlink:to="loc_splp_PayablesToOtherRelatedPartiesMember_ad753367-77bb-455d-846e-3dcdf8c2d724" xlink:type="arc" order="3"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RelatedPartyTransactionsManagementAgreementDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#RelatedPartyTransactionsManagementAgreementDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/RelatedPartyTransactionsManagementAgreementDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionLineItems_42fd4c09-ee50-4c64-8200-498d4b7e27b9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis_e8774bb9-8368-4013-816a-625fe4a368b9" xlink:href="splp-20230930.xsd#splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_42fd4c09-ee50-4c64-8200-498d4b7e27b9" xlink:to="loc_splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis_e8774bb9-8368-4013-816a-625fe4a368b9" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ManagementAgreementRenewalTerm_30a0dbbf-236d-4f54-8740-924c81c23c16" xlink:href="splp-20230930.xsd#splp_ManagementAgreementRenewalTerm"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_42fd4c09-ee50-4c64-8200-498d4b7e27b9" xlink:to="loc_splp_ManagementAgreementRenewalTerm_30a0dbbf-236d-4f54-8740-924c81c23c16" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NoticePeriodPriorToManagementAgreementRenewalPeriod_fb398d40-fa40-409d-8de2-41cb9a7d1278" xlink:href="splp-20230930.xsd#splp_NoticePeriodPriorToManagementAgreementRenewalPeriod"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_42fd4c09-ee50-4c64-8200-498d4b7e27b9" xlink:to="loc_splp_NoticePeriodPriorToManagementAgreementRenewalPeriod_fb398d40-fa40-409d-8de2-41cb9a7d1278" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingCostsAndExpenses_82477ad0-3449-4bc1-889e-c40e16822e0a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingCostsAndExpenses"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_42fd4c09-ee50-4c64-8200-498d4b7e27b9" xlink:to="loc_us-gaap_OperatingCostsAndExpenses_82477ad0-3449-4bc1-889e-c40e16822e0a" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesCurrent_f71ae4ed-08e5-4cab-aedc-84f5e4889ee9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_42fd4c09-ee50-4c64-8200-498d4b7e27b9" xlink:to="loc_us-gaap_OtherLiabilitiesCurrent_f71ae4ed-08e5-4cab-aedc-84f5e4889ee9" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_47b947b3-ee4f-482e-b880-01d8b18b73f9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_42fd4c09-ee50-4c64-8200-498d4b7e27b9" xlink:to="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_47b947b3-ee4f-482e-b880-01d8b18b73f9" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CounterpartyNameAxis_f178ebdf-be7a-4895-a1ef-bcd6106987db" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CounterpartyNameAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_47b947b3-ee4f-482e-b880-01d8b18b73f9" xlink:to="loc_srt_CounterpartyNameAxis_f178ebdf-be7a-4895-a1ef-bcd6106987db" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RepurchaseAgreementCounterpartyNameDomain_f178ebdf-be7a-4895-a1ef-bcd6106987db_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RepurchaseAgreementCounterpartyNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_CounterpartyNameAxis_f178ebdf-be7a-4895-a1ef-bcd6106987db" xlink:to="loc_srt_RepurchaseAgreementCounterpartyNameDomain_f178ebdf-be7a-4895-a1ef-bcd6106987db_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RepurchaseAgreementCounterpartyNameDomain_dc7f7dd9-aa54-4609-ac61-316249a843b6" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RepurchaseAgreementCounterpartyNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_CounterpartyNameAxis_f178ebdf-be7a-4895-a1ef-bcd6106987db" xlink:to="loc_srt_RepurchaseAgreementCounterpartyNameDomain_dc7f7dd9-aa54-4609-ac61-316249a843b6" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SPGeneralServicesLLCMember_1c0f6444-45b5-4bbc-8e33-f668abe93a0a" xlink:href="splp-20230930.xsd#splp_SPGeneralServicesLLCMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RepurchaseAgreementCounterpartyNameDomain_dc7f7dd9-aa54-4609-ac61-316249a843b6" xlink:to="loc_splp_SPGeneralServicesLLCMember_1c0f6444-45b5-4bbc-8e33-f668abe93a0a" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionAxis_8335089d-7f07-4f9e-9368-30a84418984d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_47b947b3-ee4f-482e-b880-01d8b18b73f9" xlink:to="loc_us-gaap_RelatedPartyTransactionAxis_8335089d-7f07-4f9e-9368-30a84418984d" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionDomain_8335089d-7f07-4f9e-9368-30a84418984d_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RelatedPartyTransactionAxis_8335089d-7f07-4f9e-9368-30a84418984d" xlink:to="loc_us-gaap_RelatedPartyTransactionDomain_8335089d-7f07-4f9e-9368-30a84418984d_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionDomain_615df6d6-8682-4243-aaf9-4374d896062e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RelatedPartyTransactionAxis_8335089d-7f07-4f9e-9368-30a84418984d" xlink:to="loc_us-gaap_RelatedPartyTransactionDomain_615df6d6-8682-4243-aaf9-4374d896062e" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ManagementFeeMember_6b4d724c-a3f5-4be9-86e5-56276b12e2bc" xlink:href="splp-20230930.xsd#splp_ManagementFeeMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_615df6d6-8682-4243-aaf9-4374d896062e" xlink:to="loc_splp_ManagementFeeMember_6b4d724c-a3f5-4be9-86e5-56276b12e2bc" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ReimbursableExpensesMember_e1e1e172-861c-4d1d-9f08-6a163fce338b" xlink:href="splp-20230930.xsd#splp_ReimbursableExpensesMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_615df6d6-8682-4243-aaf9-4374d896062e" xlink:to="loc_splp_ReimbursableExpensesMember_e1e1e172-861c-4d1d-9f08-6a163fce338b" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_e64efb67-dc8e-4ba7-a646-21651b058bc0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_47b947b3-ee4f-482e-b880-01d8b18b73f9" xlink:to="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_e64efb67-dc8e-4ba7-a646-21651b058bc0" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain_e64efb67-dc8e-4ba7-a646-21651b058bc0_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_e64efb67-dc8e-4ba7-a646-21651b058bc0" xlink:to="loc_us-gaap_RelatedPartyDomain_e64efb67-dc8e-4ba7-a646-21651b058bc0_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain_acfbcb15-7762-4c72-a3d6-db8df7bbeb68" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_e64efb67-dc8e-4ba7-a646-21651b058bc0" xlink:to="loc_us-gaap_RelatedPartyDomain_acfbcb15-7762-4c72-a3d6-db8df7bbeb68" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyMember_09ab05f2-022d-4ff0-a065-2a5a98a38a43" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyDomain_acfbcb15-7762-4c72-a3d6-db8df7bbeb68" xlink:to="loc_us-gaap_RelatedPartyMember_09ab05f2-022d-4ff0-a065-2a5a98a38a43" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RelatedPartyTransactionsCorporateServicesDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#RelatedPartyTransactionsCorporateServicesDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/RelatedPartyTransactionsCorporateServicesDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionLineItems_e70b80c5-08f4-4b66-8f8d-8646213d928a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingCostsAndExpenses_14b00a30-c5fd-4d13-948b-5774ed040872" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingCostsAndExpenses"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_e70b80c5-08f4-4b66-8f8d-8646213d928a" xlink:to="loc_us-gaap_OperatingCostsAndExpenses_14b00a30-c5fd-4d13-948b-5774ed040872" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_7fd0ad63-b7c8-4af9-9367-87eef79ef20d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_e70b80c5-08f4-4b66-8f8d-8646213d928a" xlink:to="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_7fd0ad63-b7c8-4af9-9367-87eef79ef20d" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CounterpartyNameAxis_4bcbdf91-6796-454a-aaa4-a85046fef204" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CounterpartyNameAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_7fd0ad63-b7c8-4af9-9367-87eef79ef20d" xlink:to="loc_srt_CounterpartyNameAxis_4bcbdf91-6796-454a-aaa4-a85046fef204" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RepurchaseAgreementCounterpartyNameDomain_4bcbdf91-6796-454a-aaa4-a85046fef204_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RepurchaseAgreementCounterpartyNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_CounterpartyNameAxis_4bcbdf91-6796-454a-aaa4-a85046fef204" xlink:to="loc_srt_RepurchaseAgreementCounterpartyNameDomain_4bcbdf91-6796-454a-aaa4-a85046fef204_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RepurchaseAgreementCounterpartyNameDomain_72585b70-94af-4d5f-b796-fe39270894e1" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RepurchaseAgreementCounterpartyNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_CounterpartyNameAxis_4bcbdf91-6796-454a-aaa4-a85046fef204" xlink:to="loc_srt_RepurchaseAgreementCounterpartyNameDomain_72585b70-94af-4d5f-b796-fe39270894e1" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelServicesLtdMember_061e3e85-c3cf-449e-9bff-b5776bf2fcdc" xlink:href="splp-20230930.xsd#splp_SteelServicesLtdMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RepurchaseAgreementCounterpartyNameDomain_72585b70-94af-4d5f-b796-fe39270894e1" xlink:to="loc_splp_SteelServicesLtdMember_061e3e85-c3cf-449e-9bff-b5776bf2fcdc" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionAxis_861b673d-7cf2-42f4-9bb9-b5076dbd8415" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_7fd0ad63-b7c8-4af9-9367-87eef79ef20d" xlink:to="loc_us-gaap_RelatedPartyTransactionAxis_861b673d-7cf2-42f4-9bb9-b5076dbd8415" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionDomain_861b673d-7cf2-42f4-9bb9-b5076dbd8415_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RelatedPartyTransactionAxis_861b673d-7cf2-42f4-9bb9-b5076dbd8415" xlink:to="loc_us-gaap_RelatedPartyTransactionDomain_861b673d-7cf2-42f4-9bb9-b5076dbd8415_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionDomain_98631cda-6e6a-4bc0-b2c6-db144f244702" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RelatedPartyTransactionAxis_861b673d-7cf2-42f4-9bb9-b5076dbd8415" xlink:to="loc_us-gaap_RelatedPartyTransactionDomain_98631cda-6e6a-4bc0-b2c6-db144f244702" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ManagementFeeMember_5a1571df-4f12-4894-9c1e-b117f21077e5" xlink:href="splp-20230930.xsd#splp_ManagementFeeMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_98631cda-6e6a-4bc0-b2c6-db144f244702" xlink:to="loc_splp_ManagementFeeMember_5a1571df-4f12-4894-9c1e-b117f21077e5" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_d9f66e6d-a549-4e58-a188-0e3a77f97382" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_7fd0ad63-b7c8-4af9-9367-87eef79ef20d" xlink:to="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_d9f66e6d-a549-4e58-a188-0e3a77f97382" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain_d9f66e6d-a549-4e58-a188-0e3a77f97382_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_d9f66e6d-a549-4e58-a188-0e3a77f97382" xlink:to="loc_us-gaap_RelatedPartyDomain_d9f66e6d-a549-4e58-a188-0e3a77f97382_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain_73974704-6c9d-4125-82f9-aa5f1b3d3189" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_d9f66e6d-a549-4e58-a188-0e3a77f97382" xlink:to="loc_us-gaap_RelatedPartyDomain_73974704-6c9d-4125-82f9-aa5f1b3d3189" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyMember_7a60c849-ad4f-4262-b65c-dd48a400cf1b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyDomain_73974704-6c9d-4125-82f9-aa5f1b3d3189" xlink:to="loc_us-gaap_RelatedPartyMember_7a60c849-ad4f-4262-b65c-dd48a400cf1b" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RelatedPartyTransactionsOtherDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#RelatedPartyTransactionsOtherDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/RelatedPartyTransactionsOtherDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionLineItems_500ee0e5-800d-4ba1-8e25-3288636df2ba" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Deposits_5bd1346a-6dbd-4b60-8e55-d0b12a5cb44b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Deposits"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_500ee0e5-800d-4ba1-8e25-3288636df2ba" xlink:to="loc_us-gaap_Deposits_5bd1346a-6dbd-4b60-8e55-d0b12a5cb44b" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_4d5d172f-1589-4581-8742-84c674379798" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_500ee0e5-800d-4ba1-8e25-3288636df2ba" xlink:to="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_4d5d172f-1589-4581-8742-84c674379798" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CounterpartyNameAxis_39758073-be2e-4574-aea3-933dd7dbc1e1" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CounterpartyNameAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_4d5d172f-1589-4581-8742-84c674379798" xlink:to="loc_srt_CounterpartyNameAxis_39758073-be2e-4574-aea3-933dd7dbc1e1" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RepurchaseAgreementCounterpartyNameDomain_39758073-be2e-4574-aea3-933dd7dbc1e1_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RepurchaseAgreementCounterpartyNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_CounterpartyNameAxis_39758073-be2e-4574-aea3-933dd7dbc1e1" xlink:to="loc_srt_RepurchaseAgreementCounterpartyNameDomain_39758073-be2e-4574-aea3-933dd7dbc1e1_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RepurchaseAgreementCounterpartyNameDomain_7b715baa-d95e-41c6-b4b5-99bbec77a09a" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RepurchaseAgreementCounterpartyNameDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_CounterpartyNameAxis_39758073-be2e-4574-aea3-933dd7dbc1e1" xlink:to="loc_srt_RepurchaseAgreementCounterpartyNameDomain_7b715baa-d95e-41c6-b4b5-99bbec77a09a" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_RelatedPartiesMember_298e6d97-f5ab-4162-a28f-9522a95b75dd" xlink:href="splp-20230930.xsd#splp_RelatedPartiesMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RepurchaseAgreementCounterpartyNameDomain_7b715baa-d95e-41c6-b4b5-99bbec77a09a" xlink:to="loc_splp_RelatedPartiesMember_298e6d97-f5ab-4162-a28f-9522a95b75dd" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_6fc6cefe-5105-444d-b1fe-ce96a49ac960" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LegalEntityAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_4d5d172f-1589-4581-8742-84c674379798" xlink:to="loc_dei_LegalEntityAxis_6fc6cefe-5105-444d-b1fe-ce96a49ac960" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_6fc6cefe-5105-444d-b1fe-ce96a49ac960_default" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_6fc6cefe-5105-444d-b1fe-ce96a49ac960" xlink:to="loc_dei_EntityDomain_6fc6cefe-5105-444d-b1fe-ce96a49ac960_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_abdb4fad-eb17-4760-aad3-b8f13f131056" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_6fc6cefe-5105-444d-b1fe-ce96a49ac960" xlink:to="loc_dei_EntityDomain_abdb4fad-eb17-4760-aad3-b8f13f131056" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_WebbankMember_8f540e91-204c-4b01-bb98-e9f53f458796" xlink:href="splp-20230930.xsd#splp_WebbankMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_abdb4fad-eb17-4760-aad3-b8f13f131056" xlink:to="loc_splp_WebbankMember_8f540e91-204c-4b01-bb98-e9f53f458796" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsAxis_40b74b4d-6f9b-4c55-ad99-3bd5511ac198" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationItemsAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_4d5d172f-1589-4581-8742-84c674379798" xlink:to="loc_srt_ConsolidationItemsAxis_40b74b4d-6f9b-4c55-ad99-3bd5511ac198" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_40b74b4d-6f9b-4c55-ad99-3bd5511ac198_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationItemsDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ConsolidationItemsAxis_40b74b4d-6f9b-4c55-ad99-3bd5511ac198" xlink:to="loc_srt_ConsolidationItemsDomain_40b74b4d-6f9b-4c55-ad99-3bd5511ac198_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_46c1a63d-d370-47b2-a02e-8946c54838fc" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationItemsDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ConsolidationItemsAxis_40b74b4d-6f9b-4c55-ad99-3bd5511ac198" xlink:to="loc_srt_ConsolidationItemsDomain_46c1a63d-d370-47b2-a02e-8946c54838fc" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationEliminationsMember_daae5c19-abfc-4c50-af8b-c2d7375a4177" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationEliminationsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_46c1a63d-d370-47b2-a02e-8946c54838fc" xlink:to="loc_srt_ConsolidationEliminationsMember_daae5c19-abfc-4c50-af8b-c2d7375a4177" xlink:type="arc" order="0"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/SegmentInformationSegmentDescriptionDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#SegmentInformationSegmentDescriptionDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/SegmentInformationSegmentDescriptionDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingInformationLineItems_adfdec20-1d8d-46e0-80a6-d473e01c8eaf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingInformationLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_5477623d-b969-4715-b852-c4e921e613b3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_adfdec20-1d8d-46e0-80a6-d473e01c8eaf" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_5477623d-b969-4715-b852-c4e921e613b3" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_62e86819-f55a-41f8-bca5-a0853f7ebe43" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_adfdec20-1d8d-46e0-80a6-d473e01c8eaf" xlink:to="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_62e86819-f55a-41f8-bca5-a0853f7ebe43" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ProductOrServiceAxis_4c205349-d783-4a32-a25e-43f38177304d" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_62e86819-f55a-41f8-bca5-a0853f7ebe43" xlink:to="loc_srt_ProductOrServiceAxis_4c205349-d783-4a32-a25e-43f38177304d" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_4c205349-d783-4a32-a25e-43f38177304d_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ProductOrServiceAxis_4c205349-d783-4a32-a25e-43f38177304d" xlink:to="loc_srt_ProductsAndServicesDomain_4c205349-d783-4a32-a25e-43f38177304d_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_7554276d-0830-4f9e-aa08-f7ff066147d7" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ProductOrServiceAxis_4c205349-d783-4a32-a25e-43f38177304d" xlink:to="loc_srt_ProductsAndServicesDomain_7554276d-0830-4f9e-aa08-f7ff066147d7" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ManagementFeeMember_025e6369-5ea3-49d0-90bc-fde69b586754" xlink:href="splp-20230930.xsd#splp_ManagementFeeMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_7554276d-0830-4f9e-aa08-f7ff066147d7" xlink:to="loc_splp_ManagementFeeMember_025e6369-5ea3-49d0-90bc-fde69b586754" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_a37e66fe-0775-44b5-9725-b16dbc2a98b4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_62e86819-f55a-41f8-bca5-a0853f7ebe43" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_a37e66fe-0775-44b5-9725-b16dbc2a98b4" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_a37e66fe-0775-44b5-9725-b16dbc2a98b4_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_a37e66fe-0775-44b5-9725-b16dbc2a98b4" xlink:to="loc_us-gaap_SegmentDomain_a37e66fe-0775-44b5-9725-b16dbc2a98b4_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_0c1bb0f8-2f3e-4e6d-8d46-24631be859a0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_a37e66fe-0775-44b5-9725-b16dbc2a98b4" xlink:to="loc_us-gaap_SegmentDomain_0c1bb0f8-2f3e-4e6d-8d46-24631be859a0" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_DiversifiedIndustrialMember_356b9fd0-be32-42c9-88cf-1ce02fb783b9" xlink:href="splp-20230930.xsd#splp_DiversifiedIndustrialMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_0c1bb0f8-2f3e-4e6d-8d46-24631be859a0" xlink:to="loc_splp_DiversifiedIndustrialMember_356b9fd0-be32-42c9-88cf-1ce02fb783b9" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_EnergyMember_9e2eaca4-b480-45d8-8957-19d79457eac2" xlink:href="splp-20230930.xsd#splp_EnergyMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_0c1bb0f8-2f3e-4e6d-8d46-24631be859a0" xlink:to="loc_splp_EnergyMember_9e2eaca4-b480-45d8-8957-19d79457eac2" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialServicesMember_f2eff85a-5402-4586-812e-b09c49330e86" xlink:href="splp-20230930.xsd#splp_FinancialServicesMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_0c1bb0f8-2f3e-4e6d-8d46-24631be859a0" xlink:to="loc_splp_FinancialServicesMember_f2eff85a-5402-4586-812e-b09c49330e86" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SupplyChainMember_0cfad0a6-e516-45ed-b5e9-4213d3b7c995" xlink:href="splp-20230930.xsd#splp_SupplyChainMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_0c1bb0f8-2f3e-4e6d-8d46-24631be859a0" xlink:to="loc_splp_SupplyChainMember_0cfad0a6-e516-45ed-b5e9-4213d3b7c995" xlink:type="arc" order="3"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/SegmentInformationScheduleofSegmentInformationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#SegmentInformationScheduleofSegmentInformationDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/SegmentInformationScheduleofSegmentInformationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingInformationLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Revenues_c6af303e-2413-4a72-908b-7707cb235186" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:to="loc_us-gaap_Revenues_c6af303e-2413-4a72-908b-7707cb235186" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_181a914a-6c30-4516-9b6d-2cf5d7c88e25" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_181a914a-6c30-4516-9b6d-2cf5d7c88e25" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpense_c474b09f-ce7c-4b15-8acc-fc951b994645" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:to="loc_us-gaap_InterestExpense_c474b09f-ce7c-4b15-8acc-fc951b994645" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_85447903-08c3-41fc-b0e8-6bb31e5a7728" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_85447903-08c3-41fc-b0e8-6bb31e5a7728" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_d3828b05-aa89-4f37-b8ce-10cbd12fa4b0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_d3828b05-aa89-4f37-b8ce-10cbd12fa4b0" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments_efc805bf-19b7-4707-86d5-f9190023946c" xlink:href="splp-20230930.xsd#splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:to="loc_splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments_efc805bf-19b7-4707-86d5-f9190023946c" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DepreciationDepletionAndAmortization_7ffa6be9-fa02-4c1a-859b-76ae8becbf6a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationDepletionAndAmortization"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:to="loc_us-gaap_DepreciationDepletionAndAmortization_7ffa6be9-fa02-4c1a-859b-76ae8becbf6a" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_5dbd554d-5ceb-4093-bd23-6d53256a2166" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:to="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_5dbd554d-5ceb-4093-bd23-6d53256a2166" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_ef9e4c42-b65c-4095-a828-aa44b1859cae" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_5dbd554d-5ceb-4093-bd23-6d53256a2166" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_ef9e4c42-b65c-4095-a828-aa44b1859cae" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_ef9e4c42-b65c-4095-a828-aa44b1859cae_default" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_ef9e4c42-b65c-4095-a828-aa44b1859cae" xlink:to="loc_us-gaap_SegmentDomain_ef9e4c42-b65c-4095-a828-aa44b1859cae_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_091b8922-51e8-4c7d-b2e9-349c22aaa350" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_ef9e4c42-b65c-4095-a828-aa44b1859cae" xlink:to="loc_us-gaap_SegmentDomain_091b8922-51e8-4c7d-b2e9-349c22aaa350" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_DiversifiedIndustrialMember_71f9d71f-fce5-4dfc-b200-3821108ff27e" xlink:href="splp-20230930.xsd#splp_DiversifiedIndustrialMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_091b8922-51e8-4c7d-b2e9-349c22aaa350" xlink:to="loc_splp_DiversifiedIndustrialMember_71f9d71f-fce5-4dfc-b200-3821108ff27e" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_EnergyMember_c5e9417f-5b33-4d95-bfcc-81ccca5c9058" xlink:href="splp-20230930.xsd#splp_EnergyMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_091b8922-51e8-4c7d-b2e9-349c22aaa350" xlink:to="loc_splp_EnergyMember_c5e9417f-5b33-4d95-bfcc-81ccca5c9058" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialServicesMember_a75947c7-f3b3-465e-964a-d572cbe088a7" xlink:href="splp-20230930.xsd#splp_FinancialServicesMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_091b8922-51e8-4c7d-b2e9-349c22aaa350" xlink:to="loc_splp_FinancialServicesMember_a75947c7-f3b3-465e-964a-d572cbe088a7" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SupplyChainMember_f6443d16-d616-4203-b0e9-2afb604ba676" xlink:href="splp-20230930.xsd#splp_SupplyChainMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_091b8922-51e8-4c7d-b2e9-349c22aaa350" xlink:to="loc_splp_SupplyChainMember_f6443d16-d616-4203-b0e9-2afb604ba676" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsAxis_db412eb4-793f-48f4-9a87-a7b1fbad5413" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationItemsAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_5dbd554d-5ceb-4093-bd23-6d53256a2166" xlink:to="loc_srt_ConsolidationItemsAxis_db412eb4-793f-48f4-9a87-a7b1fbad5413" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_db412eb4-793f-48f4-9a87-a7b1fbad5413_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationItemsDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ConsolidationItemsAxis_db412eb4-793f-48f4-9a87-a7b1fbad5413" xlink:to="loc_srt_ConsolidationItemsDomain_db412eb4-793f-48f4-9a87-a7b1fbad5413_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_d718b681-0e5a-4a3d-be5e-d77e84d22149" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationItemsDomain"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ConsolidationItemsAxis_db412eb4-793f-48f4-9a87-a7b1fbad5413" xlink:to="loc_srt_ConsolidationItemsDomain_d718b681-0e5a-4a3d-be5e-d77e84d22149" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingSegmentsMember_79989fed-4b0f-49bd-8d40-9f9e8a45378f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingSegmentsMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_d718b681-0e5a-4a3d-be5e-d77e84d22149" xlink:to="loc_us-gaap_OperatingSegmentsMember_79989fed-4b0f-49bd-8d40-9f9e8a45378f" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CorporateNonSegmentMember_04a79c4f-38ca-4a37-afb7-540db727e89f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CorporateNonSegmentMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_d718b681-0e5a-4a3d-be5e-d77e84d22149" xlink:to="loc_us-gaap_CorporateNonSegmentMember_04a79c4f-38ca-4a37-afb7-540db727e89f" xlink:type="arc" order="1"/> </link:definitionLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RegulatoryMattersDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#RegulatoryMattersDetails"/> <link:definitionLink xlink:role="http://www.steelpartners.com/role/RegulatoryMattersDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_834b4bae-67cd-49a8-88ff-6cb6576fc5f0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets_75926003-2de8-446a-985a-db434dd400e1" xlink:href="splp-20230930.xsd#splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_834b4bae-67cd-49a8-88ff-6cb6576fc5f0" xlink:to="loc_splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets_75926003-2de8-446a-985a-db434dd400e1" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin_b7631815-6fb2-4008-8970-21288b2d3238" xlink:href="splp-20230930.xsd#splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_834b4bae-67cd-49a8-88ff-6cb6576fc5f0" xlink:to="loc_splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin_b7631815-6fb2-4008-8970-21288b2d3238" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_834b4bae-67cd-49a8-88ff-6cb6576fc5f0" xlink:to="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Capital_00daa03f-ddfc-44cb-9ec0-0de45021271d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Capital"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:to="loc_us-gaap_Capital_00daa03f-ddfc-44cb-9ec0-0de45021271d" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalRequiredForCapitalAdequacy_de735a2c-39f5-49ff-ab83-8072e901513e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalRequiredForCapitalAdequacy"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:to="loc_us-gaap_CapitalRequiredForCapitalAdequacy_de735a2c-39f5-49ff-ab83-8072e901513e" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CapitalRequiredForAdequacyWithCapitalBuffer_a268346c-f7cf-472d-b9eb-f4591156b5e3" xlink:href="splp-20230930.xsd#splp_CapitalRequiredForAdequacyWithCapitalBuffer"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:to="loc_splp_CapitalRequiredForAdequacyWithCapitalBuffer_a268346c-f7cf-472d-b9eb-f4591156b5e3" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalRequiredToBeWellCapitalized_c120bfef-93df-446d-8fe8-52467ebc53e3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalRequiredToBeWellCapitalized"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:to="loc_us-gaap_CapitalRequiredToBeWellCapitalized_c120bfef-93df-446d-8fe8-52467ebc53e3" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalToRiskWeightedAssets_79998773-bb3e-4b02-b7b5-6385a20fcc27" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalToRiskWeightedAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:to="loc_us-gaap_CapitalToRiskWeightedAssets_79998773-bb3e-4b02-b7b5-6385a20fcc27" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets_9e92a7d4-2e37-4b0c-a491-81b71d400f01" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:to="loc_us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets_9e92a7d4-2e37-4b0c-a491-81b71d400f01" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets_85d123a2-4e47-4f11-b3a0-91cfbed5de60" xlink:href="splp-20230930.xsd#splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:to="loc_splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets_85d123a2-4e47-4f11-b3a0-91cfbed5de60" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets_cad31564-9579-4b03-9b9f-eaf5b18c3a93" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:to="loc_us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets_cad31564-9579-4b03-9b9f-eaf5b18c3a93" xlink:type="arc" order="8"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_834b4bae-67cd-49a8-88ff-6cb6576fc5f0" xlink:to="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapital_dedb7a91-0b55-44ab-90af-006947fee389" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapital"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:to="loc_us-gaap_TierOneRiskBasedCapital_dedb7a91-0b55-44ab-90af-006947fee389" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacy_3e105564-f00c-4a31-b3a8-fa30f43f1d7b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacy"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:to="loc_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacy_3e105564-f00c-4a31-b3a8-fa30f43f1d7b" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer_81da3e0a-e775-47f6-8906-7f6a0622c0d6" xlink:href="splp-20230930.xsd#splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:to="loc_splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer_81da3e0a-e775-47f6-8906-7f6a0622c0d6" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized_b98eac4d-d26b-451d-90e3-114332705d5b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:to="loc_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized_b98eac4d-d26b-451d-90e3-114332705d5b" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets_d8c3ba28-d5cc-474d-b0fa-c94cd1bf5f34" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:to="loc_us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets_d8c3ba28-d5cc-474d-b0fa-c94cd1bf5f34" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets_6435e75e-074a-4e12-a10a-0d8fef05461d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:to="loc_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets_6435e75e-074a-4e12-a10a-0d8fef05461d" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets_f1929229-dd26-4d3c-a50e-1c37e0f3999d" xlink:href="splp-20230930.xsd#splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:to="loc_splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets_f1929229-dd26-4d3c-a50e-1c37e0f3999d" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets_3e7060e2-a990-41e9-b4c3-a38af2041fe2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:to="loc_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets_3e7060e2-a990-41e9-b4c3-a38af2041fe2" xlink:type="arc" order="8"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:href="splp-20230930.xsd#splp_CommonEquityTier1CapitalAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_834b4bae-67cd-49a8-88ff-6cb6576fc5f0" xlink:to="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneCommonEquity_6dccf4ee-5f3e-4487-bb35-a35934f09fd6" xlink:href="splp-20230930.xsd#splp_TierOneCommonEquity"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:to="loc_splp_TierOneCommonEquity_6dccf4ee-5f3e-4487-bb35-a35934f09fd6" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneCommonCapitalForCapitalAdequacy_b3e1d55f-b851-4087-844d-113fc6e26fef" xlink:href="splp-20230930.xsd#splp_TierOneCommonCapitalForCapitalAdequacy"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:to="loc_splp_TierOneCommonCapitalForCapitalAdequacy_b3e1d55f-b851-4087-844d-113fc6e26fef" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneCommonCapitalForCapitalAdequacywithBuffer_c384520f-1b72-4fe0-bd86-633049932b4f" xlink:href="splp-20230930.xsd#splp_TierOneCommonCapitalForCapitalAdequacywithBuffer"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:to="loc_splp_TierOneCommonCapitalForCapitalAdequacywithBuffer_c384520f-1b72-4fe0-bd86-633049932b4f" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneCommonCapitalToBeWellCapitalized_ec0eb6e0-185e-44a8-a99e-53a8ccfd36a5" xlink:href="splp-20230930.xsd#splp_TierOneCommonCapitalToBeWellCapitalized"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:to="loc_splp_TierOneCommonCapitalToBeWellCapitalized_ec0eb6e0-185e-44a8-a99e-53a8ccfd36a5" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTierOneCapitaltoRiskWeightedAssets_95755dc5-0a2d-4576-81ff-cb2719933467" xlink:href="splp-20230930.xsd#splp_CommonEquityTierOneCapitaltoRiskWeightedAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:to="loc_splp_CommonEquityTierOneCapitaltoRiskWeightedAssets_95755dc5-0a2d-4576-81ff-cb2719933467" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets_fea1e72b-f2d2-4d28-b8c5-1fc9605da414" xlink:href="splp-20230930.xsd#splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:to="loc_splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets_fea1e72b-f2d2-4d28-b8c5-1fc9605da414" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets_770a22a2-9760-4885-a5e7-4a8f34f79255" xlink:href="splp-20230930.xsd#splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:to="loc_splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets_770a22a2-9760-4885-a5e7-4a8f34f79255" xlink:type="arc" order="7"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets_21f8adca-1f23-434b-8084-298a132d3578" xlink:href="splp-20230930.xsd#splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:to="loc_splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets_21f8adca-1f23-434b-8084-298a132d3578" xlink:type="arc" order="8"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalAbstract_a5421f3b-de1d-498b-a6ec-14840d9faba1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalAbstract"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_834b4bae-67cd-49a8-88ff-6cb6576fc5f0" xlink:to="loc_us-gaap_TierOneLeverageCapitalAbstract_a5421f3b-de1d-498b-a6ec-14840d9faba1" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapital_f5c553bc-ec26-47a1-b9b1-630e4ebac081" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapital"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TierOneLeverageCapitalAbstract_a5421f3b-de1d-498b-a6ec-14840d9faba1" xlink:to="loc_us-gaap_TierOneLeverageCapital_f5c553bc-ec26-47a1-b9b1-630e4ebac081" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy_4b9b97e3-c649-4fd5-a1ff-feca30d50e15" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TierOneLeverageCapitalAbstract_a5421f3b-de1d-498b-a6ec-14840d9faba1" xlink:to="loc_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy_4b9b97e3-c649-4fd5-a1ff-feca30d50e15" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized_68fae06c-b301-4e77-bb6d-ab4feee4ddab" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TierOneLeverageCapitalAbstract_a5421f3b-de1d-498b-a6ec-14840d9faba1" xlink:to="loc_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized_68fae06c-b301-4e77-bb6d-ab4feee4ddab" xlink:type="arc" order="3"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalToAverageAssets_f4c6e3ea-fbb6-4df2-a9f8-f95e346ca729" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalToAverageAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TierOneLeverageCapitalAbstract_a5421f3b-de1d-498b-a6ec-14840d9faba1" xlink:to="loc_us-gaap_TierOneLeverageCapitalToAverageAssets_f4c6e3ea-fbb6-4df2-a9f8-f95e346ca729" xlink:type="arc" order="4"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets_466a32f4-6541-4214-a1cc-6bdadadcd3a0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TierOneLeverageCapitalAbstract_a5421f3b-de1d-498b-a6ec-14840d9faba1" xlink:to="loc_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets_466a32f4-6541-4214-a1cc-6bdadadcd3a0" xlink:type="arc" order="5"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets_def5ba30-0591-4f89-8f07-d29812a03f4a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TierOneLeverageCapitalAbstract_a5421f3b-de1d-498b-a6ec-14840d9faba1" xlink:to="loc_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets_def5ba30-0591-4f89-8f07-d29812a03f4a" xlink:type="arc" order="6"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable_e3db5d3d-8e94-4e4f-89a6-f557e40aec80" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_834b4bae-67cd-49a8-88ff-6cb6576fc5f0" xlink:to="loc_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable_e3db5d3d-8e94-4e4f-89a6-f557e40aec80" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_88694da3-ded4-4340-9900-38c78f63a7dc" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable_e3db5d3d-8e94-4e4f-89a6-f557e40aec80" xlink:to="loc_srt_RangeAxis_88694da3-ded4-4340-9900-38c78f63a7dc" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_88694da3-ded4-4340-9900-38c78f63a7dc_default" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RangeAxis_88694da3-ded4-4340-9900-38c78f63a7dc" xlink:to="loc_srt_RangeMember_88694da3-ded4-4340-9900-38c78f63a7dc_default" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_bbbb66d8-5f38-40bc-899d-a29140c8e6f5" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RangeAxis_88694da3-ded4-4340-9900-38c78f63a7dc" xlink:to="loc_srt_RangeMember_bbbb66d8-5f38-40bc-899d-a29140c8e6f5" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_cc049a7c-aabb-46c5-86a4-97d99efbb811" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_bbbb66d8-5f38-40bc-899d-a29140c8e6f5" xlink:to="loc_srt_MinimumMember_cc049a7c-aabb-46c5-86a4-97d99efbb811" xlink:type="arc" order="0"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_e95645e4-9c27-4409-b32c-4069eaeab5e1" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_bbbb66d8-5f38-40bc-899d-a29140c8e6f5" xlink:to="loc_srt_MaximumMember_e95645e4-9c27-4409-b32c-4069eaeab5e1" xlink:type="arc" order="1"/> </link:definitionLink> <link:roleRef roleURI="http://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationLists" xlink:type="simple" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd#eedm"/> <link:definitionLink xlink:role="http://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationLists" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract" xlink:to="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAssetsNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssetsNoncurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract" xlink:to="loc_us-gaap_OtherAssetsNoncurrent" xlink:type="arc" order="2"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract" xlink:to="loc_us-gaap_AccruedLiabilitiesCurrent" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherOperatingIncomeExpenseNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherOperatingIncomeExpenseNet"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementAbstract" xlink:to="loc_us-gaap_OtherOperatingIncomeExpenseNet" xlink:type="arc" order="1"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/> <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementAbstract" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" order="2"/> </link:definitionLink> </link:linkbase> </XBRL> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>EX-101.LAB <SEQUENCE>9 <FILENAME>splp-20230930_lab.xml <DESCRIPTION>XBRL TAXONOMY EXTENSION LABEL LINKBASE DOCUMENT <TEXT> <XBRL> <?xml version="1.0" encoding="UTF-8"?> <!--XBRL Document Created with the Workiva Platform--> <!--Copyright 2023 Workiva--> <!--r:91f8410e-2ab6-4ce0-b470-957948cf45c4,g:5e06a50b-25b7-497a-b74f-acd88b2f8c8b--> <link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"> <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel"/> <link:roleRef roleURI="http://www.xbrl.org/2009/role/netLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel"/> <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel"/> <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel"/> <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel"/> <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel"/> <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel"/> <link:labelLink xlink:role="http://www.xbrl.org/2003/role/link" xlink:type="extended"> <link:label id="lab_splp_NoncashLeaseExpense_00541a64-5b6d-48dc-9c50-6f594c7b21e1_terseLabel_en-US" xlink:label="lab_splp_NoncashLeaseExpense" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Non-cash lease expense</link:label> <link:label id="lab_splp_NoncashLeaseExpense_label_en-US" xlink:label="lab_splp_NoncashLeaseExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Noncash Lease Expense</link:label> <link:label id="lab_splp_NoncashLeaseExpense_documentation_en-US" xlink:label="lab_splp_NoncashLeaseExpense" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Noncash Lease Expense</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_NoncashLeaseExpense" xlink:href="splp-20230930.xsd#splp_NoncashLeaseExpense"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_NoncashLeaseExpense" xlink:to="lab_splp_NoncashLeaseExpense" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward_e15a42b5-7c9c-40c3-8ce2-a67e563f9776_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Allowance for Credit Loss [Roll Forward]</link:label> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward_label_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Allowance for Credit Loss [Roll Forward]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward" xlink:to="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccruedLiabilitiesCurrent_e487956c-8b7d-4394-ad51-78da53f9cb2f_terseLabel_en-US" xlink:label="lab_us-gaap_AccruedLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accrued liabilities</link:label> <link:label id="lab_us-gaap_AccruedLiabilitiesCurrent_label_en-US" xlink:label="lab_us-gaap_AccruedLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accrued Liabilities, Current</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent" xlink:to="lab_us-gaap_AccruedLiabilitiesCurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherNoncurrentLiabilitiesMember_94ea9d7d-adf2-4830-9c8e-876650fd342f_terseLabel_en-US" xlink:label="lab_us-gaap_OtherNoncurrentLiabilitiesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Noncurrent Liabilities</link:label> <link:label id="lab_us-gaap_OtherNoncurrentLiabilitiesMember_label_en-US" xlink:label="lab_us-gaap_OtherNoncurrentLiabilitiesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Noncurrent Liabilities [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherNoncurrentLiabilitiesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNoncurrentLiabilitiesMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherNoncurrentLiabilitiesMember" xlink:to="lab_us-gaap_OtherNoncurrentLiabilitiesMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_CommodityTypeDomain_5487f497-f4dd-4d70-a9b1-9aa7acaaed6c_terseLabel_en-US" xlink:label="lab_splp_CommodityTypeDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commodity Type [Domain]</link:label> <link:label id="lab_splp_CommodityTypeDomain_label_en-US" xlink:label="lab_splp_CommodityTypeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commodity Type [Domain]</link:label> <link:label id="lab_splp_CommodityTypeDomain_documentation_en-US" xlink:label="lab_splp_CommodityTypeDomain" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commodity Type [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CommodityTypeDomain" xlink:href="splp-20230930.xsd#splp_CommodityTypeDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CommodityTypeDomain" xlink:to="lab_splp_CommodityTypeDomain" xlink:type="arc" order="1"/> <link:label id="lab_splp_WayneFacilityMember_995bc0f3-66f2-49c7-8a2a-47122214f02f_terseLabel_en-US" xlink:label="lab_splp_WayneFacilityMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Wayne facility</link:label> <link:label id="lab_splp_WayneFacilityMember_label_en-US" xlink:label="lab_splp_WayneFacilityMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Wayne Facility [Member]</link:label> <link:label id="lab_splp_WayneFacilityMember_documentation_en-US" xlink:label="lab_splp_WayneFacilityMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Wayne Facility [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_WayneFacilityMember" xlink:href="splp-20230930.xsd#splp_WayneFacilityMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_WayneFacilityMember" xlink:to="lab_splp_WayneFacilityMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_ebd6ee0e-e123-4262-a9c7-2e4fee1094d9_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Maximum borrowing capacity</link:label> <link:label id="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_label_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Line of Credit Facility, Maximum Borrowing Capacity</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:to="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_2ce6090f-abd9-498b-978b-2cf767e27911_terseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net change in operating assets and liabilities:</link:label> <link:label id="lab_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Increase (Decrease) in Operating Capital [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="lab_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RelatedPartyTransactionLineItems_20fb12b6-ace3-4b1e-8f44-fa3590fd9a8e_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party Transaction [Line Items]</link:label> <link:label id="lab_us-gaap_RelatedPartyTransactionLineItems_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party Transaction [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems" xlink:to="lab_us-gaap_RelatedPartyTransactionLineItems" xlink:type="arc" order="1"/> <link:label id="lab_splp_SteelConnectIncSTCNMember_484de501-7691-438b-9265-45bbd72b3c02_terseLabel_en-US" xlink:label="lab_splp_SteelConnectIncSTCNMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Connect, Inc (STCN)</link:label> <link:label id="lab_splp_SteelConnectIncSTCNMember_label_en-US" xlink:label="lab_splp_SteelConnectIncSTCNMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Connect, Inc (STCN) [Member]</link:label> <link:label id="lab_splp_SteelConnectIncSTCNMember_documentation_en-US" xlink:label="lab_splp_SteelConnectIncSTCNMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Connect, Inc (STCN) [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectIncSTCNMember" xlink:href="splp-20230930.xsd#splp_SteelConnectIncSTCNMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SteelConnectIncSTCNMember" xlink:to="lab_splp_SteelConnectIncSTCNMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales_a8d372ba-8478-43a1-8382-c3c401bf82d9_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Sales, cash collections, and eliminations</link:label> <link:label id="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales_label_en-US" xlink:label="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Sales</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales" xlink:to="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_0ebd8332-1b78-4c18-9888-0d372fa79ea2_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity Award [Domain]</link:label> <link:label id="lab_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Award Type [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:type="arc" order="1"/> <link:label id="lab_srt_EquityMethodInvesteeNameDomain_e564911f-63b4-40ef-845a-084bd82ffd6e_terseLabel_en-US" xlink:label="lab_srt_EquityMethodInvesteeNameDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Investment, Name [Domain]</link:label> <link:label id="lab_srt_EquityMethodInvesteeNameDomain_label_en-US" xlink:label="lab_srt_EquityMethodInvesteeNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Investment, Name [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_EquityMethodInvesteeNameDomain" xlink:to="lab_srt_EquityMethodInvesteeNameDomain" xlink:type="arc" order="1"/> <link:label id="lab_splp_ForeignDebtMember_de7af20e-795f-409f-bb38-2718066f74ca_terseLabel_en-US" xlink:label="lab_splp_ForeignDebtMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Foreign</link:label> <link:label id="lab_splp_ForeignDebtMember_label_en-US" xlink:label="lab_splp_ForeignDebtMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Foreign Debt [Member]</link:label> <link:label id="lab_splp_ForeignDebtMember_documentation_en-US" xlink:label="lab_splp_ForeignDebtMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Foreign Debt [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ForeignDebtMember" xlink:href="splp-20230930.xsd#splp_ForeignDebtMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ForeignDebtMember" xlink:to="lab_splp_ForeignDebtMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DeferredIncomeTaxLiabilitiesNet_85190a57-db07-482c-8696-e0a88d1f0b8f_terseLabel_en-US" xlink:label="lab_us-gaap_DeferredIncomeTaxLiabilitiesNet" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Deferred tax liabilities</link:label> <link:label id="lab_us-gaap_DeferredIncomeTaxLiabilitiesNet_label_en-US" xlink:label="lab_us-gaap_DeferredIncomeTaxLiabilitiesNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Deferred Income Tax Liabilities, Net</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxLiabilitiesNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxLiabilitiesNet"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DeferredIncomeTaxLiabilitiesNet" xlink:to="lab_us-gaap_DeferredIncomeTaxLiabilitiesNet" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_3a55f786-1b4d-409d-b98e-e7ea2478132d_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accounts payable</link:label> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PaymentsToAcquireInvestments_9dcdbf23-40db-4dcf-a944-db00a627319f_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireInvestments" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Purchases of investments</link:label> <link:label id="lab_us-gaap_PaymentsToAcquireInvestments_label_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payments to Acquire Investments</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireInvestments"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsToAcquireInvestments" xlink:to="lab_us-gaap_PaymentsToAcquireInvestments" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_835b1d7e-ed84-4a8f-8b02-7e7682080e63_periodStartLabel_en-US" xlink:label="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Balance at beginning of period</link:label> <link:label id="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_0122fd5d-d3b2-4f64-9275-aa541afc9a2a_periodEndLabel_en-US" xlink:label="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Balance at end of period</link:label> <link:label id="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_label_en-US" xlink:label="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" xlink:to="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_e15bd0d6-2e18-4dbe-9bbd-c68e355d83aa_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable Allowance [Domain]</link:label> <link:label id="lab_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_label_en-US" xlink:label="lab_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Class of Financing Receivable [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain" xlink:to="lab_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DisaggregationOfRevenueLineItems_e230b226-ad36-4323-886b-c5b7b26fd69d_terseLabel_en-US" xlink:label="lab_us-gaap_DisaggregationOfRevenueLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disaggregation of Revenue [Line Items]</link:label> <link:label id="lab_us-gaap_DisaggregationOfRevenueLineItems_label_en-US" xlink:label="lab_us-gaap_DisaggregationOfRevenueLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disaggregation of Revenue [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisaggregationOfRevenueLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisaggregationOfRevenueLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems" xlink:to="lab_us-gaap_DisaggregationOfRevenueLineItems" xlink:type="arc" order="1"/> <link:label id="lab_splp_PartnersCapitalMember_d757cd3b-a9be-4a8f-8e32-2a24983fc496_terseLabel_en-US" xlink:label="lab_splp_PartnersCapitalMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Partners' Capital</link:label> <link:label id="lab_splp_PartnersCapitalMember_label_en-US" xlink:label="lab_splp_PartnersCapitalMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Partners' Capital [Member]</link:label> <link:label id="lab_splp_PartnersCapitalMember_documentation_en-US" xlink:label="lab_splp_PartnersCapitalMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Partners' Capital [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_PartnersCapitalMember" xlink:href="splp-20230930.xsd#splp_PartnersCapitalMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_PartnersCapitalMember" xlink:to="lab_splp_PartnersCapitalMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_StockholdersEquityNoteDisclosureTextBlock_99a3b559-7e7a-4fb2-99e5-445315581912_verboseLabel_en-US" xlink:label="lab_us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Capital and Accumulated Other Comprehensive Loss</link:label> <link:label id="lab_us-gaap_StockholdersEquityNoteDisclosureTextBlock_label_en-US" xlink:label="lab_us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="lab_us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancialAssetNotPastDueMember_54b9e1a8-1773-4bf0-9bd8-e28e1f26eec5_terseLabel_en-US" xlink:label="lab_us-gaap_FinancialAssetNotPastDueMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Current</link:label> <link:label id="lab_us-gaap_FinancialAssetNotPastDueMember_label_en-US" xlink:label="lab_us-gaap_FinancialAssetNotPastDueMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Asset, Not Past Due [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialAssetNotPastDueMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialAssetNotPastDueMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancialAssetNotPastDueMember" xlink:to="lab_us-gaap_FinancialAssetNotPastDueMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_MrFejesMember_9ab6a0a1-53db-4989-a05b-cc444c3a69c1_terseLabel_en-US" xlink:label="lab_splp_MrFejesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Mr. Fejes</link:label> <link:label id="lab_splp_MrFejesMember_label_en-US" xlink:label="lab_splp_MrFejesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Mr. Fejes [Member]</link:label> <link:label id="lab_splp_MrFejesMember_documentation_en-US" xlink:label="lab_splp_MrFejesMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Mr. Fejes</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_MrFejesMember" xlink:href="splp-20230930.xsd#splp_MrFejesMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_MrFejesMember" xlink:to="lab_splp_MrFejesMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_79b8d9c4-d9c7-4e8e-bc6e-617b1feb0b39_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Nature of the Business and Basis of Presentation</link:label> <link:label id="lab_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_label_en-US" xlink:label="lab_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Description and Basis of Presentation [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:to="lab_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_srt_OwnershipAxis_35dbfd28-26a9-4389-8167-7c771dc03a4c_terseLabel_en-US" xlink:label="lab_srt_OwnershipAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Ownership [Axis]</link:label> <link:label id="lab_srt_OwnershipAxis_label_en-US" xlink:label="lab_srt_OwnershipAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Ownership [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_OwnershipAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_OwnershipAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_OwnershipAxis" xlink:to="lab_srt_OwnershipAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases_06c79bca-1fae-426c-9c1f-913ce9199a16_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Purchases of SPLP common units</link:label> <link:label id="lab_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases_b1a46496-b45d-4dcc-a3c6-101d2afb671e_terseLabel_en-US" xlink:label="lab_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Units repurchased value</link:label> <link:label id="lab_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases_label_en-US" xlink:label="lab_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Partners' Capital Account, Treasury Units, Purchased</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases" xlink:to="lab_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases" xlink:type="arc" order="1"/> <link:label id="lab_splp_HhemAndHandhMember_928d27e1-f418-46a2-b954-c8586bd507ad_terseLabel_en-US" xlink:label="lab_splp_HhemAndHandhMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Hhem and HandH</link:label> <link:label id="lab_splp_HhemAndHandhMember_label_en-US" xlink:label="lab_splp_HhemAndHandhMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Hhem and HandH [Member]</link:label> <link:label id="lab_splp_HhemAndHandhMember_documentation_en-US" xlink:label="lab_splp_HhemAndHandhMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Hhem and HandH [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_HhemAndHandhMember" xlink:href="splp-20230930.xsd#splp_HhemAndHandhMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_HhemAndHandhMember" xlink:to="lab_splp_HhemAndHandhMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LiabilitiesCurrentAbstract_5329642e-643c-4231-ab9d-08f24162e0c5_terseLabel_en-US" xlink:label="lab_us-gaap_LiabilitiesCurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Current liabilities:</link:label> <link:label id="lab_us-gaap_LiabilitiesCurrentAbstract_label_en-US" xlink:label="lab_us-gaap_LiabilitiesCurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Liabilities, Current [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrentAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract" xlink:to="lab_us-gaap_LiabilitiesCurrentAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_d1109477-0c2c-4500-bdaf-d715b95a9dfc_negatedPeriodStartLabel_en-US" xlink:label="lab_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:role="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accumulated Impairments, beginning balance</link:label> <link:label id="lab_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_3e75ffbd-47db-4bc2-8e89-563213f27d6b_negatedPeriodEndLabel_en-US" xlink:label="lab_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:role="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accumulated Impairments, ending balance</link:label> <link:label id="lab_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_label_en-US" xlink:label="lab_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Goodwill, Impaired, Accumulated Impairment Loss</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:to="lab_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_SubsequentEventTypeDomain_8fe581dd-80f8-4182-abd7-a2a445becd2c_terseLabel_en-US" xlink:label="lab_us-gaap_SubsequentEventTypeDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Subsequent Event Type [Domain]</link:label> <link:label id="lab_us-gaap_SubsequentEventTypeDomain_label_en-US" xlink:label="lab_us-gaap_SubsequentEventTypeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Subsequent Event Type [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventTypeDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SubsequentEventTypeDomain" xlink:to="lab_us-gaap_SubsequentEventTypeDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ProceedsFromDivestitureOfBusinesses_8b2a693a-4b6d-4f74-9ad5-e9a54be6118d_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromDivestitureOfBusinesses" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net proceeds from sales of businesses</link:label> <link:label id="lab_us-gaap_ProceedsFromDivestitureOfBusinesses_label_en-US" xlink:label="lab_us-gaap_ProceedsFromDivestitureOfBusinesses" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Proceeds from Divestiture of Businesses</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromDivestitureOfBusinesses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromDivestitureOfBusinesses"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProceedsFromDivestitureOfBusinesses" xlink:to="lab_us-gaap_ProceedsFromDivestitureOfBusinesses" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PaymentsOfDividendsCommonStock_b9d2596d-be0b-4b43-9f8e-4fe3cd47046c_negatedNetLabel_en-US" xlink:label="lab_us-gaap_PaymentsOfDividendsCommonStock" xlink:role="http://www.xbrl.org/2009/role/negatedNetLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Distribution to preferred unitholders</link:label> <link:label id="lab_us-gaap_PaymentsOfDividendsCommonStock_label_en-US" xlink:label="lab_us-gaap_PaymentsOfDividendsCommonStock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payments of Ordinary Dividends, Common Stock</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsOfDividendsCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsOfDividendsCommonStock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsOfDividendsCommonStock" xlink:to="lab_us-gaap_PaymentsOfDividendsCommonStock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativeInstrumentsGainLossLineItems_79f0641c-5dae-4443-9f2f-b3494a7517b8_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeInstrumentsGainLossLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Instruments, Gain (Loss) [Line Items]</link:label> <link:label id="lab_us-gaap_DerivativeInstrumentsGainLossLineItems_label_en-US" xlink:label="lab_us-gaap_DerivativeInstrumentsGainLossLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Instruments, Gain (Loss) [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentsGainLossLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentsGainLossLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeInstrumentsGainLossLineItems" xlink:to="lab_us-gaap_DerivativeInstrumentsGainLossLineItems" xlink:type="arc" order="1"/> <link:label id="lab_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent_63e5c704-beb1-45ae-afb8-0c6e85457ddd_terseLabel_en-US" xlink:label="lab_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loans receivable, including loans held for sale of $776,060 and $602,675, respectively, net</link:label> <link:label id="lab_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent_c99fb356-504b-4c86-99ee-db8ebf6a6b62_verboseLabel_en-US" xlink:label="lab_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loans receivable, including loans held for sale, current</link:label> <link:label id="lab_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent_label_en-US" xlink:label="lab_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Notes, Loans and Financing Receivable, Including Loans Held For Sale, Net, Current</link:label> <link:label id="lab_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent_documentation_en-US" xlink:label="lab_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Notes, Loans and Financing Receivable, Including Loans Held For Sale, Net, Current</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent" xlink:href="splp-20230930.xsd#splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent" xlink:to="lab_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_SupplementalCashFlowElementsAbstract_77fa1752-9de6-474b-951f-db795c77d25b_terseLabel_en-US" xlink:label="lab_us-gaap_SupplementalCashFlowElementsAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Supplemental Cash Flow Elements [Abstract]</link:label> <link:label id="lab_us-gaap_SupplementalCashFlowElementsAbstract_label_en-US" xlink:label="lab_us-gaap_SupplementalCashFlowElementsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Supplemental Cash Flow Elements [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SupplementalCashFlowElementsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SupplementalCashFlowElementsAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SupplementalCashFlowElementsAbstract" xlink:to="lab_us-gaap_SupplementalCashFlowElementsAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccountingStandardsUpdateExtensibleList_9ac1f11a-5cac-44c7-b421-2b7edcdf4183_terseLabel_en-US" xlink:label="lab_us-gaap_AccountingStandardsUpdateExtensibleList" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accounting Standards Update [Extensible Enumeration]</link:label> <link:label id="lab_us-gaap_AccountingStandardsUpdateExtensibleList_label_en-US" xlink:label="lab_us-gaap_AccountingStandardsUpdateExtensibleList" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accounting Standards Update [Extensible Enumeration]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountingStandardsUpdateExtensibleList" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingStandardsUpdateExtensibleList"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountingStandardsUpdateExtensibleList" xlink:to="lab_us-gaap_AccountingStandardsUpdateExtensibleList" xlink:type="arc" order="1"/> <link:label id="lab_splp_CommonUnitWeightedAveragePricePerShare_f44d2a3f-39c3-49b3-8e7e-bfc7708f35c1_terseLabel_en-US" xlink:label="lab_splp_CommonUnitWeightedAveragePricePerShare" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Weighted average price per share, common units (in dollars per share)</link:label> <link:label id="lab_splp_CommonUnitWeightedAveragePricePerShare_label_en-US" xlink:label="lab_splp_CommonUnitWeightedAveragePricePerShare" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Unit, Weighted Average Price Per Share</link:label> <link:label id="lab_splp_CommonUnitWeightedAveragePricePerShare_documentation_en-US" xlink:label="lab_splp_CommonUnitWeightedAveragePricePerShare" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Unit, Weighted Average Price Per Share</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonUnitWeightedAveragePricePerShare" xlink:href="splp-20230930.xsd#splp_CommonUnitWeightedAveragePricePerShare"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CommonUnitWeightedAveragePricePerShare" xlink:to="lab_splp_CommonUnitWeightedAveragePricePerShare" xlink:type="arc" order="1"/> <link:label id="lab_splp_LongTermInvestmentsMember_94a052ac-1bf1-46b9-a154-d317b2d3856d_terseLabel_en-US" xlink:label="lab_splp_LongTermInvestmentsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long Term Investments</link:label> <link:label id="lab_splp_LongTermInvestmentsMember_label_en-US" xlink:label="lab_splp_LongTermInvestmentsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long Term Investments [Member]</link:label> <link:label id="lab_splp_LongTermInvestmentsMember_documentation_en-US" xlink:label="lab_splp_LongTermInvestmentsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long Term Investments</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_LongTermInvestmentsMember" xlink:href="splp-20230930.xsd#splp_LongTermInvestmentsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_LongTermInvestmentsMember" xlink:to="lab_splp_LongTermInvestmentsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfNetBenefitCostsTableTextBlock_378c7ebd-3d0d-48ac-baf5-e7efbef4572c_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfNetBenefitCostsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Net Benefit Costs</link:label> <link:label id="lab_us-gaap_ScheduleOfNetBenefitCostsTableTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfNetBenefitCostsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Net Benefit Costs [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfNetBenefitCostsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfNetBenefitCostsTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfNetBenefitCostsTableTextBlock" xlink:to="lab_us-gaap_ScheduleOfNetBenefitCostsTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract_12e8ea39-7d28-46b1-8bdd-69d2f1a7a953_terseLabel_en-US" xlink:label="lab_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Contract with Customer, Liability, Current Roll Forward [Abstract]</link:label> <link:label id="lab_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract_label_en-US" xlink:label="lab_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Contract with Customer, Liability, Current Roll Forward [Abstract]</link:label> <link:label id="lab_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract_documentation_en-US" xlink:label="lab_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Contract with Customer, Liability, Current Roll Forward</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract" xlink:href="splp-20230930.xsd#splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract" xlink:to="lab_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration_8cde17a4-35ad-4e8d-9462-662f10b81973_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Asset, Statement of Financial Position [Extensible Enumeration]</link:label> <link:label id="lab_us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration_label_en-US" xlink:label="lab_us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Asset, Statement of Financial Position [Extensible Enumeration]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration" xlink:to="lab_us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration" xlink:type="arc" order="1"/> <link:label id="lab_dei_TradingSymbol_f5deb527-db7d-4bb6-bfe7-95f9b185f85c_terseLabel_en-US" xlink:label="lab_dei_TradingSymbol" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Trading Symbol</link:label> <link:label id="lab_dei_TradingSymbol_label_en-US" xlink:label="lab_dei_TradingSymbol" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Trading Symbol</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_TradingSymbol" xlink:to="lab_dei_TradingSymbol" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CashAcquiredFromAcquisition_b9483f98-f604-44be-a120-2ead004de538_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_CashAcquiredFromAcquisition" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Less cash acquired</link:label> <link:label id="lab_us-gaap_CashAcquiredFromAcquisition_label_en-US" xlink:label="lab_us-gaap_CashAcquiredFromAcquisition" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cash Acquired from Acquisition</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAcquiredFromAcquisition" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAcquiredFromAcquisition"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CashAcquiredFromAcquisition" xlink:to="lab_us-gaap_CashAcquiredFromAcquisition" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueDisclosuresAbstract_302c5b95-4f34-4e1b-bbb4-83a5b9d137ec_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueDisclosuresAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value Disclosures [Abstract]</link:label> <link:label id="lab_us-gaap_FairValueDisclosuresAbstract_label_en-US" xlink:label="lab_us-gaap_FairValueDisclosuresAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value Disclosures [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueDisclosuresAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueDisclosuresAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueDisclosuresAbstract" xlink:to="lab_us-gaap_FairValueDisclosuresAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_d727bbe9-fd96-4f2a-9f8a-533f53bd3927_terseLabel_en-US" xlink:label="lab_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Indefinite-Lived Intangible Assets, Major Class Name [Domain]</link:label> <link:label id="lab_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_label_en-US" xlink:label="lab_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Indefinite-Lived Intangible Assets, Major Class Name [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="lab_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_3784ce89-8025-4c11-a2fc-17d4202ca451_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other current liabilities</link:label> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NotesAndLoansReceivableGrossNoncurrent_c5b3e5f0-d2e9-4b43-866e-abd7de4e753d_terseLabel_en-US" xlink:label="lab_us-gaap_NotesAndLoansReceivableGrossNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing receivable, gross, non-current</link:label> <link:label id="lab_us-gaap_NotesAndLoansReceivableGrossNoncurrent_label_en-US" xlink:label="lab_us-gaap_NotesAndLoansReceivableGrossNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, before Allowance for Credit Loss, Noncurrent</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableGrossNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableGrossNoncurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NotesAndLoansReceivableGrossNoncurrent" xlink:to="lab_us-gaap_NotesAndLoansReceivableGrossNoncurrent" xlink:type="arc" order="1"/> <link:label id="lab_splp_AsReportedAbstract_a11bb82c-4e42-4282-95a8-f1f78e3ed1f5_terseLabel_en-US" xlink:label="lab_splp_AsReportedAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">As Reported [Abstract]</link:label> <link:label id="lab_splp_AsReportedAbstract_label_en-US" xlink:label="lab_splp_AsReportedAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">As Reported [Abstract]</link:label> <link:label id="lab_splp_AsReportedAbstract_documentation_en-US" xlink:label="lab_splp_AsReportedAbstract" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">As Reported</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_AsReportedAbstract" xlink:href="splp-20230930.xsd#splp_AsReportedAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_AsReportedAbstract" xlink:to="lab_splp_AsReportedAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfEquityMethodInvestmentsTable_4cb50771-7a8c-4d4c-a658-c5a47a571a1e_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Equity Method Investments [Table]</link:label> <link:label id="lab_us-gaap_ScheduleOfEquityMethodInvestmentsTable_label_en-US" xlink:label="lab_us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Equity Method Investments [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:to="lab_us-gaap_ScheduleOfEquityMethodInvestmentsTable" xlink:type="arc" order="1"/> <link:label id="lab_splp_CommodityByTypeAxis_ca2e3cdc-9114-4587-867d-6e876cd6c6e2_terseLabel_en-US" xlink:label="lab_splp_CommodityByTypeAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commodity By Type [Axis]</link:label> <link:label id="lab_splp_CommodityByTypeAxis_label_en-US" xlink:label="lab_splp_CommodityByTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commodity By Type [Axis]</link:label> <link:label id="lab_splp_CommodityByTypeAxis_documentation_en-US" xlink:label="lab_splp_CommodityByTypeAxis" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commodity By Type [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CommodityByTypeAxis" xlink:href="splp-20230930.xsd#splp_CommodityByTypeAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CommodityByTypeAxis" xlink:to="lab_splp_CommodityByTypeAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_1c878540-de35-4d3a-8c15-3e9dd9729a7a_verboseLabel_en-US" xlink:label="lab_us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Investments</link:label> <link:label id="lab_us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_label_en-US" xlink:label="lab_us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock" xlink:to="lab_us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherIntangibleAssetsMember_f8224698-7803-4246-ba09-19554b56777c_terseLabel_en-US" xlink:label="lab_us-gaap_OtherIntangibleAssetsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other</link:label> <link:label id="lab_us-gaap_OtherIntangibleAssetsMember_label_en-US" xlink:label="lab_us-gaap_OtherIntangibleAssetsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Intangible Assets [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherIntangibleAssetsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherIntangibleAssetsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherIntangibleAssetsMember" xlink:to="lab_us-gaap_OtherIntangibleAssetsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_e831adee-edb0-4262-8ff2-32030fa37ce2_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Earnings Per Share, Basic and Diluted</link:label> <link:label id="lab_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="lab_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration_f12b7145-2400-47ec-ab95-6d3240dddfab_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Liability, Statement of Financial Position [Extensible Enumeration]</link:label> <link:label id="lab_us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration_label_en-US" xlink:label="lab_us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Liability, Statement of Financial Position [Extensible Enumeration]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration" xlink:to="lab_us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativeRemainingMaturity1_59ac3034-2440-43a7-930d-c3c64f838fa3_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeRemainingMaturity1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative, remaining maturity</link:label> <link:label id="lab_us-gaap_DerivativeRemainingMaturity1_label_en-US" xlink:label="lab_us-gaap_DerivativeRemainingMaturity1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative, Remaining Maturity</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeRemainingMaturity1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeRemainingMaturity1"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeRemainingMaturity1" xlink:to="lab_us-gaap_DerivativeRemainingMaturity1" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock_1a770215-3bf3-4c5d-9c8a-299c2e7378bd_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation</link:label> <link:label id="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock_label_en-US" xlink:label="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock" xlink:to="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueInputsLevel1Member_3e9a667a-44c4-4fe3-a1bc-15302d0d99b1_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueInputsLevel1Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Level 1</link:label> <link:label id="lab_us-gaap_FairValueInputsLevel1Member_label_en-US" xlink:label="lab_us-gaap_FairValueInputsLevel1Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Inputs, Level 1 [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel1Member" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel1Member"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueInputsLevel1Member" xlink:to="lab_us-gaap_FairValueInputsLevel1Member" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_StatementEquityComponentsAxis_937cce9a-3b27-4b74-b546-5eb50b1bb7e3_terseLabel_en-US" xlink:label="lab_us-gaap_StatementEquityComponentsAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity Components [Axis]</link:label> <link:label id="lab_us-gaap_StatementEquityComponentsAxis_label_en-US" xlink:label="lab_us-gaap_StatementEquityComponentsAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity Components [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementEquityComponentsAxis" xlink:to="lab_us-gaap_StatementEquityComponentsAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_b5d65f2e-d499-48c9-9f51-9e984f700753_terseLabel_en-US" xlink:label="lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Instruments [Domain]</link:label> <link:label id="lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_label_en-US" xlink:label="lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Instruments [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:to="lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:type="arc" order="1"/> <link:label id="lab_splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt_63629057-5f24-4f33-8618-f0c8eb0aa876_terseLabel_en-US" xlink:label="lab_splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Principal repayment on Steel Connect Convertible Note</link:label> <link:label id="lab_splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt_label_en-US" xlink:label="lab_splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Proceeds Received from Subsidiary on Repayment of Convertible Debt</link:label> <link:label id="lab_splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt_documentation_en-US" xlink:label="lab_splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Proceeds Received from Subsidiary on Repayment of Convertible Debt</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt" xlink:href="splp-20230930.xsd#splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt" xlink:to="lab_splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_7c6b0da4-0fd6-4e7c-9efa-a5d840c320f2_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">2024</link:label> <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_label_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-Term Debt, Maturity, Year Two</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xlink:to="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount_3b3792ab-07d7-4c19-a22e-78e0d7163e94_terseLabel_en-US" xlink:label="lab_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Maturities between years five and ten</link:label> <link:label id="lab_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount_label_en-US" xlink:label="lab_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss, Maturity, Allocated and Single Maturity Date, after Year 5 through 10</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount" xlink:to="lab_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount" xlink:type="arc" order="1"/> <link:label id="lab_splp_AdjacentParcelMember_50f0f87d-f0c8-43d0-90e5-f248926cc769_terseLabel_en-US" xlink:label="lab_splp_AdjacentParcelMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Adjacent Parcel</link:label> <link:label id="lab_splp_AdjacentParcelMember_label_en-US" xlink:label="lab_splp_AdjacentParcelMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Adjacent Parcel [Member]</link:label> <link:label id="lab_splp_AdjacentParcelMember_documentation_en-US" xlink:label="lab_splp_AdjacentParcelMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Adjacent Parcel [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_AdjacentParcelMember" xlink:href="splp-20230930.xsd#splp_AdjacentParcelMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_AdjacentParcelMember" xlink:to="lab_splp_AdjacentParcelMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_dde3d918-6b76-428e-84c9-0fe5cb1c0b06_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Prepaid expenses and other current assets</link:label> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntitySmallBusiness_d14276e1-6304-4d32-ba66-258ef0fce5be_terseLabel_en-US" xlink:label="lab_dei_EntitySmallBusiness" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Small Business</link:label> <link:label id="lab_dei_EntitySmallBusiness_label_en-US" xlink:label="lab_dei_EntitySmallBusiness" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Small Business</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntitySmallBusiness"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntitySmallBusiness" xlink:to="lab_dei_EntitySmallBusiness" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_ff9a191a-262f-4c70-b6c4-08ac6e37ab10_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">2027</link:label> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finite-Lived Intangible Asset, Expected Amortization, Year Four</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:type="arc" order="1"/> <link:label id="lab_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage_6c048361-c35b-4efe-8eea-d9200486d04d_terseLabel_en-US" xlink:label="lab_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Outstanding equity interests held, percentage</link:label> <link:label id="lab_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage_label_en-US" xlink:label="lab_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Exchange Agreement, Outstanding Equity Interests Held, Percentage</link:label> <link:label id="lab_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage_documentation_en-US" xlink:label="lab_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Exchange Agreement, Outstanding Equity Interests Held, Percentage</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage" xlink:href="splp-20230930.xsd#splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage" xlink:to="lab_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage" xlink:type="arc" order="1"/> <link:label id="lab_dei_LocalPhoneNumber_a4a206c2-8dc1-4bd3-8897-c92e76765f7f_terseLabel_en-US" xlink:label="lab_dei_LocalPhoneNumber" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Local Phone Number</link:label> <link:label id="lab_dei_LocalPhoneNumber_label_en-US" xlink:label="lab_dei_LocalPhoneNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Local Phone Number</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_LocalPhoneNumber" xlink:to="lab_dei_LocalPhoneNumber" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock_d34c1944-3827-4769-bbdf-43b5c3ce95f6_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations</link:label> <link:label id="lab_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock" xlink:to="lab_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueByMeasurementFrequencyAxis_7eb7dc1c-b0c3-44bf-8f23-4e7a995cbccf_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueByMeasurementFrequencyAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Frequency [Axis]</link:label> <link:label id="lab_us-gaap_FairValueByMeasurementFrequencyAxis_label_en-US" xlink:label="lab_us-gaap_FairValueByMeasurementFrequencyAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Frequency [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByMeasurementFrequencyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByMeasurementFrequencyAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis" xlink:to="lab_us-gaap_FairValueByMeasurementFrequencyAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RetirementPlanTypeDomain_71188b48-52a6-4930-8a80-5f8674c3965d_terseLabel_en-US" xlink:label="lab_us-gaap_RetirementPlanTypeDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Retirement Plan Type [Domain]</link:label> <link:label id="lab_us-gaap_RetirementPlanTypeDomain_label_en-US" xlink:label="lab_us-gaap_RetirementPlanTypeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Retirement Plan Type [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetirementPlanTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetirementPlanTypeDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RetirementPlanTypeDomain" xlink:to="lab_us-gaap_RetirementPlanTypeDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RestrictedStockUnitsRSUMember_24f7a5e0-379c-4b25-a429-fad891f09d1b_terseLabel_en-US" xlink:label="lab_us-gaap_RestrictedStockUnitsRSUMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Restricted Stock Units (RSUs)</link:label> <link:label id="lab_us-gaap_RestrictedStockUnitsRSUMember_label_en-US" xlink:label="lab_us-gaap_RestrictedStockUnitsRSUMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Restricted Stock Units (RSUs) [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RestrictedStockUnitsRSUMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedStockUnitsRSUMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RestrictedStockUnitsRSUMember" xlink:to="lab_us-gaap_RestrictedStockUnitsRSUMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets_dab05399-eb78-43b8-b159-21b14e8ad4cc_terseLabel_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Prepaid expenses and other current assets</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets_label_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Assets, Prepaid Expense and Other Assets</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets_documentation_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Assets, Prepaid Expense and Other Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:to="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccruedLiabilitiesMember_58221526-eedc-4bca-ad1d-ebfb69732299_terseLabel_en-US" xlink:label="lab_us-gaap_AccruedLiabilitiesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accrued liabilities</link:label> <link:label id="lab_us-gaap_AccruedLiabilitiesMember_label_en-US" xlink:label="lab_us-gaap_AccruedLiabilitiesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accrued Liabilities [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccruedLiabilitiesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccruedLiabilitiesMember" xlink:to="lab_us-gaap_AccruedLiabilitiesMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TrademarksMember_38e8876c-85db-4f1e-b0ee-de1e0bef1bad_terseLabel_en-US" xlink:label="lab_us-gaap_TrademarksMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Trademarks, trade names and brand names</link:label> <link:label id="lab_us-gaap_TrademarksMember_label_en-US" xlink:label="lab_us-gaap_TrademarksMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Trademarks [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TrademarksMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TrademarksMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TrademarksMember" xlink:to="lab_us-gaap_TrademarksMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale_ea8a3b11-bf9e-40b7-8e58-65055c728085_terseLabel_en-US" xlink:label="lab_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing receivable, ratio to total, including loans held for sale (as a percent)</link:label> <link:label id="lab_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale_label_en-US" xlink:label="lab_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Notes and Loans Receivable Gross, Ratio to Total Including Loans Held for Sale</link:label> <link:label id="lab_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale_documentation_en-US" xlink:label="lab_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Notes and Loans Receivable Gross, Ratio to Total Including Loans Held for Sale</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale" xlink:href="splp-20230930.xsd#splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale" xlink:to="lab_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CompensationAndRetirementDisclosureAbstract_68475751-2e0c-470d-ad50-2377780df51f_terseLabel_en-US" xlink:label="lab_us-gaap_CompensationAndRetirementDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Retirement Benefits [Abstract]</link:label> <link:label id="lab_us-gaap_CompensationAndRetirementDisclosureAbstract_label_en-US" xlink:label="lab_us-gaap_CompensationAndRetirementDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Retirement Benefits [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CompensationAndRetirementDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CompensationAndRetirementDisclosureAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CompensationAndRetirementDisclosureAbstract" xlink:to="lab_us-gaap_CompensationAndRetirementDisclosureAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PortionAtFairValueFairValueDisclosureMember_f3ce93f3-27b1-4e0a-9ed9-798e36471785_terseLabel_en-US" xlink:label="lab_us-gaap_PortionAtFairValueFairValueDisclosureMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Portion at Fair Value Measurement</link:label> <link:label id="lab_us-gaap_PortionAtFairValueFairValueDisclosureMember_label_en-US" xlink:label="lab_us-gaap_PortionAtFairValueFairValueDisclosureMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Portion at Fair Value Measurement [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PortionAtFairValueFairValueDisclosureMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember" xlink:to="lab_us-gaap_PortionAtFairValueFairValueDisclosureMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_PaymentsToAcquireTreasuryUnits_e117f1da-7549-45f8-aeb1-cb9ed45b5490_negatedTerseLabel_en-US" xlink:label="lab_splp_PaymentsToAcquireTreasuryUnits" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Purchases of the Company's common units</link:label> <link:label id="lab_splp_PaymentsToAcquireTreasuryUnits_label_en-US" xlink:label="lab_splp_PaymentsToAcquireTreasuryUnits" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payments To Acquire Treasury Units</link:label> <link:label id="lab_splp_PaymentsToAcquireTreasuryUnits_documentation_en-US" xlink:label="lab_splp_PaymentsToAcquireTreasuryUnits" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payments To Acquire Treasury Units</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_PaymentsToAcquireTreasuryUnits" xlink:href="splp-20230930.xsd#splp_PaymentsToAcquireTreasuryUnits"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_PaymentsToAcquireTreasuryUnits" xlink:to="lab_splp_PaymentsToAcquireTreasuryUnits" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TransactionTypeAxis_04382b3a-cffc-40d0-9a0a-1f5eecad1208_terseLabel_en-US" xlink:label="lab_us-gaap_TransactionTypeAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Transaction Type [Axis]</link:label> <link:label id="lab_us-gaap_TransactionTypeAxis_label_en-US" xlink:label="lab_us-gaap_TransactionTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Transaction Type [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TransactionTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransactionTypeAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TransactionTypeAxis" xlink:to="lab_us-gaap_TransactionTypeAxis" xlink:type="arc" order="1"/> <link:label id="lab_splp_InvestmentsInAssociatedCompaniesAbstract_b3d016d4-2960-48b7-9a16-c1a4af067995_terseLabel_en-US" xlink:label="lab_splp_InvestmentsInAssociatedCompaniesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Investments in Associated Companies:</link:label> <link:label id="lab_splp_InvestmentsInAssociatedCompaniesAbstract_label_en-US" xlink:label="lab_splp_InvestmentsInAssociatedCompaniesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Investments in Associated Companies [Abstract]</link:label> <link:label id="lab_splp_InvestmentsInAssociatedCompaniesAbstract_documentation_en-US" xlink:label="lab_splp_InvestmentsInAssociatedCompaniesAbstract" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Investments in Associated Companies [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_InvestmentsInAssociatedCompaniesAbstract" xlink:href="splp-20230930.xsd#splp_InvestmentsInAssociatedCompaniesAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_InvestmentsInAssociatedCompaniesAbstract" xlink:to="lab_splp_InvestmentsInAssociatedCompaniesAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation_bcb82110-26a2-4e93-b68c-93e240647373_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tax withholding related to vesting of restricted units</link:label> <link:label id="lab_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation_label_en-US" xlink:label="lab_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Share-Based Payment Arrangement, Decrease for Tax Withholding Obligation</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:to="lab_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:type="arc" order="1"/> <link:label id="lab_splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets_0029f23f-d3e0-4370-a2e0-21a427ad953c_terseLabel_en-US" xlink:label="lab_splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">To Be Well Capitalized Under Prompt Corrective Provisions (Ratio)</link:label> <link:label id="lab_splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets_label_en-US" xlink:label="lab_splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Equity Tier One Capital Required to be Well-Capitalized to Risk Weighted Assets</link:label> <link:label id="lab_splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets_documentation_en-US" xlink:label="lab_splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Equity Tier One Capital Required to be Well-Capitalized to Risk Weighted Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets" xlink:href="splp-20230930.xsd#splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets" xlink:to="lab_splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets" xlink:type="arc" order="1"/> <link:label id="lab_splp_LiabilitiesAssociatedWithPPPLoanMember_947de273-8999-465c-aad6-b05eb225f92f_terseLabel_en-US" xlink:label="lab_splp_LiabilitiesAssociatedWithPPPLoanMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Liabilities Associated with PPP Loan</link:label> <link:label id="lab_splp_LiabilitiesAssociatedWithPPPLoanMember_label_en-US" xlink:label="lab_splp_LiabilitiesAssociatedWithPPPLoanMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Liabilities Associated with PPP Loan [Member]</link:label> <link:label id="lab_splp_LiabilitiesAssociatedWithPPPLoanMember_documentation_en-US" xlink:label="lab_splp_LiabilitiesAssociatedWithPPPLoanMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Liabilities Associated with PPP Loan</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_LiabilitiesAssociatedWithPPPLoanMember" xlink:href="splp-20230930.xsd#splp_LiabilitiesAssociatedWithPPPLoanMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_LiabilitiesAssociatedWithPPPLoanMember" xlink:to="lab_splp_LiabilitiesAssociatedWithPPPLoanMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_FormerOwnerOperatorMember_4ed3a6ac-4514-49c4-9ff8-051dd65670da_terseLabel_en-US" xlink:label="lab_splp_FormerOwnerOperatorMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Former Owner / Operator</link:label> <link:label id="lab_splp_FormerOwnerOperatorMember_label_en-US" xlink:label="lab_splp_FormerOwnerOperatorMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Former Owner / Operator [Member]</link:label> <link:label id="lab_splp_FormerOwnerOperatorMember_documentation_en-US" xlink:label="lab_splp_FormerOwnerOperatorMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Former Owner / Operator [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_FormerOwnerOperatorMember" xlink:href="splp-20230930.xsd#splp_FormerOwnerOperatorMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_FormerOwnerOperatorMember" xlink:to="lab_splp_FormerOwnerOperatorMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_885819db-caec-4ce7-a562-4e64c330b010_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Business Acquisitions, by Acquisition</link:label> <link:label id="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Business Acquisitions, by Acquisition [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:to="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_Revenues_7c777af0-fe51-4695-958a-7fa449f48352_terseLabel_en-US" xlink:label="lab_us-gaap_Revenues" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Revenue:</link:label> <link:label id="lab_us-gaap_Revenues_label_en-US" xlink:label="lab_us-gaap_Revenues" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Revenues</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_Revenues" xlink:to="lab_us-gaap_Revenues" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AwardTypeAxis_e21a3292-3c9e-4223-8938-bb336c32759f_terseLabel_en-US" xlink:label="lab_us-gaap_AwardTypeAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Award Type [Axis]</link:label> <link:label id="lab_us-gaap_AwardTypeAxis_label_en-US" xlink:label="lab_us-gaap_AwardTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Award Type [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AwardTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AwardTypeAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AwardTypeAxis" xlink:to="lab_us-gaap_AwardTypeAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_SpecialMentionMember_e3484fd9-8c5c-437f-82be-6824068a2052_terseLabel_en-US" xlink:label="lab_us-gaap_SpecialMentionMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Special Mention</link:label> <link:label id="lab_us-gaap_SpecialMentionMember_label_en-US" xlink:label="lab_us-gaap_SpecialMentionMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Special Mention [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SpecialMentionMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SpecialMentionMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SpecialMentionMember" xlink:to="lab_us-gaap_SpecialMentionMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_d0d77135-8cd9-4ea1-8277-71ddf13f8039_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">RSUs granted (in shares)</link:label> <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:type="arc" order="1"/> <link:label id="lab_splp_TierOneCommonCapitalToBeWellCapitalized_17f1e586-7591-428e-9a7f-4848949defa2_terseLabel_en-US" xlink:label="lab_splp_TierOneCommonCapitalToBeWellCapitalized" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">To Be Well Capitalized Under Prompt Corrective Provisions</link:label> <link:label id="lab_splp_TierOneCommonCapitalToBeWellCapitalized_label_en-US" xlink:label="lab_splp_TierOneCommonCapitalToBeWellCapitalized" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tier One Common Capital To Be Well Capitalized</link:label> <link:label id="lab_splp_TierOneCommonCapitalToBeWellCapitalized_documentation_en-US" xlink:label="lab_splp_TierOneCommonCapitalToBeWellCapitalized" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tier One Common Capital To Be Well Capitalized</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneCommonCapitalToBeWellCapitalized" xlink:href="splp-20230930.xsd#splp_TierOneCommonCapitalToBeWellCapitalized"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_TierOneCommonCapitalToBeWellCapitalized" xlink:to="lab_splp_TierOneCommonCapitalToBeWellCapitalized" xlink:type="arc" order="1"/> <link:label id="lab_dei_DocumentQuarterlyReport_81c60066-45ca-479c-a5a7-d2b87e8d2f8f_terseLabel_en-US" xlink:label="lab_dei_DocumentQuarterlyReport" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Document Quarterly Report</link:label> <link:label id="lab_dei_DocumentQuarterlyReport_label_en-US" xlink:label="lab_dei_DocumentQuarterlyReport" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Document Quarterly Report</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentQuarterlyReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentQuarterlyReport"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentQuarterlyReport" xlink:to="lab_dei_DocumentQuarterlyReport" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_fa6b1e4a-60f1-40ec-928d-f3d9469b1544_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Measurements, Fair Value Hierarchy [Domain]</link:label> <link:label id="lab_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_label_en-US" xlink:label="lab_us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value Hierarchy and NAV [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="lab_us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_HedgingDesignationAxis_f3707b38-323c-46f6-8ad3-912c325bb724_terseLabel_en-US" xlink:label="lab_us-gaap_HedgingDesignationAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Hedging Designation [Axis]</link:label> <link:label id="lab_us-gaap_HedgingDesignationAxis_label_en-US" xlink:label="lab_us-gaap_HedgingDesignationAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Hedging Designation [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_HedgingDesignationAxis" xlink:to="lab_us-gaap_HedgingDesignationAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_GoodwillLineItems_d01734db-eb01-4b97-bb04-613e7d413dec_terseLabel_en-US" xlink:label="lab_us-gaap_GoodwillLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Goodwill [Line Items]</link:label> <link:label id="lab_us-gaap_GoodwillLineItems_label_en-US" xlink:label="lab_us-gaap_GoodwillLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Goodwill [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GoodwillLineItems" xlink:to="lab_us-gaap_GoodwillLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RelatedPartyTransactionsDisclosureTextBlock_6e7ad7b3-aaa2-44f7-878b-1de754b7f9bc_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party Transactions</link:label> <link:label id="lab_us-gaap_RelatedPartyTransactionsDisclosureTextBlock_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party Transactions Disclosure [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:to="lab_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DefinedBenefitPlanContributionsByEmployer_136e006c-7b60-443f-98ab-2d4fd9042885_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanContributionsByEmployer" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Current employer contributions</link:label> <link:label id="lab_us-gaap_DefinedBenefitPlanContributionsByEmployer_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanContributionsByEmployer" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Defined Benefit Plan, Plan Assets, Contributions by Employer</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanContributionsByEmployer" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanContributionsByEmployer"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanContributionsByEmployer" xlink:to="lab_us-gaap_DefinedBenefitPlanContributionsByEmployer" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets_9e5fdf77-afe0-4f5a-9710-52f2427075a6_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Expected return on plan assets</link:label> <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Defined Benefit Plan, Expected Return (Loss) on Plan Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets" xlink:to="lab_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativesFairValueLineItems_6d973054-028f-49fc-920d-4339ca05a9d2_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativesFairValueLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivatives, Fair Value [Line Items]</link:label> <link:label id="lab_us-gaap_DerivativesFairValueLineItems_label_en-US" xlink:label="lab_us-gaap_DerivativesFairValueLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivatives, Fair Value [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativesFairValueLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativesFairValueLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativesFairValueLineItems" xlink:to="lab_us-gaap_DerivativesFairValueLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1_431ca74b-bcac-446e-8884-ca62ed6af991_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Allowance for loan losses, individually evaluated for impairment</link:label> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1_label_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Allowance for Credit Losses, Individually Evaluated for Impairment</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1" xlink:to="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LIFOInventoryAmount_217115ce-fee5-476d-b844-17ede8138647_terseLabel_en-US" xlink:label="lab_us-gaap_LIFOInventoryAmount" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Precious metals stated at LIFO cost</link:label> <link:label id="lab_us-gaap_LIFOInventoryAmount_label_en-US" xlink:label="lab_us-gaap_LIFOInventoryAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">LIFO Inventory Amount</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LIFOInventoryAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LIFOInventoryAmount"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LIFOInventoryAmount" xlink:to="lab_us-gaap_LIFOInventoryAmount" xlink:type="arc" order="1"/> <link:label id="lab_splp_InsuranceCarrierAxis_42a34665-0921-45fe-998d-4619811d6ef2_terseLabel_en-US" xlink:label="lab_splp_InsuranceCarrierAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Insurance Carrier [Axis]</link:label> <link:label id="lab_splp_InsuranceCarrierAxis_label_en-US" xlink:label="lab_splp_InsuranceCarrierAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Insurance Carrier [Axis]</link:label> <link:label id="lab_splp_InsuranceCarrierAxis_documentation_en-US" xlink:label="lab_splp_InsuranceCarrierAxis" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Insurance Carrier</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_InsuranceCarrierAxis" xlink:href="splp-20230930.xsd#splp_InsuranceCarrierAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_InsuranceCarrierAxis" xlink:to="lab_splp_InsuranceCarrierAxis" xlink:type="arc" order="1"/> <link:label id="lab_splp_StockPurchaseAgreementSharesPurchasedPricePerShare_b9570eab-8f6e-474b-9c41-5b8da0576aef_terseLabel_en-US" xlink:label="lab_splp_StockPurchaseAgreementSharesPurchasedPricePerShare" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Shares purchased (in dollars per share)</link:label> <link:label id="lab_splp_StockPurchaseAgreementSharesPurchasedPricePerShare_label_en-US" xlink:label="lab_splp_StockPurchaseAgreementSharesPurchasedPricePerShare" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Stock Purchase Agreement, Shares Purchased, Price Per Share</link:label> <link:label id="lab_splp_StockPurchaseAgreementSharesPurchasedPricePerShare_documentation_en-US" xlink:label="lab_splp_StockPurchaseAgreementSharesPurchasedPricePerShare" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Stock Purchase Agreement, Shares Purchased, Price Per Share</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_StockPurchaseAgreementSharesPurchasedPricePerShare" xlink:href="splp-20230930.xsd#splp_StockPurchaseAgreementSharesPurchasedPricePerShare"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_StockPurchaseAgreementSharesPurchasedPricePerShare" xlink:to="lab_splp_StockPurchaseAgreementSharesPurchasedPricePerShare" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsNet_caf9260f-769b-455c-9320-3b0bc4a75be3_totalLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsNet" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net</link:label> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsNet_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finite-Lived Intangible Assets, Net</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsNet" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_d164698a-882e-4557-abda-f1f3e9da1ce3_verboseLabel_en-US" xlink:label="lab_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Adoption of New Accounting Standards and Accounting Standards Not Yet Effective</link:label> <link:label id="lab_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_label_en-US" xlink:label="lab_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">New Accounting Pronouncements, Policy [Policy Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="lab_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LossContingencyNumberOfDefendants_2ff8c9c7-86b0-44c2-b502-86f434f60a0f_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingencyNumberOfDefendants" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss contingency, number of defendants</link:label> <link:label id="lab_us-gaap_LossContingencyNumberOfDefendants_label_en-US" xlink:label="lab_us-gaap_LossContingencyNumberOfDefendants" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingency, Number of Defendants</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingencyNumberOfDefendants" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyNumberOfDefendants"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LossContingencyNumberOfDefendants" xlink:to="lab_us-gaap_LossContingencyNumberOfDefendants" xlink:type="arc" order="1"/> <link:label id="lab_srt_RepurchaseAgreementCounterpartyNameDomain_516c8439-a9e7-40cf-bddc-85a7384439d2_terseLabel_en-US" xlink:label="lab_srt_RepurchaseAgreementCounterpartyNameDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Counterparty Name [Domain]</link:label> <link:label id="lab_srt_RepurchaseAgreementCounterpartyNameDomain_label_en-US" xlink:label="lab_srt_RepurchaseAgreementCounterpartyNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Counterparty Name [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_RepurchaseAgreementCounterpartyNameDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RepurchaseAgreementCounterpartyNameDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_RepurchaseAgreementCounterpartyNameDomain" xlink:to="lab_srt_RepurchaseAgreementCounterpartyNameDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InternalCreditAssessmentAxis_bbffb4aa-bcb8-43b0-b9ee-426528d5bf9d_terseLabel_en-US" xlink:label="lab_us-gaap_InternalCreditAssessmentAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Internal Credit Assessment [Axis]</link:label> <link:label id="lab_us-gaap_InternalCreditAssessmentAxis_label_en-US" xlink:label="lab_us-gaap_InternalCreditAssessmentAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Internal Credit Assessment [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InternalCreditAssessmentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InternalCreditAssessmentAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InternalCreditAssessmentAxis" xlink:to="lab_us-gaap_InternalCreditAssessmentAxis" xlink:type="arc" order="1"/> <link:label id="lab_splp_LossContingencyIncreaseInSettlementProposed_bd3992c9-4f03-410e-a823-4d3d6a0a7ad8_terseLabel_en-US" xlink:label="lab_splp_LossContingencyIncreaseInSettlementProposed" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Increase in settlement proposed</link:label> <link:label id="lab_splp_LossContingencyIncreaseInSettlementProposed_label_en-US" xlink:label="lab_splp_LossContingencyIncreaseInSettlementProposed" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingency, Increase in Settlement Proposed</link:label> <link:label id="lab_splp_LossContingencyIncreaseInSettlementProposed_documentation_en-US" xlink:label="lab_splp_LossContingencyIncreaseInSettlementProposed" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingency, Increase in Settlement Proposed</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_LossContingencyIncreaseInSettlementProposed" xlink:href="splp-20230930.xsd#splp_LossContingencyIncreaseInSettlementProposed"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_LossContingencyIncreaseInSettlementProposed" xlink:to="lab_splp_LossContingencyIncreaseInSettlementProposed" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_9c646792-ddfc-472b-a267-b34c5d2c26bb_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accumulated Amortization</link:label> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finite-Lived Intangible Assets, Accumulated Amortization</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:type="arc" order="1"/> <link:label id="lab_splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance_878ca209-981f-4630-9ed0-df64b12d3fe0_negatedTerseLabel_en-US" xlink:label="lab_splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Recognition of unearned revenue</link:label> <link:label id="lab_splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance_label_en-US" xlink:label="lab_splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Contract with Customer, Liability, Revenue Recognized, Including Opening Balance</link:label> <link:label id="lab_splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance_documentation_en-US" xlink:label="lab_splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Contract with Customer, Liability, Revenue Recognized, Including Opening Balance</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance" xlink:href="splp-20230930.xsd#splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance" xlink:to="lab_splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance" xlink:type="arc" order="1"/> <link:label id="lab_splp_FinancingReceivableReservePercentage_1bdc6660-79aa-46ef-b441-7d6e1574bd4a_terseLabel_en-US" xlink:label="lab_splp_FinancingReceivableReservePercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loan reserve percentage</link:label> <link:label id="lab_splp_FinancingReceivableReservePercentage_label_en-US" xlink:label="lab_splp_FinancingReceivableReservePercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Reserve, Percentage</link:label> <link:label id="lab_splp_FinancingReceivableReservePercentage_documentation_en-US" xlink:label="lab_splp_FinancingReceivableReservePercentage" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Reserve, Percentage</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableReservePercentage" xlink:href="splp-20230930.xsd#splp_FinancingReceivableReservePercentage"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_FinancingReceivableReservePercentage" xlink:to="lab_splp_FinancingReceivableReservePercentage" xlink:type="arc" order="1"/> <link:label id="lab_currency_XPT_06a70ff7-8034-4182-9231-ece8dce9ff3e_terseLabel_en-US" xlink:label="lab_currency_XPT" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Platinum, Ounces</link:label> <link:label id="lab_currency_XPT_label_en-US" xlink:label="lab_currency_XPT" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Platinum, Ounces</link:label> <link:loc xlink:type="locator" xlink:label="loc_currency_XPT" xlink:href="https://xbrl.sec.gov/currency/2023/currency-2023.xsd#currency_XPT"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_currency_XPT" xlink:to="lab_currency_XPT" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationConsiderationTransferred1_10de4560-ee18-4f77-9f49-fcf2a588a8da_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationConsiderationTransferred1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Consideration</link:label> <link:label id="lab_us-gaap_BusinessCombinationConsiderationTransferred1_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationConsiderationTransferred1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Consideration Transferred</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationConsiderationTransferred1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationConsiderationTransferred1"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationConsiderationTransferred1" xlink:to="lab_us-gaap_BusinessCombinationConsiderationTransferred1" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ContractWithCustomerLiabilityCurrent_7013b379-f433-4219-81bd-a987d5549b7d_periodStartLabel_en-US" xlink:label="lab_us-gaap_ContractWithCustomerLiabilityCurrent" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Beginning balance</link:label> <link:label id="lab_us-gaap_ContractWithCustomerLiabilityCurrent_8ce95034-017c-4714-9d1d-ebf07a8ed14a_periodEndLabel_en-US" xlink:label="lab_us-gaap_ContractWithCustomerLiabilityCurrent" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Ending balance</link:label> <link:label id="lab_us-gaap_ContractWithCustomerLiabilityCurrent_label_en-US" xlink:label="lab_us-gaap_ContractWithCustomerLiabilityCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Contract with Customer, Liability, Current</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractWithCustomerLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ContractWithCustomerLiabilityCurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ContractWithCustomerLiabilityCurrent" xlink:to="lab_us-gaap_ContractWithCustomerLiabilityCurrent" xlink:type="arc" order="1"/> <link:label id="lab_dei_SecurityExchangeName_4f9bbe2a-b3a3-4960-b87a-2b0ce380e4a1_terseLabel_en-US" xlink:label="lab_dei_SecurityExchangeName" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Security Exchange Name</link:label> <link:label id="lab_dei_SecurityExchangeName_label_en-US" xlink:label="lab_dei_SecurityExchangeName" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Security Exchange Name</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_SecurityExchangeName" xlink:to="lab_dei_SecurityExchangeName" xlink:type="arc" order="1"/> <link:label id="lab_splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember_1c388720-ef5a-4f55-bf00-4f1d376ce848_terseLabel_en-US" xlink:label="lab_splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Precious metal and commodity inventories recorded at fair value</link:label> <link:label id="lab_splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember_label_en-US" xlink:label="lab_splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Precious metal and commodity inventories recorded at fair value [Member]</link:label> <link:label id="lab_splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember_documentation_en-US" xlink:label="lab_splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Precious metal and commodity inventories recorded at fair value [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember" xlink:href="splp-20230930.xsd#splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember" xlink:to="lab_splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NotesAndLoansReceivableNetCurrent_1adecf5d-3346-4401-b754-ee2ed71e5836_totalLabel_en-US" xlink:label="lab_us-gaap_NotesAndLoansReceivableNetCurrent" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loans receivable, net, current</link:label> <link:label id="lab_us-gaap_NotesAndLoansReceivableNetCurrent_label_en-US" xlink:label="lab_us-gaap_NotesAndLoansReceivableNetCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, after Allowance for Credit Loss, Current</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetCurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NotesAndLoansReceivableNetCurrent" xlink:to="lab_us-gaap_NotesAndLoansReceivableNetCurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_SellingGeneralAndAdministrativeExpense_b4bdf8ad-916d-4883-b26f-cb5edcf6b238_terseLabel_en-US" xlink:label="lab_us-gaap_SellingGeneralAndAdministrativeExpense" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Selling, general and administrative expenses</link:label> <link:label id="lab_us-gaap_SellingGeneralAndAdministrativeExpense_label_en-US" xlink:label="lab_us-gaap_SellingGeneralAndAdministrativeExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Selling, General and Administrative Expense</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SellingGeneralAndAdministrativeExpense" xlink:to="lab_us-gaap_SellingGeneralAndAdministrativeExpense" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_cd175894-7536-4e55-b2b8-650a34b3f856_terseLabel_en-US" xlink:label="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accumulated other comprehensive loss</link:label> <link:label id="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_label_en-US" xlink:label="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss), Net of Tax</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" order="1"/> <link:label id="lab_splp_AccumulatedOtherComprehensiveIncomeLossRollForward_7d45b7df-2890-4c8e-967f-51b99e78824c_terseLabel_en-US" xlink:label="lab_splp_AccumulatedOtherComprehensiveIncomeLossRollForward" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss) [Roll Forward]</link:label> <link:label id="lab_splp_AccumulatedOtherComprehensiveIncomeLossRollForward_label_en-US" xlink:label="lab_splp_AccumulatedOtherComprehensiveIncomeLossRollForward" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss) [Roll Forward]</link:label> <link:label id="lab_splp_AccumulatedOtherComprehensiveIncomeLossRollForward_documentation_en-US" xlink:label="lab_splp_AccumulatedOtherComprehensiveIncomeLossRollForward" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss) [Roll Forward]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_AccumulatedOtherComprehensiveIncomeLossRollForward" xlink:href="splp-20230930.xsd#splp_AccumulatedOtherComprehensiveIncomeLossRollForward"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_AccumulatedOtherComprehensiveIncomeLossRollForward" xlink:to="lab_splp_AccumulatedOtherComprehensiveIncomeLossRollForward" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets_8a2b3b84-e4dc-4d18-a572-1ef1e827d382_terseLabel_en-US" xlink:label="lab_us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">To Be Well Capitalized Under Prompt Corrective Provisions (Ratio)</link:label> <link:label id="lab_us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets_label_en-US" xlink:label="lab_us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Total Risk-Based Capital Ratio, Well Capitalized, Minimum</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" xlink:to="lab_us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment_caec030f-96ae-46c9-9dd1-39a91998b050_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Outstanding loan balances, individually evaluated for impairment</link:label> <link:label id="lab_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment_label_en-US" xlink:label="lab_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Individually Evaluated for Impairment</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment" xlink:to="lab_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NotesAndLoansReceivableGrossCurrent_6aa1d569-f24d-409b-abeb-97583e73e5aa_terseLabel_en-US" xlink:label="lab_us-gaap_NotesAndLoansReceivableGrossCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing receivable, gross, current</link:label> <link:label id="lab_us-gaap_NotesAndLoansReceivableGrossCurrent_label_en-US" xlink:label="lab_us-gaap_NotesAndLoansReceivableGrossCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, before Allowance for Credit Loss, Current</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableGrossCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableGrossCurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NotesAndLoansReceivableGrossCurrent" xlink:to="lab_us-gaap_NotesAndLoansReceivableGrossCurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CostsAndExpenses_060de7a9-d5d3-4805-ab87-bb5268be08ee_totalLabel_en-US" xlink:label="lab_us-gaap_CostsAndExpenses" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total costs and expenses</link:label> <link:label id="lab_us-gaap_CostsAndExpenses_label_en-US" xlink:label="lab_us-gaap_CostsAndExpenses" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Costs and Expenses</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpenses"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CostsAndExpenses" xlink:to="lab_us-gaap_CostsAndExpenses" xlink:type="arc" order="1"/> <link:label id="lab_srt_MaximumMember_807f968e-9287-4608-a680-7fa0ae0a5e71_terseLabel_en-US" xlink:label="lab_srt_MaximumMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Maximum</link:label> <link:label id="lab_srt_MaximumMember_label_en-US" xlink:label="lab_srt_MaximumMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Maximum [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_MaximumMember" xlink:to="lab_srt_MaximumMember" xlink:type="arc" order="1"/> <link:label id="lab_dei_DocumentType_0e2ec37b-3a64-44d5-b68e-9f8c19fb7dd2_terseLabel_en-US" xlink:label="lab_dei_DocumentType" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Document Type</link:label> <link:label id="lab_dei_DocumentType_label_en-US" xlink:label="lab_dei_DocumentType" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Document Type</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentType"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentType" xlink:to="lab_dei_DocumentType" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_6dca36b4-7692-4ee2-beee-987aaea62cb9_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Related Party Transactions</link:label> <link:label id="lab_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Related Party Transactions [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:to="lab_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_GoodwillAcquiredDuringPeriod_1b73914d-d061-4493-9d01-1d3ba235bbaa_verboseLabel_en-US" xlink:label="lab_us-gaap_GoodwillAcquiredDuringPeriod" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Goodwill acquired</link:label> <link:label id="lab_us-gaap_GoodwillAcquiredDuringPeriod_626c172b-26ca-47f6-b5c7-c7a33ed7bf1d_terseLabel_en-US" xlink:label="lab_us-gaap_GoodwillAcquiredDuringPeriod" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Acquisitions</link:label> <link:label id="lab_us-gaap_GoodwillAcquiredDuringPeriod_label_en-US" xlink:label="lab_us-gaap_GoodwillAcquiredDuringPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Goodwill, Acquired During Period</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillAcquiredDuringPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAcquiredDuringPeriod"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GoodwillAcquiredDuringPeriod" xlink:to="lab_us-gaap_GoodwillAcquiredDuringPeriod" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther_78ff5fad-ba79-4a82-9754-a1b03fef8483_terseLabel_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Other current liabilities</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther_label_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Liabilities, Other</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther_documentation_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Liabilities, Other</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther" xlink:to="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_MarketableSecuritiesNoncurrent_781a0336-3a26-45dd-8ec5-47f605cdcf6d_terseLabel_en-US" xlink:label="lab_us-gaap_MarketableSecuritiesNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-Term Investments Balance</link:label> <link:label id="lab_us-gaap_MarketableSecuritiesNoncurrent_label_en-US" xlink:label="lab_us-gaap_MarketableSecuritiesNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Marketable Securities, Noncurrent</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MarketableSecuritiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MarketableSecuritiesNoncurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MarketableSecuritiesNoncurrent" xlink:to="lab_us-gaap_MarketableSecuritiesNoncurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_95e57bca-c86e-4cda-89f5-2367957a83af_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Thereafter</link:label> <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_label_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-Term Debt, Maturity, after Year Five</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive" xlink:to="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive" xlink:type="arc" order="1"/> <link:label id="lab_srt_CumulativeEffectPeriodOfAdoptionDomain_2f052759-5d1e-4630-8e88-8b8786e11899_terseLabel_en-US" xlink:label="lab_srt_CumulativeEffectPeriodOfAdoptionDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cumulative Effect, Period of Adoption [Domain]</link:label> <link:label id="lab_srt_CumulativeEffectPeriodOfAdoptionDomain_label_en-US" xlink:label="lab_srt_CumulativeEffectPeriodOfAdoptionDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cumulative Effect, Period of Adoption [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionDomain" xlink:to="lab_srt_CumulativeEffectPeriodOfAdoptionDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain_0bc67622-1100-4ec7-9948-94b77e00bf62_terseLabel_en-US" xlink:label="lab_us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Gross Unrealized Gains</link:label> <link:label id="lab_us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain_label_en-US" xlink:label="lab_us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Securities, Held-to-Maturity, Accumulated Unrecognized Gain</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain" xlink:to="lab_us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DebtAndEquitySecuritiesGainLoss_f2d39b63-8a6f-45fd-888c-60c39b332b2c_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_DebtAndEquitySecuritiesGainLoss" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Realized and unrealized (gains) losses on securities, net</link:label> <link:label id="lab_us-gaap_DebtAndEquitySecuritiesGainLoss_b3551b3d-ac07-43f2-825e-0b913c9cc7fe_negatedLabel_en-US" xlink:label="lab_us-gaap_DebtAndEquitySecuritiesGainLoss" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Realized and unrealized (gains) losses on securities, net</link:label> <link:label id="lab_us-gaap_DebtAndEquitySecuritiesGainLoss_label_en-US" xlink:label="lab_us-gaap_DebtAndEquitySecuritiesGainLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt and Equity Securities, Gain (Loss)</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtAndEquitySecuritiesGainLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtAndEquitySecuritiesGainLoss"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtAndEquitySecuritiesGainLoss" xlink:to="lab_us-gaap_DebtAndEquitySecuritiesGainLoss" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BasisOfAccountingPolicyPolicyTextBlock_61fc3276-aa98-46c7-b919-cc4d77fae882_terseLabel_en-US" xlink:label="lab_us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Basis of Presentation</link:label> <link:label id="lab_us-gaap_BasisOfAccountingPolicyPolicyTextBlock_label_en-US" xlink:label="lab_us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Basis of Accounting, Policy [Policy Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:to="lab_us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherNoncashIncomeExpense_e3600e58-6771-47e4-a824-251e241e1ff5_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_OtherNoncashIncomeExpense" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other</link:label> <link:label id="lab_us-gaap_OtherNoncashIncomeExpense_label_en-US" xlink:label="lab_us-gaap_OtherNoncashIncomeExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Noncash Income (Expense)</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherNoncashIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNoncashIncomeExpense"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherNoncashIncomeExpense" xlink:to="lab_us-gaap_OtherNoncashIncomeExpense" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessAcquisitionAxis_0d8c0f0d-350e-4f69-83d6-a48201461994_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition [Axis]</link:label> <link:label id="lab_us-gaap_BusinessAcquisitionAxis_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionAxis" xlink:to="lab_us-gaap_BusinessAcquisitionAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_08c4dc6c-e711-4f5e-8440-fac4b5e0ba54_terseLabel_en-US" xlink:label="lab_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Allowance for doubtful accounts</link:label> <link:label id="lab_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_label_en-US" xlink:label="lab_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accounts Receivable, Allowance for Credit Loss, Current</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:to="lab_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EquityMethodInvestmentsFairValueDisclosure_1d821e20-42e9-4ef9-be03-a3ca9653106f_terseLabel_en-US" xlink:label="lab_us-gaap_EquityMethodInvestmentsFairValueDisclosure" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-Term Investments Balance</link:label> <link:label id="lab_us-gaap_EquityMethodInvestmentsFairValueDisclosure_e3b0b775-1516-4073-94e9-2635731cb27b_verboseLabel_en-US" xlink:label="lab_us-gaap_EquityMethodInvestmentsFairValueDisclosure" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Investment fair value</link:label> <link:label id="lab_us-gaap_EquityMethodInvestmentsFairValueDisclosure_label_en-US" xlink:label="lab_us-gaap_EquityMethodInvestmentsFairValueDisclosure" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity Method Investments, Fair Value Disclosure</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentsFairValueDisclosure" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentsFairValueDisclosure"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EquityMethodInvestmentsFairValueDisclosure" xlink:to="lab_us-gaap_EquityMethodInvestmentsFairValueDisclosure" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativeTable_c009bbe0-bde9-4089-99af-59571a794dfa_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative [Table]</link:label> <link:label id="lab_us-gaap_DerivativeTable_label_en-US" xlink:label="lab_us-gaap_DerivativeTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeTable" xlink:to="lab_us-gaap_DerivativeTable" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_8d18904e-91b9-4a22-9ea2-049fce84b4ca_terseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accounts payable, accrued and other liabilities</link:label> <link:label id="lab_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Increase (Decrease) in Accounts Payable and Accrued Liabilities</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:to="lab_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InventoryLineItems_5d484805-f1db-4590-9bc1-8778428dfaad_terseLabel_en-US" xlink:label="lab_us-gaap_InventoryLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory [Line Items]</link:label> <link:label id="lab_us-gaap_InventoryLineItems_label_en-US" xlink:label="lab_us-gaap_InventoryLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryLineItems" xlink:to="lab_us-gaap_InventoryLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CostsAndExpensesAbstract_18e3d6a4-eb88-4ebc-b85e-69cf92fc6462_terseLabel_en-US" xlink:label="lab_us-gaap_CostsAndExpensesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Costs and expenses:</link:label> <link:label id="lab_us-gaap_CostsAndExpensesAbstract_label_en-US" xlink:label="lab_us-gaap_CostsAndExpensesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Costs and Expenses [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpensesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpensesAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CostsAndExpensesAbstract" xlink:to="lab_us-gaap_CostsAndExpensesAbstract" xlink:type="arc" order="1"/> <link:label id="lab_dei_Security12bTitle_ec9c75d8-d7de-4cc3-8c6a-36aca22c16e3_terseLabel_en-US" xlink:label="lab_dei_Security12bTitle" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Title of 12(b) Security</link:label> <link:label id="lab_dei_Security12bTitle_label_en-US" xlink:label="lab_dei_Security12bTitle" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Title of 12(b) Security</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_Security12bTitle" xlink:to="lab_dei_Security12bTitle" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LitigationSettlementAmountAwardedFromOtherParty_c1451ea4-1d56-4a7a-87c3-a2984265be3f_terseLabel_en-US" xlink:label="lab_us-gaap_LitigationSettlementAmountAwardedFromOtherParty" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net settlement payments</link:label> <link:label id="lab_us-gaap_LitigationSettlementAmountAwardedFromOtherParty_label_en-US" xlink:label="lab_us-gaap_LitigationSettlementAmountAwardedFromOtherParty" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Litigation Settlement, Amount Awarded from Other Party</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LitigationSettlementAmountAwardedFromOtherParty" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LitigationSettlementAmountAwardedFromOtherParty"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LitigationSettlementAmountAwardedFromOtherParty" xlink:to="lab_us-gaap_LitigationSettlementAmountAwardedFromOtherParty" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_6a92851c-90e9-4cc7-8c38-67d919f5462c_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other non-current liabilities</link:label> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LossContingencyNatureDomain_4720268a-b308-4c2d-bff2-c4a4f2127ad5_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingencyNatureDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingency, Nature [Domain]</link:label> <link:label id="lab_us-gaap_LossContingencyNatureDomain_label_en-US" xlink:label="lab_us-gaap_LossContingencyNatureDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingency, Nature [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingencyNatureDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyNatureDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LossContingencyNatureDomain" xlink:to="lab_us-gaap_LossContingencyNatureDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RelatedPartyDomain_bc7124a9-05e3-41e7-a620-d2356e043152_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party [Domain]</link:label> <link:label id="lab_us-gaap_RelatedPartyDomain_label_en-US" xlink:label="lab_us-gaap_RelatedPartyDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party, Type [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyDomain" xlink:to="lab_us-gaap_RelatedPartyDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets_c8c19991-a977-4244-b606-b2c125e3b1d0_terseLabel_en-US" xlink:label="lab_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">To Be Well Capitalized Under Prompt Corrective Provisions (Ratio)</link:label> <link:label id="lab_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets_label_en-US" xlink:label="lab_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Tier 1 Risk-Based Capital Ratio, Well Capitalized, Minimum</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" xlink:to="lab_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems_657ccd2f-d9c4-41fd-b81d-e4382dca898e_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]</link:label> <link:label id="lab_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems" xlink:to="lab_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CommercialPortfolioSegmentMember_fb0cb607-d113-42ee-90e6-510048063124_terseLabel_en-US" xlink:label="lab_us-gaap_CommercialPortfolioSegmentMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commercial and industrial</link:label> <link:label id="lab_us-gaap_CommercialPortfolioSegmentMember_label_en-US" xlink:label="lab_us-gaap_CommercialPortfolioSegmentMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commercial Portfolio Segment [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommercialPortfolioSegmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommercialPortfolioSegmentMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommercialPortfolioSegmentMember" xlink:to="lab_us-gaap_CommercialPortfolioSegmentMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_ReceivableFromOtherRelatedPartiesMember_da56fcba-32fc-4bb5-986d-b2bea740e0f5_terseLabel_en-US" xlink:label="lab_splp_ReceivableFromOtherRelatedPartiesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Receivable from other related parties</link:label> <link:label id="lab_splp_ReceivableFromOtherRelatedPartiesMember_label_en-US" xlink:label="lab_splp_ReceivableFromOtherRelatedPartiesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Receivable from Other Related Parties [Member]</link:label> <link:label id="lab_splp_ReceivableFromOtherRelatedPartiesMember_documentation_en-US" xlink:label="lab_splp_ReceivableFromOtherRelatedPartiesMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Receivable from Other Related Parties</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ReceivableFromOtherRelatedPartiesMember" xlink:href="splp-20230930.xsd#splp_ReceivableFromOtherRelatedPartiesMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ReceivableFromOtherRelatedPartiesMember" xlink:to="lab_splp_ReceivableFromOtherRelatedPartiesMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OperatingSegmentsMember_d58b6204-be95-49a1-9b07-af73d3d240c2_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingSegmentsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Operating Segments</link:label> <link:label id="lab_us-gaap_OperatingSegmentsMember_label_en-US" xlink:label="lab_us-gaap_OperatingSegmentsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Operating Segments [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingSegmentsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingSegmentsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingSegmentsMember" xlink:to="lab_us-gaap_OperatingSegmentsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AllowanceForNotesAndLoansReceivableCurrent_b3c11047-449b-4605-bfc8-5ba696d6003b_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_AllowanceForNotesAndLoansReceivableCurrent" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Allowance for loan losses, current</link:label> <link:label id="lab_us-gaap_AllowanceForNotesAndLoansReceivableCurrent_label_en-US" xlink:label="lab_us-gaap_AllowanceForNotesAndLoansReceivableCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Allowance for Credit Loss, Current</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForNotesAndLoansReceivableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForNotesAndLoansReceivableCurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AllowanceForNotesAndLoansReceivableCurrent" xlink:to="lab_us-gaap_AllowanceForNotesAndLoansReceivableCurrent" xlink:type="arc" order="1"/> <link:label id="lab_splp_FinancingReceivableNumberOfShortTermDeferments_2447fac3-791a-49cc-a6f2-73dcf9ff0cc3_terseLabel_en-US" xlink:label="lab_splp_FinancingReceivableNumberOfShortTermDeferments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Short-term deferments on loan balances</link:label> <link:label id="lab_splp_FinancingReceivableNumberOfShortTermDeferments_label_en-US" xlink:label="lab_splp_FinancingReceivableNumberOfShortTermDeferments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Number Of Short-Term Deferments</link:label> <link:label id="lab_splp_FinancingReceivableNumberOfShortTermDeferments_documentation_en-US" xlink:label="lab_splp_FinancingReceivableNumberOfShortTermDeferments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Number Of Short-Term Deferments</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableNumberOfShortTermDeferments" xlink:href="splp-20230930.xsd#splp_FinancingReceivableNumberOfShortTermDeferments"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_FinancingReceivableNumberOfShortTermDeferments" xlink:to="lab_splp_FinancingReceivableNumberOfShortTermDeferments" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets_6f07bc45-d326-46d3-9e6f-cb3492848486_terseLabel_en-US" xlink:label="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Operating lease right-of-use assets</link:label> <link:label id="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets_label_en-US" xlink:label="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Operating Lease Right-of-Use Assets</link:label> <link:label id="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets_documentation_en-US" xlink:label="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Operating Lease Right-of-Use Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets" xlink:href="splp-20230930.xsd#splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets" xlink:to="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets" xlink:type="arc" order="1"/> <link:label id="lab_splp_NonAffiliatedCorporationsMember_dd98d387-a7e8-44d6-8dd8-c4e1b39fe61e_terseLabel_en-US" xlink:label="lab_splp_NonAffiliatedCorporationsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Non-affiliated Corporations</link:label> <link:label id="lab_splp_NonAffiliatedCorporationsMember_label_en-US" xlink:label="lab_splp_NonAffiliatedCorporationsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Non-affiliated Corporations [Member]</link:label> <link:label id="lab_splp_NonAffiliatedCorporationsMember_documentation_en-US" xlink:label="lab_splp_NonAffiliatedCorporationsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Non-affiliated Corporations</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_NonAffiliatedCorporationsMember" xlink:href="splp-20230930.xsd#splp_NonAffiliatedCorporationsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_NonAffiliatedCorporationsMember" xlink:to="lab_splp_NonAffiliatedCorporationsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncomeTaxDisclosureAbstract_f22c3890-f5a3-4d63-81cd-361ebf1334c4_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeTaxDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income Tax Disclosure [Abstract]</link:label> <link:label id="lab_us-gaap_IncomeTaxDisclosureAbstract_label_en-US" xlink:label="lab_us-gaap_IncomeTaxDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income Tax Disclosure [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeTaxDisclosureAbstract" xlink:to="lab_us-gaap_IncomeTaxDisclosureAbstract" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets_f0f1748b-3eb5-45a7-8ce1-d432bc403c93_totalLabel_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Total assets acquired</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets_label_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Assets</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets_documentation_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets" xlink:to="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_2a5dca4d-c79f-435e-9356-8b810f42ad05_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Trade and Other Receivables</link:label> <link:label id="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:to="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_splp_FinancingReceivableAfterAllowanceForCreditLossPercentage_552555fa-99c1-4356-a4cf-98d38db9b1c2_terseLabel_en-US" xlink:label="lab_splp_FinancingReceivableAfterAllowanceForCreditLossPercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Percentage of total loan balances</link:label> <link:label id="lab_splp_FinancingReceivableAfterAllowanceForCreditLossPercentage_label_en-US" xlink:label="lab_splp_FinancingReceivableAfterAllowanceForCreditLossPercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, after Allowance for Credit Loss, Percentage</link:label> <link:label id="lab_splp_FinancingReceivableAfterAllowanceForCreditLossPercentage_documentation_en-US" xlink:label="lab_splp_FinancingReceivableAfterAllowanceForCreditLossPercentage" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, after Allowance for Credit Loss, Percentage</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableAfterAllowanceForCreditLossPercentage" xlink:href="splp-20230930.xsd#splp_FinancingReceivableAfterAllowanceForCreditLossPercentage"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_FinancingReceivableAfterAllowanceForCreditLossPercentage" xlink:to="lab_splp_FinancingReceivableAfterAllowanceForCreditLossPercentage" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityTaxIdentificationNumber_2672070f-a17d-4fcc-b6c5-896713a05233_terseLabel_en-US" xlink:label="lab_dei_EntityTaxIdentificationNumber" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Tax Identification Number</link:label> <link:label id="lab_dei_EntityTaxIdentificationNumber_label_en-US" xlink:label="lab_dei_EntityTaxIdentificationNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Tax Identification Number</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityTaxIdentificationNumber" xlink:to="lab_dei_EntityTaxIdentificationNumber" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_GoodwillForeignCurrencyTranslationGainLoss_d9a337af-1e13-413c-9fde-ad0ffb1066dc_terseLabel_en-US" xlink:label="lab_us-gaap_GoodwillForeignCurrencyTranslationGainLoss" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Currency translation adjustments</link:label> <link:label id="lab_us-gaap_GoodwillForeignCurrencyTranslationGainLoss_label_en-US" xlink:label="lab_us-gaap_GoodwillForeignCurrencyTranslationGainLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Goodwill, Foreign Currency Translation Gain (Loss)</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillForeignCurrencyTranslationGainLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillForeignCurrencyTranslationGainLoss"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GoodwillForeignCurrencyTranslationGainLoss" xlink:to="lab_us-gaap_GoodwillForeignCurrencyTranslationGainLoss" xlink:type="arc" order="1"/> <link:label id="lab_splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice_2d1dba4c-e009-469e-9098-310ccd2dde60_terseLabel_en-US" xlink:label="lab_splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Repurchase period in force</link:label> <link:label id="lab_splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice_label_en-US" xlink:label="lab_splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Preferred Units, Computation of Common Units to be Issued Upon Redemption, Period Prior to Redemption for Computing Average Common Unit Price</link:label> <link:label id="lab_splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice_documentation_en-US" xlink:label="lab_splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Preferred Units, Computation of Common Units to be Issued Upon Redemption, Period Prior to Redemption for Computing Average Common Unit Price</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice" xlink:href="splp-20230930.xsd#splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice" xlink:to="lab_splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent_1a490aac-c48a-4b65-beda-31d2fed428b8_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Allowance for loan losses, non-current</link:label> <link:label id="lab_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent_label_en-US" xlink:label="lab_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Allowance for Credit Loss, Noncurrent</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent" xlink:to="lab_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PaymentsToAcquireMarketableSecurities_3ed88596-f301-4cef-a331-b8927b6f03e4_terseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireMarketableSecurities" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Stock acquired</link:label> <link:label id="lab_us-gaap_PaymentsToAcquireMarketableSecurities_label_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireMarketableSecurities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payments to Acquire Marketable Securities</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireMarketableSecurities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireMarketableSecurities"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsToAcquireMarketableSecurities" xlink:to="lab_us-gaap_PaymentsToAcquireMarketableSecurities" xlink:type="arc" order="1"/> <link:label id="lab_srt_RangeAxis_021c01b5-fb00-4049-a5dc-6221e3d03d97_terseLabel_en-US" xlink:label="lab_srt_RangeAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Range [Axis]</link:label> <link:label id="lab_srt_RangeAxis_label_en-US" xlink:label="lab_srt_RangeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Statistical Measurement [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_RangeAxis" xlink:to="lab_srt_RangeAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BalanceSheetLocationDomain_341b82d8-fe7d-43b1-89a7-cf23d7da83f4_terseLabel_en-US" xlink:label="lab_us-gaap_BalanceSheetLocationDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Balance Sheet Location [Domain]</link:label> <link:label id="lab_us-gaap_BalanceSheetLocationDomain_label_en-US" xlink:label="lab_us-gaap_BalanceSheetLocationDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Balance Sheet Location [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BalanceSheetLocationDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BalanceSheetLocationDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BalanceSheetLocationDomain" xlink:to="lab_us-gaap_BalanceSheetLocationDomain" xlink:type="arc" order="1"/> <link:label id="lab_srt_CumulativeEffectPeriodOfAdoptionAxis_50aad64f-fe31-4aa2-b5a9-53a69c7fea2b_terseLabel_en-US" xlink:label="lab_srt_CumulativeEffectPeriodOfAdoptionAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cumulative Effect, Period of Adoption [Axis]</link:label> <link:label id="lab_srt_CumulativeEffectPeriodOfAdoptionAxis_label_en-US" xlink:label="lab_srt_CumulativeEffectPeriodOfAdoptionAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cumulative Effect, Period of Adoption [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionAxis" xlink:to="lab_srt_CumulativeEffectPeriodOfAdoptionAxis" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityInteractiveDataCurrent_47fa95cc-aa3b-4475-97ff-fe4408491c5b_terseLabel_en-US" xlink:label="lab_dei_EntityInteractiveDataCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Interactive Data Current</link:label> <link:label id="lab_dei_EntityInteractiveDataCurrent_label_en-US" xlink:label="lab_dei_EntityInteractiveDataCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Interactive Data Current</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityInteractiveDataCurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityInteractiveDataCurrent" xlink:to="lab_dei_EntityInteractiveDataCurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DisaggregationOfRevenueTable_435ff51c-7e18-4810-b20c-66f27681e9e8_terseLabel_en-US" xlink:label="lab_us-gaap_DisaggregationOfRevenueTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disaggregation of Revenue [Table]</link:label> <link:label id="lab_us-gaap_DisaggregationOfRevenueTable_label_en-US" xlink:label="lab_us-gaap_DisaggregationOfRevenueTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disaggregation of Revenue [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisaggregationOfRevenueTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisaggregationOfRevenueTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DisaggregationOfRevenueTable" xlink:to="lab_us-gaap_DisaggregationOfRevenueTable" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DebtSecuritiesAvailableForSaleTable_2773fecc-b4b4-4f24-b5d0-dedadcc25d1e_terseLabel_en-US" xlink:label="lab_us-gaap_DebtSecuritiesAvailableForSaleTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Securities, Available-for-sale [Table]</link:label> <link:label id="lab_us-gaap_DebtSecuritiesAvailableForSaleTable_label_en-US" xlink:label="lab_us-gaap_DebtSecuritiesAvailableForSaleTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Securities, Available-for-Sale [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtSecuritiesAvailableForSaleTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtSecuritiesAvailableForSaleTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtSecuritiesAvailableForSaleTable" xlink:to="lab_us-gaap_DebtSecuritiesAvailableForSaleTable" xlink:type="arc" order="1"/> <link:label id="lab_splp_DerivativeNotionalAmount1_14b0f46d-880d-48e9-9ecc-2253a96cd507_terseLabel_en-US" xlink:label="lab_splp_DerivativeNotionalAmount1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Notional Value</link:label> <link:label id="lab_splp_DerivativeNotionalAmount1_label_en-US" xlink:label="lab_splp_DerivativeNotionalAmount1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative, Notional Amount1</link:label> <link:label id="lab_splp_DerivativeNotionalAmount1_documentation_en-US" xlink:label="lab_splp_DerivativeNotionalAmount1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative, Notional Amount1</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_DerivativeNotionalAmount1" xlink:href="splp-20230930.xsd#splp_DerivativeNotionalAmount1"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_DerivativeNotionalAmount1" xlink:to="lab_splp_DerivativeNotionalAmount1" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CommitmentsAndContingenciesDisclosureAbstract_17aafb26-1747-472b-951f-fa41d8520540_terseLabel_en-US" xlink:label="lab_us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commitments and Contingencies Disclosure [Abstract]</link:label> <link:label id="lab_us-gaap_CommitmentsAndContingenciesDisclosureAbstract_label_en-US" xlink:label="lab_us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commitments and Contingencies Disclosure [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="lab_us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RevenueFromContractWithCustomerPolicyTextBlock_1a9b7be5-7d75-4512-9c9c-88dd895c06ff_terseLabel_en-US" xlink:label="lab_us-gaap_RevenueFromContractWithCustomerPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disaggregation of Revenues</link:label> <link:label id="lab_us-gaap_RevenueFromContractWithCustomerPolicyTextBlock_label_en-US" xlink:label="lab_us-gaap_RevenueFromContractWithCustomerPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Revenue from Contract with Customer [Policy Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerPolicyTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RevenueFromContractWithCustomerPolicyTextBlock" xlink:to="lab_us-gaap_RevenueFromContractWithCustomerPolicyTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets_781d4a65-d017-497b-b0eb-9bab0440b106_terseLabel_en-US" xlink:label="lab_splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Intangible assets acquired</link:label> <link:label id="lab_splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets_label_en-US" xlink:label="lab_splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Acquisition, Assets Acquired, Finite-Lived Intangible Assets</link:label> <link:label id="lab_splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets_documentation_en-US" xlink:label="lab_splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Acquisition, Assets Acquired, Finite-Lived Intangible Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets" xlink:href="splp-20230930.xsd#splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets" xlink:to="lab_splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EarningsPerShareBasicTwoClassMethodAbstract_1fe69d9d-b09b-456c-9c3c-1d4f7ac8f1b3_terseLabel_en-US" xlink:label="lab_us-gaap_EarningsPerShareBasicTwoClassMethodAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income per common unit – basic</link:label> <link:label id="lab_us-gaap_EarningsPerShareBasicTwoClassMethodAbstract_label_en-US" xlink:label="lab_us-gaap_EarningsPerShareBasicTwoClassMethodAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Earnings Per Share, Basic, Two Class Method [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareBasicTwoClassMethodAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareBasicTwoClassMethodAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EarningsPerShareBasicTwoClassMethodAbstract" xlink:to="lab_us-gaap_EarningsPerShareBasicTwoClassMethodAbstract" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityIncorporationStateCountryCode_7fd0dfeb-e488-42d3-8cd6-93e4e2d4a7a2_terseLabel_en-US" xlink:label="lab_dei_EntityIncorporationStateCountryCode" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label> <link:label id="lab_dei_EntityIncorporationStateCountryCode_label_en-US" xlink:label="lab_dei_EntityIncorporationStateCountryCode" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityIncorporationStateCountryCode" xlink:to="lab_dei_EntityIncorporationStateCountryCode" xlink:type="arc" order="1"/> <link:label id="lab_splp_FinancingReceivableReservePeriodIncreaseDecrease_321d6524-ab77-46d6-981f-00814e75de23_terseLabel_en-US" xlink:label="lab_splp_FinancingReceivableReservePeriodIncreaseDecrease" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Increase in loan reserve</link:label> <link:label id="lab_splp_FinancingReceivableReservePeriodIncreaseDecrease_label_en-US" xlink:label="lab_splp_FinancingReceivableReservePeriodIncreaseDecrease" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Reserve, Period Increase (Decrease)</link:label> <link:label id="lab_splp_FinancingReceivableReservePeriodIncreaseDecrease_documentation_en-US" xlink:label="lab_splp_FinancingReceivableReservePeriodIncreaseDecrease" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Reserve, Period Increase (Decrease)</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableReservePeriodIncreaseDecrease" xlink:href="splp-20230930.xsd#splp_FinancingReceivableReservePeriodIncreaseDecrease"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_FinancingReceivableReservePeriodIncreaseDecrease" xlink:to="lab_splp_FinancingReceivableReservePeriodIncreaseDecrease" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityListingsLineItems_1dde429b-3660-4a61-a966-2e202d873d28_terseLabel_en-US" xlink:label="lab_dei_EntityListingsLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Listings [Line Items]</link:label> <link:label id="lab_dei_EntityListingsLineItems_label_en-US" xlink:label="lab_dei_EntityListingsLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Listings [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityListingsLineItems" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityListingsLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityListingsLineItems" xlink:to="lab_dei_EntityListingsLineItems" xlink:type="arc" order="1"/> <link:label id="lab_splp_SliMember_506af31e-489a-4f40-ab0a-6bfade671672_terseLabel_en-US" xlink:label="lab_splp_SliMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">SLI</link:label> <link:label id="lab_splp_SliMember_label_en-US" xlink:label="lab_splp_SliMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">SLI [Member]</link:label> <link:label id="lab_splp_SliMember_documentation_en-US" xlink:label="lab_splp_SliMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">SLI [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SliMember" xlink:href="splp-20230930.xsd#splp_SliMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SliMember" xlink:to="lab_splp_SliMember" xlink:type="arc" order="1"/> <link:label id="lab_srt_CounterpartyNameAxis_0b7fea02-c857-4b3a-9bcd-669867011a6d_terseLabel_en-US" xlink:label="lab_srt_CounterpartyNameAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Counterparty Name [Axis]</link:label> <link:label id="lab_srt_CounterpartyNameAxis_label_en-US" xlink:label="lab_srt_CounterpartyNameAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Counterparty Name [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_CounterpartyNameAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CounterpartyNameAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_CounterpartyNameAxis" xlink:to="lab_srt_CounterpartyNameAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_UnusualOrInfrequentItemDomain_90d9666c-3fce-4205-b724-5aef18ff67c9_terseLabel_en-US" xlink:label="lab_us-gaap_UnusualOrInfrequentItemDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Unusual or Infrequent Item, or Both [Domain]</link:label> <link:label id="lab_us-gaap_UnusualOrInfrequentItemDomain_label_en-US" xlink:label="lab_us-gaap_UnusualOrInfrequentItemDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Unusual or Infrequent Item, or Both [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnusualOrInfrequentItemDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnusualOrInfrequentItemDomain" xlink:to="lab_us-gaap_UnusualOrInfrequentItemDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates_7dd369cf-d8f8-4dca-806c-d5806f91b524_terseLabel_en-US" xlink:label="lab_us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accrual increase</link:label> <link:label id="lab_us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates_label_en-US" xlink:label="lab_us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accrual for Environmental Loss Contingencies, Revision in Estimates</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates" xlink:to="lab_us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates" xlink:type="arc" order="1"/> <link:label id="lab_splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets_64e4137a-2d92-4e85-902c-0fc1d56452af_terseLabel_en-US" xlink:label="lab_splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Minimum Capital Adequacy With Capital Buffer (Ratio)</link:label> <link:label id="lab_splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets_label_en-US" xlink:label="lab_splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Capital Required For Adequacy With Capital Buffer To Risk Weighted Assets</link:label> <link:label id="lab_splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets_documentation_en-US" xlink:label="lab_splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Capital Required For Adequacy With Capital Buffer To Risk Weighted Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets" xlink:href="splp-20230930.xsd#splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets" xlink:to="lab_splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_be30466b-bded-499f-b645-e78bf39f1822_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Related Party Transactions, by Related Party [Table]</link:label> <link:label id="lab_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_label_en-US" xlink:label="lab_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Related Party Transactions, by Related Party [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="lab_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_f8ff8184-325a-4af7-814e-37e0571e4f87_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">2024</link:label> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finite-Lived Intangible Asset, Expected Amortization, Year One</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InternalCreditAssessmentDomain_cfcc308e-ee1d-412c-b480-130cfcb476b0_terseLabel_en-US" xlink:label="lab_us-gaap_InternalCreditAssessmentDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Internal Credit Assessment [Domain]</link:label> <link:label id="lab_us-gaap_InternalCreditAssessmentDomain_label_en-US" xlink:label="lab_us-gaap_InternalCreditAssessmentDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Internal Credit Assessment [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InternalCreditAssessmentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InternalCreditAssessmentDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InternalCreditAssessmentDomain" xlink:to="lab_us-gaap_InternalCreditAssessmentDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DefinedBenefitPlanInterestCost_0bab3a17-0d75-45a5-a552-816a18d220a2_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanInterestCost" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Interest cost</link:label> <link:label id="lab_us-gaap_DefinedBenefitPlanInterestCost_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanInterestCost" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Defined Benefit Plan, Interest Cost</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanInterestCost" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanInterestCost"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanInterestCost" xlink:to="lab_us-gaap_DefinedBenefitPlanInterestCost" xlink:type="arc" order="1"/> <link:label id="lab_splp_SteelConnectSeriesCPreferredStockMember_54a58609-c0c4-4f73-a520-40ccbb4f48a3_terseLabel_en-US" xlink:label="lab_splp_SteelConnectSeriesCPreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Connect Series C Preferred Stock</link:label> <link:label id="lab_splp_SteelConnectSeriesCPreferredStockMember_label_en-US" xlink:label="lab_splp_SteelConnectSeriesCPreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Connect, Series C Preferred Stock [Member]</link:label> <link:label id="lab_splp_SteelConnectSeriesCPreferredStockMember_documentation_en-US" xlink:label="lab_splp_SteelConnectSeriesCPreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Connect, Series C Preferred Stock</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectSeriesCPreferredStockMember" xlink:href="splp-20230930.xsd#splp_SteelConnectSeriesCPreferredStockMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SteelConnectSeriesCPreferredStockMember" xlink:to="lab_splp_SteelConnectSeriesCPreferredStockMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EnvironmentalRemediationSiteDomain_2b1e3178-27cb-4eab-8b78-09b76d6742cc_terseLabel_en-US" xlink:label="lab_us-gaap_EnvironmentalRemediationSiteDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental Remediation Site [Domain]</link:label> <link:label id="lab_us-gaap_EnvironmentalRemediationSiteDomain_label_en-US" xlink:label="lab_us-gaap_EnvironmentalRemediationSiteDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental Remediation Site [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalRemediationSiteDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalRemediationSiteDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EnvironmentalRemediationSiteDomain" xlink:to="lab_us-gaap_EnvironmentalRemediationSiteDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DefinedBenefitPlanDisclosureLineItems_f2d30231-5875-45a6-ae18-1198dc7801e7_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanDisclosureLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Defined Benefit Plans Disclosure [Line Items]</link:label> <link:label id="lab_us-gaap_DefinedBenefitPlanDisclosureLineItems_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanDisclosureLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Defined Benefit Plan Disclosure [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanDisclosureLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanDisclosureLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanDisclosureLineItems" xlink:to="lab_us-gaap_DefinedBenefitPlanDisclosureLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock_043cb86c-9022-4210-87bb-3f26a6f69008_terseLabel_en-US" xlink:label="lab_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Pension and Other Post-Retirement Benefits</link:label> <link:label id="lab_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock_label_en-US" xlink:label="lab_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Retirement Benefits [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:to="lab_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_splp_NewCreditAgreementMember_3f6d2acf-28dd-49ab-81f0-8912763d5b33_terseLabel_en-US" xlink:label="lab_splp_NewCreditAgreementMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">New Credit Agreement</link:label> <link:label id="lab_splp_NewCreditAgreementMember_label_en-US" xlink:label="lab_splp_NewCreditAgreementMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">New Credit Agreement [Member]</link:label> <link:label id="lab_splp_NewCreditAgreementMember_documentation_en-US" xlink:label="lab_splp_NewCreditAgreementMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">New Credit Agreement</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_NewCreditAgreementMember" xlink:href="splp-20230930.xsd#splp_NewCreditAgreementMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_NewCreditAgreementMember" xlink:to="lab_splp_NewCreditAgreementMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CommonStockParOrStatedValuePerShare_7e7fa095-6b45-4f2c-b910-762ebf72c527_terseLabel_en-US" xlink:label="lab_us-gaap_CommonStockParOrStatedValuePerShare" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common stock, par value (in dollars per share)</link:label> <link:label id="lab_us-gaap_CommonStockParOrStatedValuePerShare_label_en-US" xlink:label="lab_us-gaap_CommonStockParOrStatedValuePerShare" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Stock, Par or Stated Value Per Share</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="lab_us-gaap_CommonStockParOrStatedValuePerShare" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_b57d658c-a9c9-414e-b25a-2abe2888efdd_totalLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net cash used in investing activities</link:label> <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DebtInstrumentAxis_0c8a1e8a-b37c-41f7-ad68-caeb5c5d9cb8_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Instrument [Axis]</link:label> <link:label id="lab_us-gaap_DebtInstrumentAxis_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Instrument [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentAxis" xlink:to="lab_us-gaap_DebtInstrumentAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets_a2a9d0f7-09e6-492e-b371-6c46b10bfb0a_terseLabel_en-US" xlink:label="lab_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">To Be Well Capitalized Under Prompt Corrective Provisions (Ratio)</link:label> <link:label id="lab_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets_label_en-US" xlink:label="lab_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Tier 1 Leverage Capital Ratio, Well Capitalized, Minimum</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets" xlink:to="lab_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_MeasurementInputTypeDomain_07738a47-9c77-4aad-87d5-66d13733b701_terseLabel_en-US" xlink:label="lab_us-gaap_MeasurementInputTypeDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Input Type [Domain]</link:label> <link:label id="lab_us-gaap_MeasurementInputTypeDomain_label_en-US" xlink:label="lab_us-gaap_MeasurementInputTypeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Input Type [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputTypeDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MeasurementInputTypeDomain" xlink:to="lab_us-gaap_MeasurementInputTypeDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CreditFacilityAxis_7209d2ec-bd91-4810-95b1-1e285c5fd13a_terseLabel_en-US" xlink:label="lab_us-gaap_CreditFacilityAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Credit Facility [Axis]</link:label> <link:label id="lab_us-gaap_CreditFacilityAxis_label_en-US" xlink:label="lab_us-gaap_CreditFacilityAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Credit Facility [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditFacilityAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CreditFacilityAxis" xlink:to="lab_us-gaap_CreditFacilityAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_7240562e-c77a-4c9d-bdec-e28b5d6d4ff8_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Maturities of Long-term Debt</link:label> <link:label id="lab_us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Maturities of Long-Term Debt [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock" xlink:to="lab_us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_Liabilities_9012af34-ca84-43c5-ae93-7b9cbc82183e_totalLabel_en-US" xlink:label="lab_us-gaap_Liabilities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total Liabilities</link:label> <link:label id="lab_us-gaap_Liabilities_label_en-US" xlink:label="lab_us-gaap_Liabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Liabilities</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_Liabilities" xlink:to="lab_us-gaap_Liabilities" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EnvironmentalRemediationSiteAxis_326689c7-8338-43ee-992f-d7f7d96a6b5e_terseLabel_en-US" xlink:label="lab_us-gaap_EnvironmentalRemediationSiteAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental Remediation Site [Axis]</link:label> <link:label id="lab_us-gaap_EnvironmentalRemediationSiteAxis_label_en-US" xlink:label="lab_us-gaap_EnvironmentalRemediationSiteAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental Remediation Site [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalRemediationSiteAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalRemediationSiteAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EnvironmentalRemediationSiteAxis" xlink:to="lab_us-gaap_EnvironmentalRemediationSiteAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueMeasurementFrequencyDomain_b90175eb-4e94-4efd-b0b7-91bca9ae2516_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueMeasurementFrequencyDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Measurement Frequency [Domain]</link:label> <link:label id="lab_us-gaap_FairValueMeasurementFrequencyDomain_label_en-US" xlink:label="lab_us-gaap_FairValueMeasurementFrequencyDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Frequency [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueMeasurementFrequencyDomain" xlink:to="lab_us-gaap_FairValueMeasurementFrequencyDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CorporateMember_27deda4b-feb0-4911-80a1-9f3b8ccf0da1_terseLabel_en-US" xlink:label="lab_us-gaap_CorporateMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Corporate and Other</link:label> <link:label id="lab_us-gaap_CorporateMember_label_en-US" xlink:label="lab_us-gaap_CorporateMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Corporate Segment [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CorporateMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CorporateMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CorporateMember" xlink:to="lab_us-gaap_CorporateMember" xlink:type="arc" order="1"/> <link:label id="lab_srt_TitleOfIndividualAxis_3745f390-3161-4728-b006-b0e277d94318_terseLabel_en-US" xlink:label="lab_srt_TitleOfIndividualAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Title of Individual [Axis]</link:label> <link:label id="lab_srt_TitleOfIndividualAxis_label_en-US" xlink:label="lab_srt_TitleOfIndividualAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Title of Individual [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_TitleOfIndividualAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_TitleOfIndividualAxis" xlink:to="lab_srt_TitleOfIndividualAxis" xlink:type="arc" order="1"/> <link:label id="lab_currency_XPD_e7cf24c7-41ad-47d0-bd2c-66721961eba7_terseLabel_en-US" xlink:label="lab_currency_XPD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Palladium, Ounces</link:label> <link:label id="lab_currency_XPD_label_en-US" xlink:label="lab_currency_XPD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Palladium Ounces</link:label> <link:loc xlink:type="locator" xlink:label="loc_currency_XPD" xlink:href="https://xbrl.sec.gov/currency/2023/currency-2023.xsd#currency_XPD"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_currency_XPD" xlink:to="lab_currency_XPD" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_e8a85244-c16d-4c11-9c63-7d12aedbb836_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Portfolio Segment [Axis]</link:label> <link:label id="lab_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_label_en-US" xlink:label="lab_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Class of Financing Receivable [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis" xlink:to="lab_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RelatedPartyTransactionDomain_520a0891-03e8-4355-9f63-07abea905686_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party Transaction [Domain]</link:label> <link:label id="lab_us-gaap_RelatedPartyTransactionDomain_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party Transaction [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain" xlink:to="lab_us-gaap_RelatedPartyTransactionDomain" xlink:type="arc" order="1"/> <link:label id="lab_splp_SteelConnectConvertibleNoteMember_78766343-384a-46f7-af68-94fb2facfeff_terseLabel_en-US" xlink:label="lab_splp_SteelConnectConvertibleNoteMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Connect Convertible Note</link:label> <link:label id="lab_splp_SteelConnectConvertibleNoteMember_label_en-US" xlink:label="lab_splp_SteelConnectConvertibleNoteMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Connect, Convertible Note [Member]</link:label> <link:label id="lab_splp_SteelConnectConvertibleNoteMember_documentation_en-US" xlink:label="lab_splp_SteelConnectConvertibleNoteMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Connect, Convertible Note</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectConvertibleNoteMember" xlink:href="splp-20230930.xsd#splp_SteelConnectConvertibleNoteMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SteelConnectConvertibleNoteMember" xlink:to="lab_splp_SteelConnectConvertibleNoteMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_aab0bbc3-6b93-45de-ad5b-50090982643b_terseLabel_en-US" xlink:label="lab_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Values Derivatives, Balance Sheet Location, by Derivative Contract Type [Table]</link:label> <link:label id="lab_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_label_en-US" xlink:label="lab_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Values Derivatives, Balance Sheet Location, by Derivative Contract Type [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable" xlink:to="lab_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable" xlink:type="arc" order="1"/> <link:label id="lab_splp_VestingStatusDomain_cd41830a-06bc-47ff-92b7-99fbd738d48b_terseLabel_en-US" xlink:label="lab_splp_VestingStatusDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Vesting Status [Domain]</link:label> <link:label id="lab_splp_VestingStatusDomain_label_en-US" xlink:label="lab_splp_VestingStatusDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Vesting Status [Domain]</link:label> <link:label id="lab_splp_VestingStatusDomain_documentation_en-US" xlink:label="lab_splp_VestingStatusDomain" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Vesting Status [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_VestingStatusDomain" xlink:href="splp-20230930.xsd#splp_VestingStatusDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_VestingStatusDomain" xlink:to="lab_splp_VestingStatusDomain" xlink:type="arc" order="1"/> <link:label id="lab_splp_ProductsAndCustomerRelationshipsMember_c546d64d-a2d7-474f-9f52-9c6dd77a9a10_terseLabel_en-US" xlink:label="lab_splp_ProductsAndCustomerRelationshipsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Customer relationships</link:label> <link:label id="lab_splp_ProductsAndCustomerRelationshipsMember_label_en-US" xlink:label="lab_splp_ProductsAndCustomerRelationshipsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Products and Customer Relationships [Member]</link:label> <link:label id="lab_splp_ProductsAndCustomerRelationshipsMember_documentation_en-US" xlink:label="lab_splp_ProductsAndCustomerRelationshipsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Products and Customer Relationships [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ProductsAndCustomerRelationshipsMember" xlink:href="splp-20230930.xsd#splp_ProductsAndCustomerRelationshipsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ProductsAndCustomerRelationshipsMember" xlink:to="lab_splp_ProductsAndCustomerRelationshipsMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments_6519f015-816d-4288-9c3e-1eb4443a7053_terseLabel_en-US" xlink:label="lab_splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total</link:label> <link:label id="lab_splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments_label_en-US" xlink:label="lab_splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income (Loss) from Equity Method and Other Related Party Investments</link:label> <link:label id="lab_splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments_documentation_en-US" xlink:label="lab_splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income (Loss) from Equity Method and Other Related Party Investments</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments" xlink:href="splp-20230930.xsd#splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments" xlink:to="lab_splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AssetsCurrent_77a2209d-ff63-44dd-9b84-6e7e6413bfe4_totalLabel_en-US" xlink:label="lab_us-gaap_AssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total current assets</link:label> <link:label id="lab_us-gaap_AssetsCurrent_label_en-US" xlink:label="lab_us-gaap_AssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Assets, Current</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AssetsCurrent" xlink:to="lab_us-gaap_AssetsCurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PreferredStockMember_954fb3d0-3582-4752-a036-4858aa40d306_terseLabel_en-US" xlink:label="lab_us-gaap_PreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Preferred stock</link:label> <link:label id="lab_us-gaap_PreferredStockMember_label_en-US" xlink:label="lab_us-gaap_PreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Preferred Stock [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PreferredStockMember" xlink:to="lab_us-gaap_PreferredStockMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_TierOneCommonCapitalForCapitalAdequacy_553cbf0c-884e-48c0-b90e-ceba951f3d68_terseLabel_en-US" xlink:label="lab_splp_TierOneCommonCapitalForCapitalAdequacy" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">For Capital Adequacy Purposes</link:label> <link:label id="lab_splp_TierOneCommonCapitalForCapitalAdequacy_label_en-US" xlink:label="lab_splp_TierOneCommonCapitalForCapitalAdequacy" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tier One Common Capital For Capital Adequacy</link:label> <link:label id="lab_splp_TierOneCommonCapitalForCapitalAdequacy_documentation_en-US" xlink:label="lab_splp_TierOneCommonCapitalForCapitalAdequacy" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tier One Common Capital For Capital Adequacy</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneCommonCapitalForCapitalAdequacy" xlink:href="splp-20230930.xsd#splp_TierOneCommonCapitalForCapitalAdequacy"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_TierOneCommonCapitalForCapitalAdequacy" xlink:to="lab_splp_TierOneCommonCapitalForCapitalAdequacy" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_73bf367c-ec8d-4f80-b42c-90f9b8030023_totalLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total net pension expense (income)</link:label> <link:label id="lab_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Defined Benefit Plan, Net Periodic Benefit Cost (Credit)</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" xlink:to="lab_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" xlink:type="arc" order="1"/> <link:label id="lab_splp_CapitalUnitClassCMember_1ca6abc3-e696-49e9-84b6-659b7271a011_terseLabel_en-US" xlink:label="lab_splp_CapitalUnitClassCMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Class C</link:label> <link:label id="lab_splp_CapitalUnitClassCMember_label_en-US" xlink:label="lab_splp_CapitalUnitClassCMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Capital Unit, Class C [Member]</link:label> <link:label id="lab_splp_CapitalUnitClassCMember_documentation_en-US" xlink:label="lab_splp_CapitalUnitClassCMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Capital Unit, Class C</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CapitalUnitClassCMember" xlink:href="splp-20230930.xsd#splp_CapitalUnitClassCMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CapitalUnitClassCMember" xlink:to="lab_splp_CapitalUnitClassCMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock_92b87f12-422b-4871-beeb-dcf7ccbeaf8e_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable Credit Quality Indicators</link:label> <link:label id="lab_us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock_label_en-US" xlink:label="lab_us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable Credit Quality Indicators [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock" xlink:to="lab_us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AdjustmentsForNewAccountingPronouncementsAxis_52af8446-63f9-42b3-b367-41cba0ef7bcb_terseLabel_en-US" xlink:label="lab_us-gaap_AdjustmentsForNewAccountingPronouncementsAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Adjustments for New Accounting Pronouncements [Axis]</link:label> <link:label id="lab_us-gaap_AdjustmentsForNewAccountingPronouncementsAxis_label_en-US" xlink:label="lab_us-gaap_AdjustmentsForNewAccountingPronouncementsAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accounting Standards Update [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdjustmentsForNewAccountingPronouncementsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsForNewAccountingPronouncementsAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AdjustmentsForNewAccountingPronouncementsAxis" xlink:to="lab_us-gaap_AdjustmentsForNewAccountingPronouncementsAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLosses_bd55aea6-ec2d-4e10-976d-e8982e95e4ae_negatedTotalLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLosses" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Allowance for loan losses, total</link:label> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLosses_4327cf91-c4ff-464c-bea1-210525201e95_periodStartLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLosses" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Beginning balance</link:label> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLosses_5200c588-8a10-4e0e-a777-54798e50be8a_periodEndLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLosses" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Ending balance</link:label> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLosses_aef0aeb2-7366-4969-83f4-a565ab4b430e_totalLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLosses" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Allowance for loan losses, total</link:label> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLosses_label_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLosses" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Allowance for Credit Loss</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLosses"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses" xlink:to="lab_us-gaap_FinancingReceivableAllowanceForCreditLosses" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherLiabilities_70bc9df1-07e0-4d72-aebb-d1920ec10a25_terseLabel_en-US" xlink:label="lab_us-gaap_OtherLiabilities" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payables to related party</link:label> <link:label id="lab_us-gaap_OtherLiabilities_label_en-US" xlink:label="lab_us-gaap_OtherLiabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Liabilities</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilities"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherLiabilities" xlink:to="lab_us-gaap_OtherLiabilities" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ShortTermDebtTypeDomain_bfbcbf9a-fcf2-4510-993d-5adf80cab936_terseLabel_en-US" xlink:label="lab_us-gaap_ShortTermDebtTypeDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Short-term Debt, Type [Domain]</link:label> <link:label id="lab_us-gaap_ShortTermDebtTypeDomain_label_en-US" xlink:label="lab_us-gaap_ShortTermDebtTypeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Short-Term Debt, Type [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShortTermDebtTypeDomain" xlink:to="lab_us-gaap_ShortTermDebtTypeDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock_24de7762-68ff-44ed-bd08-dfe15bf7506a_terseLabel_en-US" xlink:label="lab_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Goodwill and Other Intangible Assets, Net</link:label> <link:label id="lab_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock_label_en-US" xlink:label="lab_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Goodwill and Intangible Assets Disclosure [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock" xlink:to="lab_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IndefiniteLivedTrademarks_254bb827-0cde-4f25-9216-d97cbcd9ecab_terseLabel_en-US" xlink:label="lab_us-gaap_IndefiniteLivedTrademarks" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Trademarks with indefinite lives</link:label> <link:label id="lab_us-gaap_IndefiniteLivedTrademarks_label_en-US" xlink:label="lab_us-gaap_IndefiniteLivedTrademarks" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Indefinite-Lived Trademarks</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedTrademarks" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IndefiniteLivedTrademarks"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IndefiniteLivedTrademarks" xlink:to="lab_us-gaap_IndefiniteLivedTrademarks" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_3c3ca33a-8ca9-484f-8af4-da0059a2f076_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accumulated Other Comprehensive Income</link:label> <link:label id="lab_us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock" xlink:to="lab_us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_8443a6d1-8033-411a-b2d4-0182c3d792b6_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]</link:label> <link:label id="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_label_en-US" xlink:label="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:to="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_ea6210ac-7cdf-4151-bb06-2246b3082a99_totalLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net cash provided by (used in) operating activities</link:label> <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_08f87ecb-3dd4-4dfd-8f2d-26f8150f0440_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Finite-Lived Intangible Assets, Future Amortization Expense</link:label> <link:label id="lab_us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:to="lab_us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment_338f5751-b633-4d72-8c4b-18bebadbfae5_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Outstanding loan balances, collectively evaluated for impairment</link:label> <link:label id="lab_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment_label_en-US" xlink:label="lab_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Collectively Evaluated for Impairment</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment" xlink:to="lab_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_StatementClassOfStockAxis_7a92930f-5268-4cc7-b629-6377fd104735_terseLabel_en-US" xlink:label="lab_us-gaap_StatementClassOfStockAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Class of Stock [Axis]</link:label> <link:label id="lab_us-gaap_StatementClassOfStockAxis_label_en-US" xlink:label="lab_us-gaap_StatementClassOfStockAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Class of Stock [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementClassOfStockAxis" xlink:to="lab_us-gaap_StatementClassOfStockAxis" xlink:type="arc" order="1"/> <link:label id="lab_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal_6c24ad1b-5c54-4435-8b9f-7b18b8bdbc76_totalLabel_en-US" xlink:label="lab_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total loans receivable, net</link:label> <link:label id="lab_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal_label_en-US" xlink:label="lab_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Notes and Loans Receivable Including Loans Held for Sale, Net, Total</link:label> <link:label id="lab_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal_documentation_en-US" xlink:label="lab_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Notes and Loans Receivable Including Loans Held for Sale, Net, Total</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal" xlink:href="splp-20230930.xsd#splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal" xlink:to="lab_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic_f95620f6-3149-4054-84a1-624a688e1bb9_terseLabel_en-US" xlink:label="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income attributable to common unitholders (in dollars per share)</link:label> <link:label id="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic_7284d630-22c7-432d-bddb-7634b6d333a1_verboseLabel_en-US" xlink:label="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income attributable to common unitholders -basic (in dollars per share)</link:label> <link:label id="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic_label_en-US" xlink:label="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Income (Loss), Per Outstanding Limited Partnership and General Partnership Unit, Basic, Net of Tax</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic" xlink:to="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PreferredStockConvertibleSharesIssuable_ad3dfad6-63c3-405c-8a61-45085854cb8c_terseLabel_en-US" xlink:label="lab_us-gaap_PreferredStockConvertibleSharesIssuable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common stock issuable upon conversion of preferred stock (in shares)</link:label> <link:label id="lab_us-gaap_PreferredStockConvertibleSharesIssuable_label_en-US" xlink:label="lab_us-gaap_PreferredStockConvertibleSharesIssuable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Preferred Stock, Convertible, Shares Issuable</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockConvertibleSharesIssuable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockConvertibleSharesIssuable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PreferredStockConvertibleSharesIssuable" xlink:to="lab_us-gaap_PreferredStockConvertibleSharesIssuable" xlink:type="arc" order="1"/> <link:label id="lab_splp_CamdenPastAndFutureExpensesMember_a978e36e-d812-454c-bc41-f2df7f71adfc_terseLabel_en-US" xlink:label="lab_splp_CamdenPastAndFutureExpensesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Camden - Past And Future Expenses</link:label> <link:label id="lab_splp_CamdenPastAndFutureExpensesMember_label_en-US" xlink:label="lab_splp_CamdenPastAndFutureExpensesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Camden - Past And Future Expenses [Member]</link:label> <link:label id="lab_splp_CamdenPastAndFutureExpensesMember_documentation_en-US" xlink:label="lab_splp_CamdenPastAndFutureExpensesMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Camden - Past And Future Expenses [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CamdenPastAndFutureExpensesMember" xlink:href="splp-20230930.xsd#splp_CamdenPastAndFutureExpensesMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CamdenPastAndFutureExpensesMember" xlink:to="lab_splp_CamdenPastAndFutureExpensesMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccountsAndOtherReceivablesNetCurrent_e15cbe7c-23ea-4065-90e7-a3a4ce6075f3_terseLabel_en-US" xlink:label="lab_us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Trade and other receivables - net of allowance for doubtful accounts of $2,325 and $2,414, respectively</link:label> <link:label id="lab_us-gaap_AccountsAndOtherReceivablesNetCurrent_label_en-US" xlink:label="lab_us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accounts and Other Receivables, Net, Current</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:to="lab_us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DepreciationDepletionAndAmortization_e8cc8e8b-334e-4380-94f1-c9c79117786b_terseLabel_en-US" xlink:label="lab_us-gaap_DepreciationDepletionAndAmortization" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Depreciation and amortization</link:label> <link:label id="lab_us-gaap_DepreciationDepletionAndAmortization_label_en-US" xlink:label="lab_us-gaap_DepreciationDepletionAndAmortization" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Depreciation, Depletion and Amortization</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DepreciationDepletionAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationDepletionAndAmortization"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DepreciationDepletionAndAmortization" xlink:to="lab_us-gaap_DepreciationDepletionAndAmortization" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_a0ef3eee-ea28-464d-94c6-7d538db3a4eb_terseLabel_en-US" xlink:label="lab_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]</link:label> <link:label id="lab_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_label_en-US" xlink:label="lab_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems" xlink:to="lab_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherOperatingIncomeExpenseNet_24b90610-ffe4-4d29-8b26-9f806aa920dd_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_OtherOperatingIncomeExpenseNet" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other income, net</link:label> <link:label id="lab_us-gaap_OtherOperatingIncomeExpenseNet_label_en-US" xlink:label="lab_us-gaap_OtherOperatingIncomeExpenseNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Operating Income (Expense), Net</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherOperatingIncomeExpenseNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherOperatingIncomeExpenseNet"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherOperatingIncomeExpenseNet" xlink:to="lab_us-gaap_OtherOperatingIncomeExpenseNet" xlink:type="arc" order="1"/> <link:label id="lab_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests_165c4e25-b034-4d53-9f34-1fca63d84248_negatedTerseLabel_en-US" xlink:label="lab_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Purchases of subsidiary shares from noncontrolling interests</link:label> <link:label id="lab_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests_label_en-US" xlink:label="lab_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Partners' Capital Account, Payments For Subsidiary Share Purchases From Noncontrolling Interests</link:label> <link:label id="lab_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests_documentation_en-US" xlink:label="lab_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Partners' Capital Account, Payments For Subsidiary Share Purchases From Noncontrolling Interests</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests" xlink:href="splp-20230930.xsd#splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests" xlink:to="lab_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_HeldToMaturitySecurities_a6ded1b0-63b8-4eb1-bad6-10e977cc217f_totalLabel_en-US" xlink:label="lab_us-gaap_HeldToMaturitySecurities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Held to maturity securities</link:label> <link:label id="lab_us-gaap_HeldToMaturitySecurities_label_en-US" xlink:label="lab_us-gaap_HeldToMaturitySecurities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecurities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecurities"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_HeldToMaturitySecurities" xlink:to="lab_us-gaap_HeldToMaturitySecurities" xlink:type="arc" order="1"/> <link:label id="lab_splp_VestingStatusAxis_db3857c5-770c-4fd0-a52f-e1a1cf9026e6_terseLabel_en-US" xlink:label="lab_splp_VestingStatusAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Vesting Status [Axis]</link:label> <link:label id="lab_splp_VestingStatusAxis_label_en-US" xlink:label="lab_splp_VestingStatusAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Vesting Status [Axis]</link:label> <link:label id="lab_splp_VestingStatusAxis_documentation_en-US" xlink:label="lab_splp_VestingStatusAxis" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Vesting Status</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_VestingStatusAxis" xlink:href="splp-20230930.xsd#splp_VestingStatusAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_VestingStatusAxis" xlink:to="lab_splp_VestingStatusAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination and Asset Acquisition [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:to="lab_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NotesReceivableNet_2ede1504-9de2-4ab5-ab9f-6e4b20b7b991_terseLabel_en-US" xlink:label="lab_us-gaap_NotesReceivableNet" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total loans</link:label> <link:label id="lab_us-gaap_NotesReceivableNet_87df401b-db79-4d8b-83ed-44f9f8306232_verboseLabel_en-US" xlink:label="lab_us-gaap_NotesReceivableNet" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total loans</link:label> <link:label id="lab_us-gaap_NotesReceivableNet_label_en-US" xlink:label="lab_us-gaap_NotesReceivableNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, after Allowance for Credit Loss</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesReceivableNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesReceivableNet"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NotesReceivableNet" xlink:to="lab_us-gaap_NotesReceivableNet" xlink:type="arc" order="1"/> <link:label id="lab_srt_ConsolidationItemsAxis_46798c1f-46fd-453d-bd30-acc248ba9db3_terseLabel_en-US" xlink:label="lab_srt_ConsolidationItemsAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Consolidation Items [Axis]</link:label> <link:label id="lab_srt_ConsolidationItemsAxis_label_en-US" xlink:label="lab_srt_ConsolidationItemsAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Consolidation Items [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationItemsAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_ConsolidationItemsAxis" xlink:to="lab_srt_ConsolidationItemsAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessAcquisitionsProFormaRevenue_6b08948b-5c89-4284-9de2-fad877c645d0_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total revenue</link:label> <link:label id="lab_us-gaap_BusinessAcquisitionsProFormaRevenue_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition, Pro Forma Revenue</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionsProFormaRevenue"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:to="lab_us-gaap_BusinessAcquisitionsProFormaRevenue" xlink:type="arc" order="1"/> <link:label id="lab_splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis_5b14becb-ef3e-462f-bfde-3ca168e0410e_terseLabel_en-US" xlink:label="lab_splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Management fee percentage, quarterly basis</link:label> <link:label id="lab_splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis_label_en-US" xlink:label="lab_splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party Transaction, Service Fee Percentage, Quarterly basis</link:label> <link:label id="lab_splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis_documentation_en-US" xlink:label="lab_splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party Transaction, Service Fee Percentage, Quarterly basis</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis" xlink:href="splp-20230930.xsd#splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis" xlink:to="lab_splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_8cbb57fa-92ee-4cb4-af2c-cbefe57af736_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]</link:label> <link:label id="lab_us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_label_en-US" xlink:label="lab_us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration" xlink:to="lab_us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ConsumerLoanMember_5540bb77-539f-4abf-8a51-47e775ffeb76_terseLabel_en-US" xlink:label="lab_us-gaap_ConsumerLoanMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Consumer loans</link:label> <link:label id="lab_us-gaap_ConsumerLoanMember_label_en-US" xlink:label="lab_us-gaap_ConsumerLoanMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Consumer Loan [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConsumerLoanMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsumerLoanMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ConsumerLoanMember" xlink:to="lab_us-gaap_ConsumerLoanMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer_978e39a5-05b6-493e-b7a0-4b1693cfe76c_terseLabel_en-US" xlink:label="lab_splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Minimum Capital Adequacy With Capital Buffer</link:label> <link:label id="lab_splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer_label_en-US" xlink:label="lab_splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tier One Leverage Capital Required for Capital Adequacy with Buffer</link:label> <link:label id="lab_splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer_documentation_en-US" xlink:label="lab_splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tier One Leverage Capital Required for Capital Adequacy with Buffer</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer" xlink:href="splp-20230930.xsd#splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer" xlink:to="lab_splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_19686779-7dd4-4597-aad7-762f46395960_terseLabel_en-US" xlink:label="lab_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Currency translation adjustments</link:label> <link:label id="lab_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_label_en-US" xlink:label="lab_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:to="lab_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivablePortfolioSegmentAxis_7014e6e4-8edf-46e4-b368-2e55297b5d4b_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivablePortfolioSegmentAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable Portfolio Segment [Axis]</link:label> <link:label id="lab_us-gaap_FinancingReceivablePortfolioSegmentAxis_label_en-US" xlink:label="lab_us-gaap_FinancingReceivablePortfolioSegmentAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable Portfolio Segment [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablePortfolioSegmentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablePortfolioSegmentAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivablePortfolioSegmentAxis" xlink:to="lab_us-gaap_FinancingReceivablePortfolioSegmentAxis" xlink:type="arc" order="1"/> <link:label id="lab_splp_SiteContingencyLossExposureNotAccruedCounteroffer_09c33d68-2558-4560-8a49-c854c02fedb0_terseLabel_en-US" xlink:label="lab_splp_SiteContingencyLossExposureNotAccruedCounteroffer" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Counteroffer</link:label> <link:label id="lab_splp_SiteContingencyLossExposureNotAccruedCounteroffer_label_en-US" xlink:label="lab_splp_SiteContingencyLossExposureNotAccruedCounteroffer" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Site Contingency, Loss Exposure, Not Accrued Counteroffer</link:label> <link:label id="lab_splp_SiteContingencyLossExposureNotAccruedCounteroffer_documentation_en-US" xlink:label="lab_splp_SiteContingencyLossExposureNotAccruedCounteroffer" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Site Contingency, Loss Exposure, Not Accrued Counteroffer</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SiteContingencyLossExposureNotAccruedCounteroffer" xlink:href="splp-20230930.xsd#splp_SiteContingencyLossExposureNotAccruedCounteroffer"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SiteContingencyLossExposureNotAccruedCounteroffer" xlink:to="lab_splp_SiteContingencyLossExposureNotAccruedCounteroffer" xlink:type="arc" order="1"/> <link:label id="lab_splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss_b62531b9-1b1c-4b91-9aa9-10f35c70aec5_terseLabel_en-US" xlink:label="lab_splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Premium finance receivables acquired</link:label> <link:label id="lab_splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss_label_en-US" xlink:label="lab_splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Acquisition, Assets Acquired, Financing Receivable, After Allowance for Credit Loss</link:label> <link:label id="lab_splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss_documentation_en-US" xlink:label="lab_splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Acquisition, Assets Acquired, Financing Receivable, After Allowance for Credit Loss</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss" xlink:href="splp-20230930.xsd#splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss" xlink:to="lab_splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing_9deb3789-b274-4a29-8a22-714ac3d0d7b3_verboseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loans past due 90 days or more</link:label> <link:label id="lab_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing_bcf7926e-25f7-4de5-bcd7-5ebba7089931_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Recorded Investment In Accruing Loans 90+ Days Past Due</link:label> <link:label id="lab_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing_label_en-US" xlink:label="lab_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, 90 Days or More Past Due, Still Accruing</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" xlink:to="lab_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable_d72843f2-8ba3-452c-aaf4-dd9fc77d6ed4_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table]</link:label> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable" xlink:type="arc" order="1"/> <link:label id="lab_splp_MarketValuePerOunceGold_22292498-5f71-4c0e-8c01-9af037c374a4_terseLabel_en-US" xlink:label="lab_splp_MarketValuePerOunceGold" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Market value per ounce, Gold (in dollars per ounce)</link:label> <link:label id="lab_splp_MarketValuePerOunceGold_label_en-US" xlink:label="lab_splp_MarketValuePerOunceGold" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Market Value Per Ounce, Gold</link:label> <link:label id="lab_splp_MarketValuePerOunceGold_documentation_en-US" xlink:label="lab_splp_MarketValuePerOunceGold" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Market Value Per Ounce, Gold</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_MarketValuePerOunceGold" xlink:href="splp-20230930.xsd#splp_MarketValuePerOunceGold"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_MarketValuePerOunceGold" xlink:to="lab_splp_MarketValuePerOunceGold" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_67ac2690-74fc-4c93-8a06-af15c411a00e_totalLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total liabilities assumed</link:label> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityEmergingGrowthCompany_e487ca6d-ba1a-4b09-bb09-90f559ff210a_terseLabel_en-US" xlink:label="lab_dei_EntityEmergingGrowthCompany" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Emerging Growth Company</link:label> <link:label id="lab_dei_EntityEmergingGrowthCompany_label_en-US" xlink:label="lab_dei_EntityEmergingGrowthCompany" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Emerging Growth Company</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityEmergingGrowthCompany"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityEmergingGrowthCompany" xlink:to="lab_dei_EntityEmergingGrowthCompany" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease_0ec0ce6a-eb82-4ab2-9a48-9f835bc57bf8_verboseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Allowance for loan loss, increase (decrease)</link:label> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease_b53fd7d8-5bce-4d77-8e06-4a1ee66770e2_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Allowance for loan loss increase</link:label> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease_label_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Allowance for Credit Loss, Period Increase (Decrease)</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease" xlink:to="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease" xlink:type="arc" order="1"/> <link:label id="lab_splp_MarketValuePerOuncePalladium_da0083f0-c1f3-42d7-9285-472b15397d0a_terseLabel_en-US" xlink:label="lab_splp_MarketValuePerOuncePalladium" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Market value per ounce, Palladium (in dollars per ounce)</link:label> <link:label id="lab_splp_MarketValuePerOuncePalladium_label_en-US" xlink:label="lab_splp_MarketValuePerOuncePalladium" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Market Value Per Ounce, Palladium</link:label> <link:label id="lab_splp_MarketValuePerOuncePalladium_documentation_en-US" xlink:label="lab_splp_MarketValuePerOuncePalladium" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Market Value Per Ounce, Palladium</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_MarketValuePerOuncePalladium" xlink:href="splp-20230930.xsd#splp_MarketValuePerOuncePalladium"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_MarketValuePerOuncePalladium" xlink:to="lab_splp_MarketValuePerOuncePalladium" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IntangibleAssetsNetExcludingGoodwill_f0100b05-1c44-4abe-9a5b-dceb3f94521c_terseLabel_en-US" xlink:label="lab_us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other intangible assets, net</link:label> <link:label id="lab_us-gaap_IntangibleAssetsNetExcludingGoodwill_label_en-US" xlink:label="lab_us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Intangible Assets, Net (Excluding Goodwill)</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:to="lab_us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InventoryFinishedGoods_b1e91749-e27a-4066-93e2-7f0fbc2897c9_terseLabel_en-US" xlink:label="lab_us-gaap_InventoryFinishedGoods" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finished products</link:label> <link:label id="lab_us-gaap_InventoryFinishedGoods_label_en-US" xlink:label="lab_us-gaap_InventoryFinishedGoods" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory, Finished Goods, Gross</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryFinishedGoods" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryFinishedGoods"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryFinishedGoods" xlink:to="lab_us-gaap_InventoryFinishedGoods" xlink:type="arc" order="1"/> <link:label id="lab_splp_ReimbursableExpensesMember_dd860778-3aaf-4203-bd21-b67ba13328f2_terseLabel_en-US" xlink:label="lab_splp_ReimbursableExpensesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Reimbursable Expenses</link:label> <link:label id="lab_splp_ReimbursableExpensesMember_label_en-US" xlink:label="lab_splp_ReimbursableExpensesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Reimbursable Expenses [Member]</link:label> <link:label id="lab_splp_ReimbursableExpensesMember_documentation_en-US" xlink:label="lab_splp_ReimbursableExpensesMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Reimbursable Expenses [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ReimbursableExpensesMember" xlink:href="splp-20230930.xsd#splp_ReimbursableExpensesMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ReimbursableExpensesMember" xlink:to="lab_splp_ReimbursableExpensesMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_a3f93dd2-7cd6-45b0-a61e-fed96c92db6f_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Customer relationships</link:label> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_5c5e11bc-af6c-4872-a24c-01ec3131d5bf_terseLabel_en-US" xlink:label="lab_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Weighted-average number of common units outstanding - diluted (in shares)</link:label> <link:label id="lab_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_22aba837-1298-4241-8bef-d5b6f00c092f_totalLabel_en-US" xlink:label="lab_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Denominator for net income per common unit - diluted (in shares)</link:label> <link:label id="lab_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_label_en-US" xlink:label="lab_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Weighted Average Limited Partnership Units Outstanding, Diluted</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted" xlink:to="lab_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_79006f92-c21e-4871-89d7-53be8f348a62_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair value of Aerojet common stock</link:label> <link:label id="lab_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition, Equity Interest Issued or Issuable, Value Assigned</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned" xlink:to="lab_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned" xlink:type="arc" order="1"/> <link:label id="lab_splp_LineOfCreditFacilityAvailableIncreaseAmount_d3309cea-e825-4287-b7a7-6c4f64d5455e_terseLabel_en-US" xlink:label="lab_splp_LineOfCreditFacilityAvailableIncreaseAmount" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Line of credit, amount available for increase</link:label> <link:label id="lab_splp_LineOfCreditFacilityAvailableIncreaseAmount_label_en-US" xlink:label="lab_splp_LineOfCreditFacilityAvailableIncreaseAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Line of Credit Facility, Available Increase Amount</link:label> <link:label id="lab_splp_LineOfCreditFacilityAvailableIncreaseAmount_documentation_en-US" xlink:label="lab_splp_LineOfCreditFacilityAvailableIncreaseAmount" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Line of Credit Facility, Available Increase Amount</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_LineOfCreditFacilityAvailableIncreaseAmount" xlink:href="splp-20230930.xsd#splp_LineOfCreditFacilityAvailableIncreaseAmount"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_LineOfCreditFacilityAvailableIncreaseAmount" xlink:to="lab_splp_LineOfCreditFacilityAvailableIncreaseAmount" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CommonStockMember_5e40bf06-ac22-4a4b-9a86-d3eda4a7aa19_terseLabel_en-US" xlink:label="lab_us-gaap_CommonStockMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Stock</link:label> <link:label id="lab_us-gaap_CommonStockMember_label_en-US" xlink:label="lab_us-gaap_CommonStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Stock [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommonStockMember" xlink:to="lab_us-gaap_CommonStockMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax_3b0ea2cf-8218-4405-a126-627a3519e98e_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Changes in pension liabilities and post-retirement benefit obligations</link:label> <link:label id="lab_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax_label_en-US" xlink:label="lab_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, after Tax</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" xlink:to="lab_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable_0852d14a-46b4-4a72-88a2-a48266a8a12d_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table]</link:label> <link:label id="lab_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable_label_en-US" xlink:label="lab_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable" xlink:to="lab_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityAddressPostalZipCode_aa0ecbf0-50ec-40d5-bdb2-7ef9e6acad77_terseLabel_en-US" xlink:label="lab_dei_EntityAddressPostalZipCode" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Address, Postal Zip Code</link:label> <link:label id="lab_dei_EntityAddressPostalZipCode_label_en-US" xlink:label="lab_dei_EntityAddressPostalZipCode" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Address, Postal Zip Code</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityAddressPostalZipCode" xlink:to="lab_dei_EntityAddressPostalZipCode" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncomeStatementLocationDomain_93c3257d-0c8f-490d-a6dd-29f0f3900238_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeStatementLocationDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income Statement Location [Domain]</link:label> <link:label id="lab_us-gaap_IncomeStatementLocationDomain_label_en-US" xlink:label="lab_us-gaap_IncomeStatementLocationDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income Statement Location [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementLocationDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementLocationDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeStatementLocationDomain" xlink:to="lab_us-gaap_IncomeStatementLocationDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DebtWeightedAverageInterestRate_fd44f632-4f36-45e2-b862-9e1d0bfdb560_terseLabel_en-US" xlink:label="lab_us-gaap_DebtWeightedAverageInterestRate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Weighted average interest rate</link:label> <link:label id="lab_us-gaap_DebtWeightedAverageInterestRate_label_en-US" xlink:label="lab_us-gaap_DebtWeightedAverageInterestRate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt, Weighted Average Interest Rate</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtWeightedAverageInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtWeightedAverageInterestRate"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtWeightedAverageInterestRate" xlink:to="lab_us-gaap_DebtWeightedAverageInterestRate" xlink:type="arc" order="1"/> <link:label id="lab_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross_c8fc8170-3a1b-4e93-8321-b53caa6970c2_totalLabel_en-US" xlink:label="lab_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing receivable, including loans held for sale, gross, total</link:label> <link:label id="lab_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross_label_en-US" xlink:label="lab_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Notes and Loans Receivable, Including Loans Held for Sale, Gross</link:label> <link:label id="lab_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross_documentation_en-US" xlink:label="lab_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Notes and Loans Receivable, Including Loans Held for Sale, Gross</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross" xlink:href="splp-20230930.xsd#splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross" xlink:to="lab_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_b605443d-a36f-4a52-ba79-937f6e06de00_terseLabel_en-US" xlink:label="lab_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income attributable to common unitholders (in dollars per share)</link:label> <link:label id="lab_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_be5a71b2-cd4a-45dd-97c9-4c69424fab67_verboseLabel_en-US" xlink:label="lab_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income attributable to common unitholders - diluted (in dollars per share)</link:label> <link:label id="lab_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_label_en-US" xlink:label="lab_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Income (Loss), Net of Tax, Per Outstanding Limited Partnership Unit, Diluted</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" xlink:to="lab_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" xlink:type="arc" order="1"/> <link:label id="lab_srt_MinimumMember_788ca3cc-f964-4a82-9776-f65365234aca_terseLabel_en-US" xlink:label="lab_srt_MinimumMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Minimum</link:label> <link:label id="lab_srt_MinimumMember_label_en-US" xlink:label="lab_srt_MinimumMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Minimum [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_MinimumMember" xlink:to="lab_srt_MinimumMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PropertyPlantAndEquipmentNet_ff6ce096-2c73-400a-8cd2-a5e6851dbcd1_terseLabel_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentNet" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Property, plant and equipment, net</link:label> <link:label id="lab_us-gaap_PropertyPlantAndEquipmentNet_label_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Property, Plant and Equipment, Net</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentNet" xlink:to="lab_us-gaap_PropertyPlantAndEquipmentNet" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherComprehensiveIncomeLossNetOfTax_d7cae21e-43f4-4946-a39e-6c7f26e05939_totalLabel_en-US" xlink:label="lab_us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other comprehensive (loss) income</link:label> <link:label id="lab_us-gaap_OtherComprehensiveIncomeLossNetOfTax_label_en-US" xlink:label="lab_us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Comprehensive Income (Loss), Net of Tax</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:to="lab_us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" order="1"/> <link:label id="lab_splp_OtherDomesticDebtMember_1426f355-bdfe-4c41-97b0-3e502fd57e94_terseLabel_en-US" xlink:label="lab_splp_OtherDomesticDebtMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other debt - domestic</link:label> <link:label id="lab_splp_OtherDomesticDebtMember_label_en-US" xlink:label="lab_splp_OtherDomesticDebtMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Domestic Debt [Member]</link:label> <link:label id="lab_splp_OtherDomesticDebtMember_documentation_en-US" xlink:label="lab_splp_OtherDomesticDebtMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Domestic Debt [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_OtherDomesticDebtMember" xlink:href="splp-20230930.xsd#splp_OtherDomesticDebtMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_OtherDomesticDebtMember" xlink:to="lab_splp_OtherDomesticDebtMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DisposalGroupClassificationAxis_d6056461-543a-49bf-a7a7-12e9ff02c3e9_terseLabel_en-US" xlink:label="lab_us-gaap_DisposalGroupClassificationAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disposal Group Classification [Axis]</link:label> <link:label id="lab_us-gaap_DisposalGroupClassificationAxis_label_en-US" xlink:label="lab_us-gaap_DisposalGroupClassificationAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disposal Group Classification [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupClassificationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupClassificationAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DisposalGroupClassificationAxis" xlink:to="lab_us-gaap_DisposalGroupClassificationAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_StatementOfCashFlowsAbstract_label_en-US" xlink:label="lab_us-gaap_StatementOfCashFlowsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Statement of Cash Flows [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfCashFlowsAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementOfCashFlowsAbstract" xlink:to="lab_us-gaap_StatementOfCashFlowsAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AssetsAbstract_7bd42b70-e04a-4380-99c8-1654bce5364c_terseLabel_en-US" xlink:label="lab_us-gaap_AssetsAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">ASSETS</link:label> <link:label id="lab_us-gaap_AssetsAbstract_320cdc5f-b4a5-4b49-b03b-34750b587158_verboseLabel_en-US" xlink:label="lab_us-gaap_AssetsAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Assets:</link:label> <link:label id="lab_us-gaap_AssetsAbstract_label_en-US" xlink:label="lab_us-gaap_AssetsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Assets [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AssetsAbstract" xlink:to="lab_us-gaap_AssetsAbstract" xlink:type="arc" order="1"/> <link:label id="lab_splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets_11e42cbf-334c-4ca0-b6d0-7d286ed86268_terseLabel_en-US" xlink:label="lab_splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Capital conversation buffer of risk-weighted assets</link:label> <link:label id="lab_splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets_label_en-US" xlink:label="lab_splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Equity Tier One Capital for Capital Adequacy, Capital Buffer To Risk Weighted Assets</link:label> <link:label id="lab_splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets_documentation_en-US" xlink:label="lab_splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Equity Tier One Capital for Capital Adequacy, Capital Buffer To Risk Weighted Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets" xlink:href="splp-20230930.xsd#splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets" xlink:to="lab_splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CommodityContractMember_a088d6f1-12b1-4901-a842-52e933dd4a23_netLabel_en-US" xlink:label="lab_us-gaap_CommodityContractMember" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commodity contracts</link:label> <link:label id="lab_us-gaap_CommodityContractMember_248b9029-d28b-4fb1-9b6d-102b061df08c_terseLabel_en-US" xlink:label="lab_us-gaap_CommodityContractMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commodity</link:label> <link:label id="lab_us-gaap_CommodityContractMember_44674cf5-435e-4adf-823b-f1864fbfa90a_verboseLabel_en-US" xlink:label="lab_us-gaap_CommodityContractMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commodity contracts on precious metal and commodity inventories</link:label> <link:label id="lab_us-gaap_CommodityContractMember_label_en-US" xlink:label="lab_us-gaap_CommodityContractMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commodity Contract [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommodityContractMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommodityContractMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommodityContractMember" xlink:to="lab_us-gaap_CommodityContractMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock_447bd7de-04e2-4820-8cfa-809131cbbc65_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Derivative Instruments in Statement of Financial Position, Fair Value</link:label> <link:label id="lab_us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock" xlink:to="lab_us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation_85f75a0d-6c03-4eb4-89f5-88c31b97ab9d_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tax withholding related to vesting of restricted units</link:label> <link:label id="lab_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation_label_en-US" xlink:label="lab_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payment, Tax Withholding, Share-Based Payment Arrangement</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:to="lab_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LiabilitiesAbstract_43226ba7-cba5-4265-b728-4d6b3952ed56_terseLabel_en-US" xlink:label="lab_us-gaap_LiabilitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Liabilities:</link:label> <link:label id="lab_us-gaap_LiabilitiesAbstract_label_en-US" xlink:label="lab_us-gaap_LiabilitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Liabilities [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LiabilitiesAbstract" xlink:to="lab_us-gaap_LiabilitiesAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NetCashProvidedByUsedInFinancingActivities_7bce246d-ba6c-4617-8361-10f132ff685f_totalLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net cash provided by financing activities</link:label> <link:label id="lab_us-gaap_NetCashProvidedByUsedInFinancingActivities_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="lab_us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RetirementPlanTypeAxis_d3a8d4b1-9d39-46b8-9f8f-21ea749ce7b3_terseLabel_en-US" xlink:label="lab_us-gaap_RetirementPlanTypeAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Retirement Plan Type [Axis]</link:label> <link:label id="lab_us-gaap_RetirementPlanTypeAxis_label_en-US" xlink:label="lab_us-gaap_RetirementPlanTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Retirement Plan Type [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetirementPlanTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetirementPlanTypeAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RetirementPlanTypeAxis" xlink:to="lab_us-gaap_RetirementPlanTypeAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_8ed6d4d1-e7d7-4cef-bf3a-e2741e621dbd_terseLabel_en-US" xlink:label="lab_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commitments and Contingencies</link:label> <link:label id="lab_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_label_en-US" xlink:label="lab_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commitments and Contingencies Disclosure [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="lab_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_25d9b764-752b-49f6-90fa-a126a9b16484_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other</link:label> <link:label id="lab_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_label_en-US" xlink:label="lab_us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payments for (Proceeds from) Other Investing Activities</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForProceedsFromOtherInvestingActivities"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:to="lab_us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_UnusualOrInfrequentItemAxis_522d21e6-25b8-465f-b47d-5dc6310a157a_terseLabel_en-US" xlink:label="lab_us-gaap_UnusualOrInfrequentItemAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Unusual or Infrequent Item, or Both [Axis]</link:label> <link:label id="lab_us-gaap_UnusualOrInfrequentItemAxis_label_en-US" xlink:label="lab_us-gaap_UnusualOrInfrequentItemAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Unusual or Infrequent Item, or Both [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnusualOrInfrequentItemAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnusualOrInfrequentItemAxis" xlink:to="lab_us-gaap_UnusualOrInfrequentItemAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LongTermDebtCurrent_059feff1-4d2e-4a25-b256-e19469bde1c5_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Current portion of long-term debt</link:label> <link:label id="lab_us-gaap_LongTermDebtCurrent_f1c066d3-3cb6-43f4-a20b-b0aa5697d0a2_verboseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Less: portion due within one year</link:label> <link:label id="lab_us-gaap_LongTermDebtCurrent_label_en-US" xlink:label="lab_us-gaap_LongTermDebtCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-Term Debt, Current Maturities</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtCurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtCurrent" xlink:to="lab_us-gaap_LongTermDebtCurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativeNonmonetaryNotionalAmountMass_3b703f59-2763-450c-b683-b5e3c1043672_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeNonmonetaryNotionalAmountMass" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Amount (in whole units)</link:label> <link:label id="lab_us-gaap_DerivativeNonmonetaryNotionalAmountMass_label_en-US" xlink:label="lab_us-gaap_DerivativeNonmonetaryNotionalAmountMass" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative, Nonmonetary Notional Amount, Mass</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeNonmonetaryNotionalAmountMass" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeNonmonetaryNotionalAmountMass"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeNonmonetaryNotionalAmountMass" xlink:to="lab_us-gaap_DerivativeNonmonetaryNotionalAmountMass" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory_9d4a7e80-9fbc-47f5-b849-3384b50c5261_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Inventories, net</link:label> <link:label id="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Inventory</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory" xlink:to="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CapitalToRiskWeightedAssets_f59a44f7-1c85-4cc9-88d5-a81ecc9c94e2_terseLabel_en-US" xlink:label="lab_us-gaap_CapitalToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Actual (Ratio)</link:label> <link:label id="lab_us-gaap_CapitalToRiskWeightedAssets_label_en-US" xlink:label="lab_us-gaap_CapitalToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Total Risk-Based Capital Ratio, Actual</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalToRiskWeightedAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalToRiskWeightedAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CapitalToRiskWeightedAssets" xlink:to="lab_us-gaap_CapitalToRiskWeightedAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember_44aa228d-164e-4784-9307-37d5ef541ad8_terseLabel_en-US" xlink:label="lab_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Discontinued Operations, Disposed of by Sale</link:label> <link:label id="lab_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember_label_en-US" xlink:label="lab_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Discontinued Operations, Disposed of by Sale [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DiscontinuedOperationsDisposedOfBySaleMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" xlink:to="lab_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncomeTaxesPaid_9f452ee1-7617-48f1-9621-7e4bd5767438_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeTaxesPaid" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Taxes</link:label> <link:label id="lab_us-gaap_IncomeTaxesPaid_label_en-US" xlink:label="lab_us-gaap_IncomeTaxesPaid" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income Taxes Paid</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxesPaid" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxesPaid"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeTaxesPaid" xlink:to="lab_us-gaap_IncomeTaxesPaid" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent_3a05deff-c05d-4ef2-8f43-a2a22c3c00eb_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accrued pension liabilities</link:label> <link:label id="lab_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Liability, Defined Benefit Pension Plan, Noncurrent</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent" xlink:to="lab_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized_2b4f90ca-a039-42ec-a8cb-0bb75fd1e303_terseLabel_en-US" xlink:label="lab_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">To Be Well Capitalized Under Prompt Corrective Provisions</link:label> <link:label id="lab_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized_label_en-US" xlink:label="lab_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Tier 1 Risk-Based Capital, Well Capitalized, Minimum</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized" xlink:to="lab_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized" xlink:type="arc" order="1"/> <link:label id="lab_dei_DocumentTransitionReport_766867c2-b6a1-4f36-a382-87e644e49be9_terseLabel_en-US" xlink:label="lab_dei_DocumentTransitionReport" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Document Transition Report</link:label> <link:label id="lab_dei_DocumentTransitionReport_label_en-US" xlink:label="lab_dei_DocumentTransitionReport" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Document Transition Report</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentTransitionReport"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentTransitionReport" xlink:to="lab_dei_DocumentTransitionReport" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_GoodwillPurchaseAccountingAdjustments_e91d6e69-855a-4937-bbc1-8bd64dd9ef1c_terseLabel_en-US" xlink:label="lab_us-gaap_GoodwillPurchaseAccountingAdjustments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Goodwill</link:label> <link:label id="lab_us-gaap_GoodwillPurchaseAccountingAdjustments_label_en-US" xlink:label="lab_us-gaap_GoodwillPurchaseAccountingAdjustments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Goodwill, Purchase Accounting Adjustments</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillPurchaseAccountingAdjustments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillPurchaseAccountingAdjustments"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GoodwillPurchaseAccountingAdjustments" xlink:to="lab_us-gaap_GoodwillPurchaseAccountingAdjustments" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment_15133270-4fe7-4099-a3cd-201a3f03fb50_terseLabel_en-US" xlink:label="lab_us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Merchandise under consignment</link:label> <link:label id="lab_us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment_label_en-US" xlink:label="lab_us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Inventory, Materials, Supplies and Merchandise under Consignment, Gross</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment" xlink:to="lab_us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_ae15d423-cb1a-472b-be63-240517b7c41d_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Business Acquisitions, by Acquisition [Table]</link:label> <link:label id="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_label_en-US" xlink:label="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Business Acquisitions, by Acquisition [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:type="arc" order="1"/> <link:label id="lab_splp_ContractWithCustomerLiabilityDeferralOfRevenue_f3815a21-8625-4b47-8f8c-9a382b05f7c5_terseLabel_en-US" xlink:label="lab_splp_ContractWithCustomerLiabilityDeferralOfRevenue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Deferral of revenue</link:label> <link:label id="lab_splp_ContractWithCustomerLiabilityDeferralOfRevenue_label_en-US" xlink:label="lab_splp_ContractWithCustomerLiabilityDeferralOfRevenue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Contract with Customer, Liability, Deferral of Revenue</link:label> <link:label id="lab_splp_ContractWithCustomerLiabilityDeferralOfRevenue_documentation_en-US" xlink:label="lab_splp_ContractWithCustomerLiabilityDeferralOfRevenue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Contract with Customer, Liability, Deferral of Revenue</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ContractWithCustomerLiabilityDeferralOfRevenue" xlink:href="splp-20230930.xsd#splp_ContractWithCustomerLiabilityDeferralOfRevenue"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ContractWithCustomerLiabilityDeferralOfRevenue" xlink:to="lab_splp_ContractWithCustomerLiabilityDeferralOfRevenue" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets_51f3a6f7-e6c6-43d3-9f00-384bf93a4b05_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net proceeds</link:label> <link:label id="lab_us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets_label_en-US" xlink:label="lab_us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Proceeds from Sales of Business, Affiliate and Productive Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets" xlink:to="lab_us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets" xlink:type="arc" order="1"/> <link:label id="lab_splp_SeriesEConvertiblePreferredStockMember_eed5b738-6c66-48cc-970e-2ea0d7cd81d5_terseLabel_en-US" xlink:label="lab_splp_SeriesEConvertiblePreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Series E Convertible Preferred Stock</link:label> <link:label id="lab_splp_SeriesEConvertiblePreferredStockMember_label_en-US" xlink:label="lab_splp_SeriesEConvertiblePreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Series E Convertible Preferred Stock [Member]</link:label> <link:label id="lab_splp_SeriesEConvertiblePreferredStockMember_documentation_en-US" xlink:label="lab_splp_SeriesEConvertiblePreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Series E Convertible Preferred Stock</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SeriesEConvertiblePreferredStockMember" xlink:href="splp-20230930.xsd#splp_SeriesEConvertiblePreferredStockMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SeriesEConvertiblePreferredStockMember" xlink:to="lab_splp_SeriesEConvertiblePreferredStockMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_72823c53-71fd-4e8e-9b38-7553f9c67999_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</link:label> <link:label id="lab_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_label_en-US" xlink:label="lab_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:to="lab_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:type="arc" order="1"/> <link:label id="lab_splp_ConvertibleNotesMember_2c152578-f4ed-4a9d-8405-4e122ef5e04f_terseLabel_en-US" xlink:label="lab_splp_ConvertibleNotesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Connect, Inc. convertible notes</link:label> <link:label id="lab_splp_ConvertibleNotesMember_label_en-US" xlink:label="lab_splp_ConvertibleNotesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Convertible Notes [Member]</link:label> <link:label id="lab_splp_ConvertibleNotesMember_documentation_en-US" xlink:label="lab_splp_ConvertibleNotesMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Convertible Notes</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ConvertibleNotesMember" xlink:href="splp-20230930.xsd#splp_ConvertibleNotesMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ConvertibleNotesMember" xlink:to="lab_splp_ConvertibleNotesMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativeInstrumentRiskAxis_a2bab339-de91-4942-8c61-22b1b9d14fbc_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeInstrumentRiskAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Instrument [Axis]</link:label> <link:label id="lab_us-gaap_DerivativeInstrumentRiskAxis_label_en-US" xlink:label="lab_us-gaap_DerivativeInstrumentRiskAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Instrument [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentRiskAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis" xlink:to="lab_us-gaap_DerivativeInstrumentRiskAxis" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities_91d72986-cea6-45ad-9ed7-ad2c4aeab53c_terseLabel_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Accrued liabilities</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities_label_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Liabilities, Accrued Liabilities</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities_documentation_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Liabilities, Accrued Liabilities</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities" xlink:to="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities" xlink:type="arc" order="1"/> <link:label id="lab_splp_SPGeneralServicesLLCMember_23722642-b44e-449e-a030-9f07a22f28bb_terseLabel_en-US" xlink:label="lab_splp_SPGeneralServicesLLCMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">SP General Services LLC</link:label> <link:label id="lab_splp_SPGeneralServicesLLCMember_label_en-US" xlink:label="lab_splp_SPGeneralServicesLLCMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">SP General Services LLC [Member]</link:label> <link:label id="lab_splp_SPGeneralServicesLLCMember_documentation_en-US" xlink:label="lab_splp_SPGeneralServicesLLCMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">SP General Services LLC [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SPGeneralServicesLLCMember" xlink:href="splp-20230930.xsd#splp_SPGeneralServicesLLCMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SPGeneralServicesLLCMember" xlink:to="lab_splp_SPGeneralServicesLLCMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_SubstandardMember_a6caf6e9-1440-4e49-ba60-f591b0ea2ab3_terseLabel_en-US" xlink:label="lab_us-gaap_SubstandardMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Sub- standard</link:label> <link:label id="lab_us-gaap_SubstandardMember_label_en-US" xlink:label="lab_us-gaap_SubstandardMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Substandard [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubstandardMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubstandardMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SubstandardMember" xlink:to="lab_us-gaap_SubstandardMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock_91b3294f-fb1c-44b4-9050-22a87a5c2237_terseLabel_en-US" xlink:label="lab_splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Available-for-sale Securities and Equity Method Investments</link:label> <link:label id="lab_splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock_label_en-US" xlink:label="lab_splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Available-for-sale Securities and Equity Method Investments [Table Text Block]</link:label> <link:label id="lab_splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock_documentation_en-US" xlink:label="lab_splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Available-for-sale Securities and Equity Method Investments [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock" xlink:href="splp-20230930.xsd#splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock" xlink:to="lab_splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LimitedPartnersCapitalAccount_ee820f67-3412-412d-ba3d-a6eba30a9077_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedPartnersCapitalAccount" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Partners' capital common units: 21,304,915 and 21,605,093 issued and outstanding (after deducting 18,359,295 and 17,904,679 units held in treasury, at cost of $328,985 and $309,257), respectively</link:label> <link:label id="lab_us-gaap_LimitedPartnersCapitalAccount_label_en-US" xlink:label="lab_us-gaap_LimitedPartnersCapitalAccount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Limited Partners' Capital Account</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LimitedPartnersCapitalAccount"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LimitedPartnersCapitalAccount" xlink:to="lab_us-gaap_LimitedPartnersCapitalAccount" xlink:type="arc" order="1"/> <link:label id="lab_splp_CamdenMember_a44edd16-a232-4083-bbe2-7b0ba03bf7a7_terseLabel_en-US" xlink:label="lab_splp_CamdenMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Camden</link:label> <link:label id="lab_splp_CamdenMember_label_en-US" xlink:label="lab_splp_CamdenMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Camden [Member]</link:label> <link:label id="lab_splp_CamdenMember_documentation_en-US" xlink:label="lab_splp_CamdenMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Camden [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CamdenMember" xlink:href="splp-20230930.xsd#splp_CamdenMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CamdenMember" xlink:to="lab_splp_CamdenMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_ManagementFeeMember_c43239ad-4d23-4031-ae8f-6bd30c9a5a89_terseLabel_en-US" xlink:label="lab_splp_ManagementFeeMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Management Fee</link:label> <link:label id="lab_splp_ManagementFeeMember_label_en-US" xlink:label="lab_splp_ManagementFeeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Management Fee [Member]</link:label> <link:label id="lab_splp_ManagementFeeMember_documentation_en-US" xlink:label="lab_splp_ManagementFeeMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Management Fee [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ManagementFeeMember" xlink:href="splp-20230930.xsd#splp_ManagementFeeMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ManagementFeeMember" xlink:to="lab_splp_ManagementFeeMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativeAssets_cc91fdab-162c-4b48-b454-00e11e68dc18_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative assets</link:label> <link:label id="lab_us-gaap_DerivativeAssets_label_en-US" xlink:label="lab_us-gaap_DerivativeAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Asset</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeAssets" xlink:to="lab_us-gaap_DerivativeAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancialServiceMember_e2c15c19-a25e-4da8-91cd-8d3cc52431d9_terseLabel_en-US" xlink:label="lab_us-gaap_FinancialServiceMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Services revenue</link:label> <link:label id="lab_us-gaap_FinancialServiceMember_label_en-US" xlink:label="lab_us-gaap_FinancialServiceMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Service [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialServiceMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialServiceMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancialServiceMember" xlink:to="lab_us-gaap_FinancialServiceMember" xlink:type="arc" order="1"/> <link:label id="lab_srt_ConsolidationEliminationsMember_9701b1a8-ed05-48f0-a705-9cda6ce124e6_terseLabel_en-US" xlink:label="lab_srt_ConsolidationEliminationsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Consolidation, eliminations</link:label> <link:label id="lab_srt_ConsolidationEliminationsMember_label_en-US" xlink:label="lab_srt_ConsolidationEliminationsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Consolidation, Eliminations [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationEliminationsMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationEliminationsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_ConsolidationEliminationsMember" xlink:to="lab_srt_ConsolidationEliminationsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_SubsequentEventTypeAxis_eed2e6ca-ae69-4be6-8a5c-efbbf6649685_terseLabel_en-US" xlink:label="lab_us-gaap_SubsequentEventTypeAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Subsequent Event Type [Axis]</link:label> <link:label id="lab_us-gaap_SubsequentEventTypeAxis_label_en-US" xlink:label="lab_us-gaap_SubsequentEventTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Subsequent Event Type [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventTypeAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SubsequentEventTypeAxis" xlink:to="lab_us-gaap_SubsequentEventTypeAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_label_en-US" xlink:label="lab_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Statement of Comprehensive Income [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:to="lab_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:type="arc" order="1"/> <link:label id="lab_splp_TierOneCommonCapitalForCapitalAdequacywithBuffer_048afbc5-72b1-4701-8656-0f98c5efa47e_terseLabel_en-US" xlink:label="lab_splp_TierOneCommonCapitalForCapitalAdequacywithBuffer" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Minimum Capital Adequacy With Capital Buffer</link:label> <link:label id="lab_splp_TierOneCommonCapitalForCapitalAdequacywithBuffer_label_en-US" xlink:label="lab_splp_TierOneCommonCapitalForCapitalAdequacywithBuffer" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tier One Common Capital For Capital Adequacy with Buffer</link:label> <link:label id="lab_splp_TierOneCommonCapitalForCapitalAdequacywithBuffer_documentation_en-US" xlink:label="lab_splp_TierOneCommonCapitalForCapitalAdequacywithBuffer" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tier One Common Capital For Capital Adequacy with Buffer</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneCommonCapitalForCapitalAdequacywithBuffer" xlink:href="splp-20230930.xsd#splp_TierOneCommonCapitalForCapitalAdequacywithBuffer"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_TierOneCommonCapitalForCapitalAdequacywithBuffer" xlink:to="lab_splp_TierOneCommonCapitalForCapitalAdequacywithBuffer" xlink:type="arc" order="1"/> <link:label id="lab_splp_MarketValuePerOunceSilver_6bd6ffc4-e3f7-43fd-a82f-3db931b6e014_terseLabel_en-US" xlink:label="lab_splp_MarketValuePerOunceSilver" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Market value per ounce, Silver (in dollars per ounce)</link:label> <link:label id="lab_splp_MarketValuePerOunceSilver_label_en-US" xlink:label="lab_splp_MarketValuePerOunceSilver" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Market Value Per Ounce, Silver</link:label> <link:label id="lab_splp_MarketValuePerOunceSilver_documentation_en-US" xlink:label="lab_splp_MarketValuePerOunceSilver" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Market Value Per Ounce, Silver</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_MarketValuePerOunceSilver" xlink:href="splp-20230930.xsd#splp_MarketValuePerOunceSilver"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_MarketValuePerOunceSilver" xlink:to="lab_splp_MarketValuePerOunceSilver" xlink:type="arc" order="1"/> <link:label id="lab_currency_XAU_532bb857-9b50-4bb4-affd-758abfd20b8a_terseLabel_en-US" xlink:label="lab_currency_XAU" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Gold, Ounces</link:label> <link:label id="lab_currency_XAU_label_en-US" xlink:label="lab_currency_XAU" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Gold, Ounces</link:label> <link:loc xlink:type="locator" xlink:label="loc_currency_XAU" xlink:href="https://xbrl.sec.gov/currency/2023/currency-2023.xsd#currency_XAU"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_currency_XAU" xlink:to="lab_currency_XAU" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_a3a9dd41-90ae-46fb-8c86-089cee9d1c8a_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Table]</link:label> <link:label id="lab_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable" xlink:to="lab_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable" xlink:type="arc" order="1"/> <link:label id="lab_splp_FinancialCovenantsInterestCoverageRatioMinimum_69291da0-eedf-49d0-87b7-d6393db99185_terseLabel_en-US" xlink:label="lab_splp_FinancialCovenantsInterestCoverageRatioMinimum" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Interest coverage ratio</link:label> <link:label id="lab_splp_FinancialCovenantsInterestCoverageRatioMinimum_label_en-US" xlink:label="lab_splp_FinancialCovenantsInterestCoverageRatioMinimum" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Covenants, Interest Coverage Ratio, Minimum</link:label> <link:label id="lab_splp_FinancialCovenantsInterestCoverageRatioMinimum_documentation_en-US" xlink:label="lab_splp_FinancialCovenantsInterestCoverageRatioMinimum" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Covenants, Interest Coverage Ratio, Minimum</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialCovenantsInterestCoverageRatioMinimum" xlink:href="splp-20230930.xsd#splp_FinancialCovenantsInterestCoverageRatioMinimum"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_FinancialCovenantsInterestCoverageRatioMinimum" xlink:to="lab_splp_FinancialCovenantsInterestCoverageRatioMinimum" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_59d9ec33-d20a-4312-b070-f4384911b76d_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">2023</link:label> <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_label_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-Term Debt, Maturity, Year One</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xlink:to="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_954cd69f-2236-4463-b5e0-f08667980e45_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Segment Reporting Information, by Segment [Table]</link:label> <link:label id="lab_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_label_en-US" xlink:label="lab_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Segment Reporting Information, by Segment [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="lab_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:type="arc" order="1"/> <link:label id="lab_currency_XAG_418083d5-7aa3-46ea-b1b8-ef6d24937a0c_terseLabel_en-US" xlink:label="lab_currency_XAG" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Silver, Ounces</link:label> <link:label id="lab_currency_XAG_label_en-US" xlink:label="lab_currency_XAG" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Silver, Ounces</link:label> <link:loc xlink:type="locator" xlink:label="loc_currency_XAG" xlink:href="https://xbrl.sec.gov/currency/2023/currency-2023.xsd#currency_XAG"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_currency_XAG" xlink:to="lab_currency_XAG" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccrualForEnvironmentalLossContingencies_93c58b6d-260a-423b-9e3d-4e296be4ff67_terseLabel_en-US" xlink:label="lab_us-gaap_AccrualForEnvironmentalLossContingencies" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accrual for environmental matters</link:label> <link:label id="lab_us-gaap_AccrualForEnvironmentalLossContingencies_label_en-US" xlink:label="lab_us-gaap_AccrualForEnvironmentalLossContingencies" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accrual for Environmental Loss Contingencies</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccrualForEnvironmentalLossContingencies" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccrualForEnvironmentalLossContingencies"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccrualForEnvironmentalLossContingencies" xlink:to="lab_us-gaap_AccrualForEnvironmentalLossContingencies" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss_7569f71b-0387-4d18-8072-e2b78325948c_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Unrealized losses (gains) recognized during the period on equity securities still held at the end of the period</link:label> <link:label id="lab_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss_label_en-US" xlink:label="lab_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity Securities, FV-NI, Unrealized Gain (Loss)</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss" xlink:to="lab_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation_aa3dbed2-9e59-4fb8-8f75-5778cba0dbde_terseLabel_en-US" xlink:label="lab_us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity compensation - restricted units (in shares)</link:label> <link:label id="lab_us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation_label_en-US" xlink:label="lab_us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Partners' Capital Account, Unit-Based Payment Arrangement, Number of Units</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation" xlink:to="lab_us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherBorrowings_21847544-2fce-4159-b630-56f246c924d6_terseLabel_en-US" xlink:label="lab_us-gaap_OtherBorrowings" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other borrowings</link:label> <link:label id="lab_us-gaap_OtherBorrowings_label_en-US" xlink:label="lab_us-gaap_OtherBorrowings" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Borrowings</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherBorrowings"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherBorrowings" xlink:to="lab_us-gaap_OtherBorrowings" xlink:type="arc" order="1"/> <link:label id="lab_dei_DocumentPeriodEndDate_41c8adcf-798b-4f3c-ac3b-709a63188a43_terseLabel_en-US" xlink:label="lab_dei_DocumentPeriodEndDate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Document Period End Date</link:label> <link:label id="lab_dei_DocumentPeriodEndDate_label_en-US" xlink:label="lab_dei_DocumentPeriodEndDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Document Period End Date</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentPeriodEndDate" xlink:to="lab_dei_DocumentPeriodEndDate" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessAcquisitionProFormaInformationTextBlock_27f7504a-792f-4084-88ee-256b6904f540_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition, Pro Forma Information</link:label> <link:label id="lab_us-gaap_BusinessAcquisitionProFormaInformationTextBlock_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition, Pro Forma Information [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionProFormaInformationTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:to="lab_us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TreasuryStockCommonMember_f39691a4-61ec-4673-94c2-ea8b6ed1a59a_terseLabel_en-US" xlink:label="lab_us-gaap_TreasuryStockCommonMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Treasury Units</link:label> <link:label id="lab_us-gaap_TreasuryStockCommonMember_label_en-US" xlink:label="lab_us-gaap_TreasuryStockCommonMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Treasury Stock, Common [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockCommonMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TreasuryStockCommonMember" xlink:to="lab_us-gaap_TreasuryStockCommonMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EnergyServiceMember_133a3a0b-cfcf-47a6-9d8c-e865e52565b4_terseLabel_en-US" xlink:label="lab_us-gaap_EnergyServiceMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Energy net revenue</link:label> <link:label id="lab_us-gaap_EnergyServiceMember_label_en-US" xlink:label="lab_us-gaap_EnergyServiceMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Energy Service [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnergyServiceMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnergyServiceMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EnergyServiceMember" xlink:to="lab_us-gaap_EnergyServiceMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_SegmentReportingInformationLineItems_f73fb211-e2fa-40e2-aff4-1912da144e13_terseLabel_en-US" xlink:label="lab_us-gaap_SegmentReportingInformationLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Segment Reporting Information [Line Items]</link:label> <link:label id="lab_us-gaap_SegmentReportingInformationLineItems_label_en-US" xlink:label="lab_us-gaap_SegmentReportingInformationLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Segment Reporting Information [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingInformationLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingInformationLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems" xlink:to="lab_us-gaap_SegmentReportingInformationLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LossContingencyAccrualAtCarryingValue_600c6d0f-01b6-440b-8da7-f7ba092badb2_verboseLabel_en-US" xlink:label="lab_us-gaap_LossContingencyAccrualAtCarryingValue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accrual relating to open and active claims</link:label> <link:label id="lab_us-gaap_LossContingencyAccrualAtCarryingValue_label_en-US" xlink:label="lab_us-gaap_LossContingencyAccrualAtCarryingValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingency Accrual</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingencyAccrualAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyAccrualAtCarryingValue"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LossContingencyAccrualAtCarryingValue" xlink:to="lab_us-gaap_LossContingencyAccrualAtCarryingValue" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount_bb5b51b0-5acf-4033-bfe3-14f9c162002a_terseLabel_en-US" xlink:label="lab_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Maturities held one through five years</link:label> <link:label id="lab_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount_label_en-US" xlink:label="lab_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss, Maturity, Allocated and Single Maturity Date, after Year One through Five</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount" xlink:to="lab_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_GainLossOnSaleOfPropertyPlantEquipment_6bf487be-188f-464b-882c-b494354da146_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Gain on sale of property, plant and equipment</link:label> <link:label id="lab_us-gaap_GainLossOnSaleOfPropertyPlantEquipment_label_en-US" xlink:label="lab_us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Gain (Loss) on Disposition of Property Plant Equipment</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSaleOfPropertyPlantEquipment"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:to="lab_us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LossContingenciesByNatureOfContingencyAxis_941a5d2f-ff15-4bce-af27-55f7b7e65356_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingenciesByNatureOfContingencyAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingency Nature [Axis]</link:label> <link:label id="lab_us-gaap_LossContingenciesByNatureOfContingencyAxis_label_en-US" xlink:label="lab_us-gaap_LossContingenciesByNatureOfContingencyAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingency Nature [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingenciesByNatureOfContingencyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingenciesByNatureOfContingencyAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LossContingenciesByNatureOfContingencyAxis" xlink:to="lab_us-gaap_LossContingenciesByNatureOfContingencyAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DilutiveSecuritiesAbstract_13767a1d-3c10-4271-a736-42793649a24c_terseLabel_en-US" xlink:label="lab_us-gaap_DilutiveSecuritiesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Effect of dilutive securities:</link:label> <link:label id="lab_us-gaap_DilutiveSecuritiesAbstract_label_en-US" xlink:label="lab_us-gaap_DilutiveSecuritiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Dilutive Securities, Effect on Basic Earnings Per Share [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DilutiveSecuritiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DilutiveSecuritiesAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DilutiveSecuritiesAbstract" xlink:to="lab_us-gaap_DilutiveSecuritiesAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncomeTaxExpenseBenefit_0ea5f76d-f7c6-4589-b4cf-a39f0a57529d_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income tax (benefit) provision</link:label> <link:label id="lab_us-gaap_IncomeTaxExpenseBenefit_label_en-US" xlink:label="lab_us-gaap_IncomeTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income Tax Expense (Benefit)</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit" xlink:to="lab_us-gaap_IncomeTaxExpenseBenefit" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NonUsMember_892b0b3f-4a44-4fac-87ba-4332f194e000_terseLabel_en-US" xlink:label="lab_us-gaap_NonUsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Foreign</link:label> <link:label id="lab_us-gaap_NonUsMember_label_en-US" xlink:label="lab_us-gaap_NonUsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Non-US [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NonUsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonUsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NonUsMember" xlink:to="lab_us-gaap_NonUsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DesignatedAsHedgingInstrumentMember_1c8a41d1-9225-4430-8f92-5d51ac612a6a_terseLabel_en-US" xlink:label="lab_us-gaap_DesignatedAsHedgingInstrumentMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Designated as Hedging Instrument</link:label> <link:label id="lab_us-gaap_DesignatedAsHedgingInstrumentMember_label_en-US" xlink:label="lab_us-gaap_DesignatedAsHedgingInstrumentMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Designated as Hedging Instrument [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DesignatedAsHedgingInstrumentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DesignatedAsHedgingInstrumentMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DesignatedAsHedgingInstrumentMember" xlink:to="lab_us-gaap_DesignatedAsHedgingInstrumentMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic_f98523d7-7848-4649-9e92-f9c3579cbef3_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income per common unit - basic (in shares)</link:label> <link:label id="lab_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition, Pro Forma Earnings Per Share, Basic</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic" xlink:to="lab_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_42565872-16d0-472f-aab2-c7dbbda4aaa3_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common units outstanding (in shares)</link:label> <link:label id="lab_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_046a8e44-9c3d-4c4e-85df-df77a238c02b_periodStartLabel_en-US" xlink:label="lab_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Balance at beginning of year (in shares)</link:label> <link:label id="lab_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_4f8398e9-2294-4307-aab2-1724942aeba3_periodEndLabel_en-US" xlink:label="lab_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Balance at end of period (in shares)</link:label> <link:label id="lab_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_label_en-US" xlink:label="lab_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Limited Partners' Capital Account, Units Outstanding</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding" xlink:to="lab_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs_0851319d-2d37-45f5-8a16-223160ca55a4_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Charge-offs</link:label> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs_label_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Allowance for Credit Loss, Writeoff</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs" xlink:to="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueDisclosuresTextBlock_8780d119-d307-4fbb-9e89-864eedb74b6d_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueDisclosuresTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value Measurements</link:label> <link:label id="lab_us-gaap_FairValueDisclosuresTextBlock_label_en-US" xlink:label="lab_us-gaap_FairValueDisclosuresTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value Disclosures [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueDisclosuresTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueDisclosuresTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueDisclosuresTextBlock" xlink:to="lab_us-gaap_FairValueDisclosuresTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets_e3342054-b01d-4f30-b4f8-0be30ec1950a_terseLabel_en-US" xlink:label="lab_splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Minimum Capital Adequacy With Capital Buffer (Ratio)</link:label> <link:label id="lab_splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets_label_en-US" xlink:label="lab_splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tier One Risk Based Capital Required for Capital Adequacy with Buffer to Risk Weighted Assets</link:label> <link:label id="lab_splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets_documentation_en-US" xlink:label="lab_splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tier One Risk Based Capital Required for Capital Adequacy with Buffer to Risk Weighted Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets" xlink:href="splp-20230930.xsd#splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets" xlink:to="lab_splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ProvisionForLoanLossesExpensed_37763252-fcc5-4089-92d4-7ef1e2433b3f_verboseLabel_en-US" xlink:label="lab_us-gaap_ProvisionForLoanLossesExpensed" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Provision for loan losses</link:label> <link:label id="lab_us-gaap_ProvisionForLoanLossesExpensed_2bd84e88-4dc6-408c-bbbe-806de6b25667_terseLabel_en-US" xlink:label="lab_us-gaap_ProvisionForLoanLossesExpensed" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Provision</link:label> <link:label id="lab_us-gaap_ProvisionForLoanLossesExpensed_label_en-US" xlink:label="lab_us-gaap_ProvisionForLoanLossesExpensed" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Credit Loss, Expense (Reversal)</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProvisionForLoanLossesExpensed" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForLoanLossesExpensed"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProvisionForLoanLossesExpensed" xlink:to="lab_us-gaap_ProvisionForLoanLossesExpensed" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OperatingCostsAndExpenses_9e333606-e5db-4a26-a835-4dd4817a7585_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingCostsAndExpenses" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Management fee</link:label> <link:label id="lab_us-gaap_OperatingCostsAndExpenses_label_en-US" xlink:label="lab_us-gaap_OperatingCostsAndExpenses" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Operating Costs and Expenses</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingCostsAndExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingCostsAndExpenses"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingCostsAndExpenses" xlink:to="lab_us-gaap_OperatingCostsAndExpenses" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems_05239e50-4c88-4b6e-96be-9456b93345bd_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Securities, Available-for-sale [Line Items]</link:label> <link:label id="lab_us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems_label_en-US" xlink:label="lab_us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Securities, Available-for-Sale [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems" xlink:to="lab_us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InventoryDisclosureTextBlock_74e50751-2a60-43d9-9971-478303289f8d_terseLabel_en-US" xlink:label="lab_us-gaap_InventoryDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventories, Net</link:label> <link:label id="lab_us-gaap_InventoryDisclosureTextBlock_label_en-US" xlink:label="lab_us-gaap_InventoryDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory Disclosure [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryDisclosureTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryDisclosureTextBlock" xlink:to="lab_us-gaap_InventoryDisclosureTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_splp_EconomicInterestsInLoansMember_25ea6a80-205a-4379-8512-273dd99e5a94_terseLabel_en-US" xlink:label="lab_splp_EconomicInterestsInLoansMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Economic interests in loans</link:label> <link:label id="lab_splp_EconomicInterestsInLoansMember_label_en-US" xlink:label="lab_splp_EconomicInterestsInLoansMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Economic Interests In Loans [Member]</link:label> <link:label id="lab_splp_EconomicInterestsInLoansMember_documentation_en-US" xlink:label="lab_splp_EconomicInterestsInLoansMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Economic Interests In Loans [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_EconomicInterestsInLoansMember" xlink:href="splp-20230930.xsd#splp_EconomicInterestsInLoansMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_EconomicInterestsInLoansMember" xlink:to="lab_splp_EconomicInterestsInLoansMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_NetInvestmentLossGainMember_355fb723-e8d8-4a55-8a05-3541a7ad8dc0_terseLabel_en-US" xlink:label="lab_splp_NetInvestmentLossGainMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net investment (loss) gain</link:label> <link:label id="lab_splp_NetInvestmentLossGainMember_label_en-US" xlink:label="lab_splp_NetInvestmentLossGainMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Investment (Loss) Gain [Member]</link:label> <link:label id="lab_splp_NetInvestmentLossGainMember_documentation_en-US" xlink:label="lab_splp_NetInvestmentLossGainMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Investment (Loss) Gain [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_NetInvestmentLossGainMember" xlink:href="splp-20230930.xsd#splp_NetInvestmentLossGainMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_NetInvestmentLossGainMember" xlink:to="lab_splp_NetInvestmentLossGainMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses_a736271b-2211-48f9-ab41-f9c197e1a898_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Amortization of actuarial loss</link:label> <link:label id="lab_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Defined Benefit Plan, Amortization of Gain (Loss)</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses" xlink:to="lab_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_c2fa1230-9e6c-4343-bcde-014329055b00_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Deferred income taxes</link:label> <link:label id="lab_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Increase (Decrease) in Deferred Income Taxes</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDeferredIncomeTaxes"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:to="lab_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther_2e508ce1-3763-4d0f-a935-af16d679016b_terseLabel_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Other non-current liabilities</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther_label_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Noncurrent Liabilities, Other</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther_documentation_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Noncurrent Liabilities, Other</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther" xlink:to="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CashAndCashEquivalentsAtCarryingValue_b60ca85a-4237-46ad-81fc-45f27c81905f_terseLabel_en-US" xlink:label="lab_us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cash and cash equivalents</link:label> <link:label id="lab_us-gaap_CashAndCashEquivalentsAtCarryingValue_label_en-US" xlink:label="lab_us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cash and Cash Equivalents, at Carrying Value</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="lab_us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_0aa0f0a4-ca7c-440f-a984-7b09b9bb994c_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Acquisition, net of cash acquired</link:label> <link:label id="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_142b6eec-334a-4959-9628-68b6ea38cb77_verboseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Purchase price</link:label> <link:label id="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_3629afee-0f4b-4a9c-9bd0-91ad21962173_terseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total estimated consideration, less cash acquired</link:label> <link:label id="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_065db13d-1c5f-48e5-98de-5805878d0555_netLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net assets acquired at fair value</link:label> <link:label id="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_label_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payments to Acquire Businesses, Net of Cash Acquired</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:to="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation_6689b218-6da6-4f63-b4f6-1d27255ee9cc_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tax withholding related to vesting of restricted units (in shares)</link:label> <link:label id="lab_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation_label_en-US" xlink:label="lab_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Share-Based Payment Arrangement, Shares Withheld for Tax Withholding Obligation</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation" xlink:to="lab_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_b592d8e3-736d-440f-9aae-6056e08a6525_totalLabel_en-US" xlink:label="lab_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Comprehensive income</link:label> <link:label id="lab_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_label_en-US" xlink:label="lab_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="lab_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PastDueFinancingReceivablesTableTextBlock_b80178bc-01fc-41c1-abc6-fcc3325ed8a3_terseLabel_en-US" xlink:label="lab_us-gaap_PastDueFinancingReceivablesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Past Due</link:label> <link:label id="lab_us-gaap_PastDueFinancingReceivablesTableTextBlock_label_en-US" xlink:label="lab_us-gaap_PastDueFinancingReceivablesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Past Due [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PastDueFinancingReceivablesTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PastDueFinancingReceivablesTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PastDueFinancingReceivablesTableTextBlock" xlink:to="lab_us-gaap_PastDueFinancingReceivablesTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ServicingAsset_9c0922f6-1c54-4b18-8ad6-169b1ed7a2e8_terseLabel_en-US" xlink:label="lab_us-gaap_ServicingAsset" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Servicing asset</link:label> <link:label id="lab_us-gaap_ServicingAsset_label_en-US" xlink:label="lab_us-gaap_ServicingAsset" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Servicing Asset</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ServicingAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ServicingAsset"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ServicingAsset" xlink:to="lab_us-gaap_ServicingAsset" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CreditFacilityDomain_02e0a5c7-f6aa-4769-8f9e-931b8eff4864_terseLabel_en-US" xlink:label="lab_us-gaap_CreditFacilityDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Credit Facility [Domain]</link:label> <link:label id="lab_us-gaap_CreditFacilityDomain_label_en-US" xlink:label="lab_us-gaap_CreditFacilityDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Credit Facility [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditFacilityDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CreditFacilityDomain" xlink:to="lab_us-gaap_CreditFacilityDomain" xlink:type="arc" order="1"/> <link:label id="lab_splp_LoanModificationsCOVID19Member_90811f83-bcb5-4dba-b464-cc565a8c75d2_terseLabel_en-US" xlink:label="lab_splp_LoanModificationsCOVID19Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loan Modifications, COVID-19</link:label> <link:label id="lab_splp_LoanModificationsCOVID19Member_label_en-US" xlink:label="lab_splp_LoanModificationsCOVID19Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loan Modifications, COVID-19 [Member]</link:label> <link:label id="lab_splp_LoanModificationsCOVID19Member_documentation_en-US" xlink:label="lab_splp_LoanModificationsCOVID19Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loan Modifications, COVID-19</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_LoanModificationsCOVID19Member" xlink:href="splp-20230930.xsd#splp_LoanModificationsCOVID19Member"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_LoanModificationsCOVID19Member" xlink:to="lab_splp_LoanModificationsCOVID19Member" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_HeldToMaturitySecuritiesTextBlock_1a5a5479-6b8a-46b6-a6f6-588d83c798be_terseLabel_en-US" xlink:label="lab_us-gaap_HeldToMaturitySecuritiesTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Held-to-Maturity Securities</link:label> <link:label id="lab_us-gaap_HeldToMaturitySecuritiesTextBlock_label_en-US" xlink:label="lab_us-gaap_HeldToMaturitySecuritiesTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Securities, Held-to-Maturity [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_HeldToMaturitySecuritiesTextBlock" xlink:to="lab_us-gaap_HeldToMaturitySecuritiesTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities_f4ce5ee7-1cb7-4a5d-96ca-1ec0573119df_terseLabel_en-US" xlink:label="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accrued liabilities</link:label> <link:label id="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities_label_en-US" xlink:label="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accrued Liabilities</link:label> <link:label id="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities_documentation_en-US" xlink:label="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accrued Liabilities</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities" xlink:href="splp-20230930.xsd#splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities" xlink:to="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities" xlink:type="arc" order="1"/> <link:label id="lab_splp_LossContingencySettlementOffer_38d7c9e2-f396-4e22-8a06-72bfc18bffa6_terseLabel_en-US" xlink:label="lab_splp_LossContingencySettlementOffer" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Settlement offer</link:label> <link:label id="lab_splp_LossContingencySettlementOffer_label_en-US" xlink:label="lab_splp_LossContingencySettlementOffer" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingency, Settlement Offer</link:label> <link:label id="lab_splp_LossContingencySettlementOffer_documentation_en-US" xlink:label="lab_splp_LossContingencySettlementOffer" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingency, Settlement Offer</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_LossContingencySettlementOffer" xlink:href="splp-20230930.xsd#splp_LossContingencySettlementOffer"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_LossContingencySettlementOffer" xlink:to="lab_splp_LossContingencySettlementOffer" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract_e1f11937-97e4-466f-9cd7-8c59c7a5f3b7_terseLabel_en-US" xlink:label="lab_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Income (Loss) Available to Common Stockholders, Basic [Abstract]</link:label> <link:label id="lab_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract_label_en-US" xlink:label="lab_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Income (Loss) Available to Common Stockholders, Basic [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract" xlink:to="lab_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ProceedsFromSaleOfLoansHeldForSale_c618fce1-0f09-42dd-8e12-0ee52e41b1c5_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromSaleOfLoansHeldForSale" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Proceeds from loans held for sale</link:label> <link:label id="lab_us-gaap_ProceedsFromSaleOfLoansHeldForSale_label_en-US" xlink:label="lab_us-gaap_ProceedsFromSaleOfLoansHeldForSale" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Proceeds from Sale, Loan, Held-for-Sale</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleOfLoansHeldForSale" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleOfLoansHeldForSale"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProceedsFromSaleOfLoansHeldForSale" xlink:to="lab_us-gaap_ProceedsFromSaleOfLoansHeldForSale" xlink:type="arc" order="1"/> <link:label id="lab_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost_43f477ab-09d2-4f8b-82ae-8aea2a9662ad_terseLabel_en-US" xlink:label="lab_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common units held in treasury, cost</link:label> <link:label id="lab_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost_label_en-US" xlink:label="lab_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Limited Partners' Capital Account, Units Held in Treasury at Cost</link:label> <link:label id="lab_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost_documentation_en-US" xlink:label="lab_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Limited Partners' Capital Account, Units Held in Treasury at Cost</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost" xlink:href="splp-20230930.xsd#splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost" xlink:to="lab_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_058978c9-25f4-4e49-9044-d8b0c1379407_verboseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Identifiable intangible assets</link:label> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_c858d247-f61e-4c8d-ac78-9d2d4d684b55_totalLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Estimated fair value of identifiable intangible assets</link:label> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest_80564553-be85-4ed3-8011-c38d5c9002b9_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Purchase of subsidiary shares from noncontrolling interests</link:label> <link:label id="lab_us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest_label_en-US" xlink:label="lab_us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payments for Repurchase of Redeemable Noncontrolling Interest</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest" xlink:to="lab_us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock_ef5a4810-b73d-4d8f-b6e1-cf35d1f67858_terseLabel_en-US" xlink:label="lab_us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Contract with Customer Liability</link:label> <link:label id="lab_us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock_label_en-US" xlink:label="lab_us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock" xlink:to="lab_us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RevenueFromContractWithCustomerTextBlock_c0158bc5-21f8-406e-8d62-28822f45a9f6_terseLabel_en-US" xlink:label="lab_us-gaap_RevenueFromContractWithCustomerTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Revenues</link:label> <link:label id="lab_us-gaap_RevenueFromContractWithCustomerTextBlock_label_en-US" xlink:label="lab_us-gaap_RevenueFromContractWithCustomerTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Revenue from Contract with Customer [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RevenueFromContractWithCustomerTextBlock" xlink:to="lab_us-gaap_RevenueFromContractWithCustomerTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract_8d52a8e8-9ece-48cc-9c6d-58b1c351ad1d_terseLabel_en-US" xlink:label="lab_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Effect of dilutive securities:</link:label> <link:label id="lab_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract_label_en-US" xlink:label="lab_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Diluted, Adjustment [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract" xlink:to="lab_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BalanceSheetLocationAxis_e671d41b-2f90-45b4-9fd2-54e64f347b4f_terseLabel_en-US" xlink:label="lab_us-gaap_BalanceSheetLocationAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Balance Sheet Location [Axis]</link:label> <link:label id="lab_us-gaap_BalanceSheetLocationAxis_label_en-US" xlink:label="lab_us-gaap_BalanceSheetLocationAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Balance Sheet Location [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BalanceSheetLocationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BalanceSheetLocationAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BalanceSheetLocationAxis" xlink:to="lab_us-gaap_BalanceSheetLocationAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EquitySecuritiesFvNiRealizedGainLoss_bf9830db-db25-4e8a-b840-b57dea0a10c7_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Less: Net (gains) recognized during the period on equity securities sold during the period</link:label> <link:label id="lab_us-gaap_EquitySecuritiesFvNiRealizedGainLoss_label_en-US" xlink:label="lab_us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity Securities, FV-NI, Realized Gain (Loss)</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquitySecuritiesFvNiRealizedGainLoss"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:to="lab_us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncomeLossFromEquityMethodInvestments_00c14469-162e-41f7-b983-4e5cd4a6b07d_negatedNetLabel_en-US" xlink:label="lab_us-gaap_IncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2009/role/negatedNetLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss (income) of associated companies, net of taxes</link:label> <link:label id="lab_us-gaap_IncomeLossFromEquityMethodInvestments_5801d7a6-f264-40e9-aa44-3b688d118fb9_negatedLabel_en-US" xlink:label="lab_us-gaap_IncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss of associated companies, net of taxes</link:label> <link:label id="lab_us-gaap_IncomeLossFromEquityMethodInvestments_5edaae53-2275-410b-81a2-1673965bbcc1_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_IncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Realized gain (loss)</link:label> <link:label id="lab_us-gaap_IncomeLossFromEquityMethodInvestments_label_en-US" xlink:label="lab_us-gaap_IncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income (Loss) from Equity Method Investments</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeLossFromEquityMethodInvestments" xlink:to="lab_us-gaap_IncomeLossFromEquityMethodInvestments" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LossContingenciesLineItems_102eed2c-1c43-4378-aa02-da9d57a4c108_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingenciesLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingencies [Line Items]</link:label> <link:label id="lab_us-gaap_LossContingenciesLineItems_label_en-US" xlink:label="lab_us-gaap_LossContingenciesLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingencies [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingenciesLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingenciesLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LossContingenciesLineItems" xlink:to="lab_us-gaap_LossContingenciesLineItems" xlink:type="arc" order="1"/> <link:label id="lab_dei_CoverAbstract_label_en-US" xlink:label="lab_dei_CoverAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cover [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_CoverAbstract" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CoverAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_CoverAbstract" xlink:to="lab_dei_CoverAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue_de7cea24-db1e-42c9-ac5e-1edfa0a27645_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Baseline equity value (in dollars per share)</link:label> <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Intrinsic Value, Amount Per Share</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue" xlink:type="arc" order="1"/> <link:label id="lab_splp_InsuranceCarrierDomain_e69de0aa-8e98-4918-90ff-b4130a07288a_terseLabel_en-US" xlink:label="lab_splp_InsuranceCarrierDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Insurance Carrier [Domain]</link:label> <link:label id="lab_splp_InsuranceCarrierDomain_label_en-US" xlink:label="lab_splp_InsuranceCarrierDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Insurance Carrier [Domain]</link:label> <link:label id="lab_splp_InsuranceCarrierDomain_documentation_en-US" xlink:label="lab_splp_InsuranceCarrierDomain" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Insurance Carrier [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_InsuranceCarrierDomain" xlink:href="splp-20230930.xsd#splp_InsuranceCarrierDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_InsuranceCarrierDomain" xlink:to="lab_splp_InsuranceCarrierDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_6d6014cc-2d09-407c-b965-edf219ef0a33_terseLabel_en-US" xlink:label="lab_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loans Receivable, Including Loans Held For Sale</link:label> <link:label id="lab_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_label_en-US" xlink:label="lab_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loans, Notes, Trade and Other Receivables Disclosure [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:to="lab_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_country_US_37bd52a3-b938-494f-9896-deadf7444aa7_terseLabel_en-US" xlink:label="lab_country_US" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">United States</link:label> <link:label id="lab_country_US_label_en-US" xlink:label="lab_country_US" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">UNITED STATES</link:label> <link:loc xlink:type="locator" xlink:label="loc_country_US" xlink:href="https://xbrl.sec.gov/country/2023/country-2023.xsd#country_US"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_country_US" xlink:to="lab_country_US" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueMeasurementsRecurringMember_d09c3823-ca96-428c-9510-389347381917_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueMeasurementsRecurringMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Measurements, Recurring</link:label> <link:label id="lab_us-gaap_FairValueMeasurementsRecurringMember_label_en-US" xlink:label="lab_us-gaap_FairValueMeasurementsRecurringMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Recurring [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsRecurringMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsRecurringMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueMeasurementsRecurringMember" xlink:to="lab_us-gaap_FairValueMeasurementsRecurringMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding_02dd1121-98c1-4082-9a80-a42b7fd91c7c_verboseLabel_en-US" xlink:label="lab_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Weighted-average number of common units outstanding - basic (in shares)</link:label> <link:label id="lab_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding_cfbac204-1c2d-4ef0-b97e-1ac7a324841f_terseLabel_en-US" xlink:label="lab_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Denominator for net income per common unit - basic (in shares)</link:label> <link:label id="lab_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding_label_en-US" xlink:label="lab_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Weighted Average Limited Partnership Units Outstanding, Basic</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding" xlink:to="lab_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PreferredUnitsOutstanding_7ce90330-0d64-4ac9-aa97-2aa17220ddd3_terseLabel_en-US" xlink:label="lab_us-gaap_PreferredUnitsOutstanding" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Preferred units outstanding (in shares)</link:label> <link:label id="lab_us-gaap_PreferredUnitsOutstanding_label_en-US" xlink:label="lab_us-gaap_PreferredUnitsOutstanding" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Preferred Units, Outstanding</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredUnitsOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredUnitsOutstanding"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PreferredUnitsOutstanding" xlink:to="lab_us-gaap_PreferredUnitsOutstanding" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherLiabilitiesNoncurrent_8543ddf1-7d04-48c3-82dd-b4d3a0773bce_terseLabel_en-US" xlink:label="lab_us-gaap_OtherLiabilitiesNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other non-current liabilities</link:label> <link:label id="lab_us-gaap_OtherLiabilitiesNoncurrent_label_en-US" xlink:label="lab_us-gaap_OtherLiabilitiesNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Liabilities, Noncurrent</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesNoncurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherLiabilitiesNoncurrent" xlink:to="lab_us-gaap_OtherLiabilitiesNoncurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_07df88d4-297a-42d2-83aa-f04da09a058c_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Cash Flow, Supplemental Disclosures</link:label> <link:label id="lab_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:to="lab_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases_6a19d593-08b2-460a-a594-3ead8e5a2f92_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Purchases</link:label> <link:label id="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases_label_en-US" xlink:label="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases" xlink:to="lab_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TierOneLeverageCapitalAbstract_5aac0bc6-baa6-4b5e-94ca-a3754edfe6e7_terseLabel_en-US" xlink:label="lab_us-gaap_TierOneLeverageCapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tier 1 Capital (to average assets)</link:label> <link:label id="lab_us-gaap_TierOneLeverageCapitalAbstract_label_en-US" xlink:label="lab_us-gaap_TierOneLeverageCapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Tier 1 Leverage Capital [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TierOneLeverageCapitalAbstract" xlink:to="lab_us-gaap_TierOneLeverageCapitalAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AssetAcquisitionConsiderationTransferred_7b85b515-6556-4b42-87fc-09d22148139c_verboseLabel_en-US" xlink:label="lab_us-gaap_AssetAcquisitionConsiderationTransferred" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Purchase price</link:label> <link:label id="lab_us-gaap_AssetAcquisitionConsiderationTransferred_label_en-US" xlink:label="lab_us-gaap_AssetAcquisitionConsiderationTransferred" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Acquisition, Consideration Transferred</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetAcquisitionConsiderationTransferred" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionConsiderationTransferred"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AssetAcquisitionConsiderationTransferred" xlink:to="lab_us-gaap_AssetAcquisitionConsiderationTransferred" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_SegmentReportingDisclosureTextBlock_c5dffbf8-d6f1-4af9-8c85-f4d885cfdd5c_terseLabel_en-US" xlink:label="lab_us-gaap_SegmentReportingDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Segment Information</link:label> <link:label id="lab_us-gaap_SegmentReportingDisclosureTextBlock_label_en-US" xlink:label="lab_us-gaap_SegmentReportingDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Segment Reporting Disclosure [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingDisclosureTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SegmentReportingDisclosureTextBlock" xlink:to="lab_us-gaap_SegmentReportingDisclosureTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LimitedPartnersCapitalAccountUnitsIssued_4459b864-c1c5-45ad-84c5-83aacd7e013b_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedPartnersCapitalAccountUnitsIssued" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common units issued (in shares)</link:label> <link:label id="lab_us-gaap_LimitedPartnersCapitalAccountUnitsIssued_label_en-US" xlink:label="lab_us-gaap_LimitedPartnersCapitalAccountUnitsIssued" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Limited Partners' Capital Account, Units Issued</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccountUnitsIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LimitedPartnersCapitalAccountUnitsIssued"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LimitedPartnersCapitalAccountUnitsIssued" xlink:to="lab_us-gaap_LimitedPartnersCapitalAccountUnitsIssued" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EquityComponentDomain_9fa512cc-938a-405b-9cde-d86050c34c90_terseLabel_en-US" xlink:label="lab_us-gaap_EquityComponentDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity Component [Domain]</link:label> <link:label id="lab_us-gaap_EquityComponentDomain_label_en-US" xlink:label="lab_us-gaap_EquityComponentDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity Component [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EquityComponentDomain" xlink:to="lab_us-gaap_EquityComponentDomain" xlink:type="arc" order="1"/> <link:label id="lab_splp_IncrementalCommonSharesAttributableToIncentiveUnits_9325dbdd-c7b3-4777-8983-67d55d907f8a_terseLabel_en-US" xlink:label="lab_splp_IncrementalCommonSharesAttributableToIncentiveUnits" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Incentive Units (in shares)</link:label> <link:label id="lab_splp_IncrementalCommonSharesAttributableToIncentiveUnits_label_en-US" xlink:label="lab_splp_IncrementalCommonSharesAttributableToIncentiveUnits" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Incremental Common Shares Attributable to Incentive Units</link:label> <link:label id="lab_splp_IncrementalCommonSharesAttributableToIncentiveUnits_documentation_en-US" xlink:label="lab_splp_IncrementalCommonSharesAttributableToIncentiveUnits" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Incremental Common Shares Attributable to Incentive Units</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_IncrementalCommonSharesAttributableToIncentiveUnits" xlink:href="splp-20230930.xsd#splp_IncrementalCommonSharesAttributableToIncentiveUnits"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_IncrementalCommonSharesAttributableToIncentiveUnits" xlink:to="lab_splp_IncrementalCommonSharesAttributableToIncentiveUnits" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityCurrentReportingStatus_6b1718ee-9afb-4dfd-a985-160f4a93ea5e_terseLabel_en-US" xlink:label="lab_dei_EntityCurrentReportingStatus" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Current Reporting Status</link:label> <link:label id="lab_dei_EntityCurrentReportingStatus_label_en-US" xlink:label="lab_dei_EntityCurrentReportingStatus" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Current Reporting Status</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCurrentReportingStatus"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityCurrentReportingStatus" xlink:to="lab_dei_EntityCurrentReportingStatus" xlink:type="arc" order="1"/> <link:label id="lab_splp_CommercialRealEstateOwnerOccupiedReceivableMember_da54f7a9-77d0-4365-82c4-e9de92022709_verboseLabel_en-US" xlink:label="lab_splp_CommercialRealEstateOwnerOccupiedReceivableMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commercial real estate loans</link:label> <link:label id="lab_splp_CommercialRealEstateOwnerOccupiedReceivableMember_label_en-US" xlink:label="lab_splp_CommercialRealEstateOwnerOccupiedReceivableMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commercial Real Estate Owner Occupied Receivable [Member]</link:label> <link:label id="lab_splp_CommercialRealEstateOwnerOccupiedReceivableMember_documentation_en-US" xlink:label="lab_splp_CommercialRealEstateOwnerOccupiedReceivableMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commercial Real Estate Owner Occupied Receivable [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialRealEstateOwnerOccupiedReceivableMember" xlink:href="splp-20230930.xsd#splp_CommercialRealEstateOwnerOccupiedReceivableMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CommercialRealEstateOwnerOccupiedReceivableMember" xlink:to="lab_splp_CommercialRealEstateOwnerOccupiedReceivableMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_OtherPreciousMetalsMember_53ea1144-5e8a-486d-91b4-cccc15ba6dda_terseLabel_en-US" xlink:label="lab_splp_OtherPreciousMetalsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other precious metal liabilities</link:label> <link:label id="lab_splp_OtherPreciousMetalsMember_label_en-US" xlink:label="lab_splp_OtherPreciousMetalsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Precious Metals [Member]</link:label> <link:label id="lab_splp_OtherPreciousMetalsMember_documentation_en-US" xlink:label="lab_splp_OtherPreciousMetalsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Precious Metals [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_OtherPreciousMetalsMember" xlink:href="splp-20230930.xsd#splp_OtherPreciousMetalsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_OtherPreciousMetalsMember" xlink:to="lab_splp_OtherPreciousMetalsMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_NetIncomeLossAvailableToCommonUnitholders_689faf2a-4570-40cb-afe3-ab6020d1a4dd_totalLabel_en-US" xlink:label="lab_splp_NetIncomeLossAvailableToCommonUnitholders" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income attributable to common unitholders – assuming dilution</link:label> <link:label id="lab_splp_NetIncomeLossAvailableToCommonUnitholders_label_en-US" xlink:label="lab_splp_NetIncomeLossAvailableToCommonUnitholders" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Income (Loss) Available to Common Unitholders</link:label> <link:label id="lab_splp_NetIncomeLossAvailableToCommonUnitholders_documentation_en-US" xlink:label="lab_splp_NetIncomeLossAvailableToCommonUnitholders" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Income (Loss) Available to Common Unitholders</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_NetIncomeLossAvailableToCommonUnitholders" xlink:href="splp-20230930.xsd#splp_NetIncomeLossAvailableToCommonUnitholders"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_NetIncomeLossAvailableToCommonUnitholders" xlink:to="lab_splp_NetIncomeLossAvailableToCommonUnitholders" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_StatementBusinessSegmentsAxis_dc81b878-517f-4157-9e8f-60e4cef85e92_terseLabel_en-US" xlink:label="lab_us-gaap_StatementBusinessSegmentsAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Segments [Axis]</link:label> <link:label id="lab_us-gaap_StatementBusinessSegmentsAxis_label_en-US" xlink:label="lab_us-gaap_StatementBusinessSegmentsAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Segments [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis" xlink:to="lab_us-gaap_StatementBusinessSegmentsAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EstimateOfFairValueFairValueDisclosureMember_38a614ec-1f80-462d-add4-e0dc1dc001a9_terseLabel_en-US" xlink:label="lab_us-gaap_EstimateOfFairValueFairValueDisclosureMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Estimate of Fair Value Measurement</link:label> <link:label id="lab_us-gaap_EstimateOfFairValueFairValueDisclosureMember_label_en-US" xlink:label="lab_us-gaap_EstimateOfFairValueFairValueDisclosureMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Estimate of Fair Value Measurement [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EstimateOfFairValueFairValueDisclosureMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EstimateOfFairValueFairValueDisclosureMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EstimateOfFairValueFairValueDisclosureMember" xlink:to="lab_us-gaap_EstimateOfFairValueFairValueDisclosureMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_681e96bf-708f-426a-bacb-1e2c24494820_terseLabel_en-US" xlink:label="lab_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other comprehensive (loss) income, net of taxes:</link:label> <link:label id="lab_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_label_en-US" xlink:label="lab_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Comprehensive Income (Loss), Net of Tax [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:to="lab_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LineOfCredit_20577e06-ea99-4198-b148-abc20bfcac15_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCredit" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Line of credit</link:label> <link:label id="lab_us-gaap_LineOfCredit_label_en-US" xlink:label="lab_us-gaap_LineOfCredit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-Term Line of Credit</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCredit"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LineOfCredit" xlink:to="lab_us-gaap_LineOfCredit" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CustomerRelationshipsMember_a462a92e-a4a5-47bc-a56d-ae2a77ed1708_terseLabel_en-US" xlink:label="lab_us-gaap_CustomerRelationshipsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Customer Relationships</link:label> <link:label id="lab_us-gaap_CustomerRelationshipsMember_label_en-US" xlink:label="lab_us-gaap_CustomerRelationshipsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Customer Relationships [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CustomerRelationshipsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerRelationshipsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CustomerRelationshipsMember" xlink:to="lab_us-gaap_CustomerRelationshipsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingInterestExpense_eceb802a-6a21-422d-9d88-4de87ebcfbef_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingInterestExpense" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finance interest expense</link:label> <link:label id="lab_us-gaap_FinancingInterestExpense_label_en-US" xlink:label="lab_us-gaap_FinancingInterestExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Interest Expense</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingInterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingInterestExpense"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingInterestExpense" xlink:to="lab_us-gaap_FinancingInterestExpense" xlink:type="arc" order="1"/> <link:label id="lab_splp_UnvestedMember_17e9ed7c-b5e2-465d-9ccd-4b374e4504d7_terseLabel_en-US" xlink:label="lab_splp_UnvestedMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Unvested</link:label> <link:label id="lab_splp_UnvestedMember_label_en-US" xlink:label="lab_splp_UnvestedMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Unvested [Member]</link:label> <link:label id="lab_splp_UnvestedMember_documentation_en-US" xlink:label="lab_splp_UnvestedMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Unvested</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_UnvestedMember" xlink:href="splp-20230930.xsd#splp_UnvestedMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_UnvestedMember" xlink:to="lab_splp_UnvestedMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation_ecc4fb20-da95-4b7f-8a31-4f8ba454cc8c_terseLabel_en-US" xlink:label="lab_splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Ownership responsibility for site investigation and remediation costs percentage allocation</link:label> <link:label id="lab_splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation_label_en-US" xlink:label="lab_splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Ownership Responsibility For Site Investigation and Remediation Costs Percentage Allocation</link:label> <link:label id="lab_splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation_documentation_en-US" xlink:label="lab_splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Ownership Responsibility For Site Investigation and Remediation Costs Percentage Allocation</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation" xlink:href="splp-20230930.xsd#splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation" xlink:to="lab_splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation" xlink:type="arc" order="1"/> <link:label id="lab_srt_RangeMember_3fffe0ec-fdb4-416a-9252-fcab351e6bd6_terseLabel_en-US" xlink:label="lab_srt_RangeMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Range [Domain]</link:label> <link:label id="lab_srt_RangeMember_label_en-US" xlink:label="lab_srt_RangeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Statistical Measurement [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_RangeMember" xlink:to="lab_srt_RangeMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable_6d60bf58-c37b-4204-a7f1-0b7a04ef84c0_terseLabel_en-US" xlink:label="lab_splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Accumulated Other Comprehensive Income (Loss) [Table]</link:label> <link:label id="lab_splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable_label_en-US" xlink:label="lab_splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Accumulated Other Comprehensive Income (Loss) [Table]</link:label> <link:label id="lab_splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable_documentation_en-US" xlink:label="lab_splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Accumulated Other Comprehensive Income (Loss) [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable" xlink:href="splp-20230930.xsd#splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable" xlink:to="lab_splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NotesAndLoansReceivableNetNoncurrent_5f70e653-946d-412c-9fe0-acdec4e7d2c2_terseLabel_en-US" xlink:label="lab_us-gaap_NotesAndLoansReceivableNetNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-term loans receivable, net</link:label> <link:label id="lab_us-gaap_NotesAndLoansReceivableNetNoncurrent_1cddd2b5-ecb3-4761-aa98-c7ca9b2078b9_totalLabel_en-US" xlink:label="lab_us-gaap_NotesAndLoansReceivableNetNoncurrent" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loans receivable, net, noncurrent</link:label> <link:label id="lab_us-gaap_NotesAndLoansReceivableNetNoncurrent_label_en-US" xlink:label="lab_us-gaap_NotesAndLoansReceivableNetNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, after Allowance for Credit Loss, Noncurrent</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableNetNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetNoncurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NotesAndLoansReceivableNetNoncurrent" xlink:to="lab_us-gaap_NotesAndLoansReceivableNetNoncurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PreferredStockLiquidationPreference_9931c200-ba12-4f8a-bc82-f3fcbbbfbc1a_terseLabel_en-US" xlink:label="lab_us-gaap_PreferredStockLiquidationPreference" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Liquidation preference (in dollars per share)</link:label> <link:label id="lab_us-gaap_PreferredStockLiquidationPreference_label_en-US" xlink:label="lab_us-gaap_PreferredStockLiquidationPreference" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Preferred Stock, Liquidation Preference Per Share</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockLiquidationPreference" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockLiquidationPreference"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PreferredStockLiquidationPreference" xlink:to="lab_us-gaap_PreferredStockLiquidationPreference" xlink:type="arc" order="1"/> <link:label id="lab_splp_CommercialAndIndustrialFinancingReceivableLoansMember_7481931f-2c49-4b16-a439-f3eb7570d076_terseLabel_en-US" xlink:label="lab_splp_CommercialAndIndustrialFinancingReceivableLoansMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commercial and industrial</link:label> <link:label id="lab_splp_CommercialAndIndustrialFinancingReceivableLoansMember_label_en-US" xlink:label="lab_splp_CommercialAndIndustrialFinancingReceivableLoansMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commercial and Industrial Financing Receivable Loans [Member]</link:label> <link:label id="lab_splp_CommercialAndIndustrialFinancingReceivableLoansMember_documentation_en-US" xlink:label="lab_splp_CommercialAndIndustrialFinancingReceivableLoansMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commercial and Industrial Financing Receivable [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember" xlink:href="splp-20230930.xsd#splp_CommercialAndIndustrialFinancingReceivableLoansMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember" xlink:to="lab_splp_CommercialAndIndustrialFinancingReceivableLoansMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized_702f7ec2-27a2-46fb-9e0c-dad08bf453b5_terseLabel_en-US" xlink:label="lab_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">To Be Well Capitalized Under Prompt Corrective Provisions</link:label> <link:label id="lab_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized_label_en-US" xlink:label="lab_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Tier 1 Leverage Capital, Well Capitalized, Minimum</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized" xlink:to="lab_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DebtDisclosureTextBlock_3e2753c9-34b7-4d61-9e6a-0084160f2c8e_terseLabel_en-US" xlink:label="lab_us-gaap_DebtDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt</link:label> <link:label id="lab_us-gaap_DebtDisclosureTextBlock_label_en-US" xlink:label="lab_us-gaap_DebtDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Disclosure [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtDisclosureTextBlock" xlink:to="lab_us-gaap_DebtDisclosureTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_304013ac-7e34-459b-ba91-c234daa50039_terseLabel_en-US" xlink:label="lab_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Investments, Debt and Equity Securities [Abstract]</link:label> <link:label id="lab_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_label_en-US" xlink:label="lab_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Investments, Debt and Equity Securities [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract" xlink:to="lab_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract" xlink:type="arc" order="1"/> <link:label id="lab_splp_EnvironmentalandOtherMattersMember_0b3df2e8-4c74-40b0-b850-24720e4ea6af_terseLabel_en-US" xlink:label="lab_splp_EnvironmentalandOtherMattersMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental and Other Matters</link:label> <link:label id="lab_splp_EnvironmentalandOtherMattersMember_label_en-US" xlink:label="lab_splp_EnvironmentalandOtherMattersMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental and Other Matters [Member]</link:label> <link:label id="lab_splp_EnvironmentalandOtherMattersMember_documentation_en-US" xlink:label="lab_splp_EnvironmentalandOtherMattersMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental and Other Matters [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_EnvironmentalandOtherMattersMember" xlink:href="splp-20230930.xsd#splp_EnvironmentalandOtherMattersMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_EnvironmentalandOtherMattersMember" xlink:to="lab_splp_EnvironmentalandOtherMattersMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RevolvingCreditFacilityMember_37d70f49-ea71-4322-9182-de993079fbc2_terseLabel_en-US" xlink:label="lab_us-gaap_RevolvingCreditFacilityMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Revolving Credit Facility</link:label> <link:label id="lab_us-gaap_RevolvingCreditFacilityMember_label_en-US" xlink:label="lab_us-gaap_RevolvingCreditFacilityMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Revolving Credit Facility [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevolvingCreditFacilityMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevolvingCreditFacilityMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RevolvingCreditFacilityMember" xlink:to="lab_us-gaap_RevolvingCreditFacilityMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_530074c5-3247-44eb-94ee-fd5c6257c27a_terseLabel_en-US" xlink:label="lab_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Effect of exchange rate changes on cash and cash equivalents</link:label> <link:label id="lab_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_label_en-US" xlink:label="lab_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Continuing Operations</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="lab_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_SegmentReportingAbstract_59fa085e-d468-4168-b623-00c1a4d78cc7_terseLabel_en-US" xlink:label="lab_us-gaap_SegmentReportingAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Segment Reporting [Abstract]</link:label> <link:label id="lab_us-gaap_SegmentReportingAbstract_label_en-US" xlink:label="lab_us-gaap_SegmentReportingAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Segment Reporting [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SegmentReportingAbstract" xlink:to="lab_us-gaap_SegmentReportingAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccountsPayableCurrent_781affb9-8c98-4f23-860f-0025223c4f78_terseLabel_en-US" xlink:label="lab_us-gaap_AccountsPayableCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accounts payable</link:label> <link:label id="lab_us-gaap_AccountsPayableCurrent_label_en-US" xlink:label="lab_us-gaap_AccountsPayableCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accounts Payable, Current</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableCurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountsPayableCurrent" xlink:to="lab_us-gaap_AccountsPayableCurrent" xlink:type="arc" order="1"/> <link:label id="lab_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_c5c51386-ca09-442a-9756-1892b99faa38_terseLabel_en-US" xlink:label="lab_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Investment, Name [Axis]</link:label> <link:label id="lab_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_label_en-US" xlink:label="lab_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Investment, Name [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="lab_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:type="arc" order="1"/> <link:label id="lab_splp_CommercialLoansHeldForSaleMember_b757be4c-7717-43bd-8a92-53bbd2d23ca9_terseLabel_en-US" xlink:label="lab_splp_CommercialLoansHeldForSaleMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loans held for sale</link:label> <link:label id="lab_splp_CommercialLoansHeldForSaleMember_label_en-US" xlink:label="lab_splp_CommercialLoansHeldForSaleMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commercial Loans Held for Sale [Member]</link:label> <link:label id="lab_splp_CommercialLoansHeldForSaleMember_documentation_en-US" xlink:label="lab_splp_CommercialLoansHeldForSaleMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commercial Loans Held for Sale [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialLoansHeldForSaleMember" xlink:href="splp-20230930.xsd#splp_CommercialLoansHeldForSaleMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CommercialLoansHeldForSaleMember" xlink:to="lab_splp_CommercialLoansHeldForSaleMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LossContingencyPendingClaimsNumber_23b47a02-459d-4b76-944e-4bd3890e0ad5_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingencyPendingClaimsNumber" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Number of claims, litigation matters</link:label> <link:label id="lab_us-gaap_LossContingencyPendingClaimsNumber_label_en-US" xlink:label="lab_us-gaap_LossContingencyPendingClaimsNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingency, Pending Claims, Number</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingencyPendingClaimsNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyPendingClaimsNumber"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LossContingencyPendingClaimsNumber" xlink:to="lab_us-gaap_LossContingencyPendingClaimsNumber" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CommitmentsAndContingencies_9a9db487-3293-435a-bd03-ad866fa88964_terseLabel_en-US" xlink:label="lab_us-gaap_CommitmentsAndContingencies" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commitments and Contingencies</link:label> <link:label id="lab_us-gaap_CommitmentsAndContingencies_label_en-US" xlink:label="lab_us-gaap_CommitmentsAndContingencies" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commitments and Contingencies</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommitmentsAndContingencies" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingencies"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommitmentsAndContingencies" xlink:to="lab_us-gaap_CommitmentsAndContingencies" xlink:type="arc" order="1"/> <link:label id="lab_splp_ConsignmentAgreementMember_f89b707a-0295-45ef-9c38-427834928ca6_terseLabel_en-US" xlink:label="lab_splp_ConsignmentAgreementMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Consignment Agreement</link:label> <link:label id="lab_splp_ConsignmentAgreementMember_label_en-US" xlink:label="lab_splp_ConsignmentAgreementMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Consignment Agreement [Member]</link:label> <link:label id="lab_splp_ConsignmentAgreementMember_documentation_en-US" xlink:label="lab_splp_ConsignmentAgreementMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Consignment Agreement [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ConsignmentAgreementMember" xlink:href="splp-20230930.xsd#splp_ConsignmentAgreementMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ConsignmentAgreementMember" xlink:to="lab_splp_ConsignmentAgreementMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_BnsSubsidiaryMember_b2cbfad2-02f8-43d7-bb20-0c92a69fa912_terseLabel_en-US" xlink:label="lab_splp_BnsSubsidiaryMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">BNS Subsidiary</link:label> <link:label id="lab_splp_BnsSubsidiaryMember_label_en-US" xlink:label="lab_splp_BnsSubsidiaryMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">BNS Subsidiary [Member]</link:label> <link:label id="lab_splp_BnsSubsidiaryMember_documentation_en-US" xlink:label="lab_splp_BnsSubsidiaryMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">BNS Subsidiary [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BnsSubsidiaryMember" xlink:href="splp-20230930.xsd#splp_BnsSubsidiaryMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BnsSubsidiaryMember" xlink:to="lab_splp_BnsSubsidiaryMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_AccruedManagementFeesMember_9571a7cb-c42f-40dd-9733-362ebcd41444_terseLabel_en-US" xlink:label="lab_splp_AccruedManagementFeesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accrued management fees</link:label> <link:label id="lab_splp_AccruedManagementFeesMember_label_en-US" xlink:label="lab_splp_AccruedManagementFeesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accrued Management Fees [Member]</link:label> <link:label id="lab_splp_AccruedManagementFeesMember_documentation_en-US" xlink:label="lab_splp_AccruedManagementFeesMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accrued Management Fees</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_AccruedManagementFeesMember" xlink:href="splp-20230930.xsd#splp_AccruedManagementFeesMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_AccruedManagementFeesMember" xlink:to="lab_splp_AccruedManagementFeesMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfGoodwillTable_393fb80f-8384-47c8-9c94-7fa09e626ca0_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfGoodwillTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Goodwill [Table]</link:label> <link:label id="lab_us-gaap_ScheduleOfGoodwillTable_label_en-US" xlink:label="lab_us-gaap_ScheduleOfGoodwillTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Goodwill [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfGoodwillTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfGoodwillTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfGoodwillTable" xlink:to="lab_us-gaap_ScheduleOfGoodwillTable" xlink:type="arc" order="1"/> <link:label id="lab_srt_StatementGeographicalAxis_b3763d03-65eb-4d5d-9504-1d3f62252cf4_terseLabel_en-US" xlink:label="lab_srt_StatementGeographicalAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Geographical [Axis]</link:label> <link:label id="lab_srt_StatementGeographicalAxis_label_en-US" xlink:label="lab_srt_StatementGeographicalAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Geographical [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_StatementGeographicalAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_StatementGeographicalAxis" xlink:to="lab_srt_StatementGeographicalAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncomeTaxDisclosureTextBlock_0e3ab857-2f24-46e1-aeec-c07821641422_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeTaxDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income Taxes</link:label> <link:label id="lab_us-gaap_IncomeTaxDisclosureTextBlock_label_en-US" xlink:label="lab_us-gaap_IncomeTaxDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income Tax Disclosure [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="lab_us-gaap_IncomeTaxDisclosureTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ProceedsFromRepaymentsOfLinesOfCredit_69d7cbf9-8951-4c03-abb8-991394c51562_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromRepaymentsOfLinesOfCredit" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net revolver borrowings (repayments)</link:label> <link:label id="lab_us-gaap_ProceedsFromRepaymentsOfLinesOfCredit_label_en-US" xlink:label="lab_us-gaap_ProceedsFromRepaymentsOfLinesOfCredit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Proceeds from (Repayments of) Lines of Credit</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfLinesOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromRepaymentsOfLinesOfCredit"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProceedsFromRepaymentsOfLinesOfCredit" xlink:to="lab_us-gaap_ProceedsFromRepaymentsOfLinesOfCredit" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CapitalRequiredForCapitalAdequacy_096d56d6-1207-4dd0-a120-a74718586d54_terseLabel_en-US" xlink:label="lab_us-gaap_CapitalRequiredForCapitalAdequacy" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">For Capital Adequacy Purposes</link:label> <link:label id="lab_us-gaap_CapitalRequiredForCapitalAdequacy_label_en-US" xlink:label="lab_us-gaap_CapitalRequiredForCapitalAdequacy" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Total Risk-Based Capital, Capital Adequacy, Minimum</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalRequiredForCapitalAdequacy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalRequiredForCapitalAdequacy"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CapitalRequiredForCapitalAdequacy" xlink:to="lab_us-gaap_CapitalRequiredForCapitalAdequacy" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_66243ec2-c670-4743-842c-276bf9bde262_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Property, plant and equipment, net</link:label> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_c5d7880d-40b5-4bab-9d3b-ff04215e2809_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination</link:label> <link:label id="lab_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" xlink:to="lab_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccrualForEnvironmentalLossContingenciesPayments1_8f3a6843-98f0-498c-98d3-f6d7371470db_terseLabel_en-US" xlink:label="lab_us-gaap_AccrualForEnvironmentalLossContingenciesPayments1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payments</link:label> <link:label id="lab_us-gaap_AccrualForEnvironmentalLossContingenciesPayments1_label_en-US" xlink:label="lab_us-gaap_AccrualForEnvironmentalLossContingenciesPayments1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accrual for Environmental Loss Contingencies, Payments</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccrualForEnvironmentalLossContingenciesPayments1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccrualForEnvironmentalLossContingenciesPayments1"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccrualForEnvironmentalLossContingenciesPayments1" xlink:to="lab_us-gaap_AccrualForEnvironmentalLossContingenciesPayments1" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessAcquisitionLineItems_dff86008-586e-4359-9f2b-7818c5b3148e_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition [Line Items]</link:label> <link:label id="lab_us-gaap_BusinessAcquisitionLineItems_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems" xlink:to="lab_us-gaap_BusinessAcquisitionLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_69b7cb6d-cd5b-4e9e-83c5-a018bfa3d5e7_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value Measurements, Recurring and Nonrecurring [Table]</link:label> <link:label id="lab_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_label_en-US" xlink:label="lab_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Recurring and Nonrecurring [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:to="lab_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_GoodwillRollForward_1069fd46-0eaa-4257-825e-cf93c0388f0c_terseLabel_en-US" xlink:label="lab_us-gaap_GoodwillRollForward" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Goodwill [Roll Forward]</link:label> <link:label id="lab_us-gaap_GoodwillRollForward_label_en-US" xlink:label="lab_us-gaap_GoodwillRollForward" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Goodwill [Roll Forward]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillRollForward" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillRollForward"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GoodwillRollForward" xlink:to="lab_us-gaap_GoodwillRollForward" xlink:type="arc" order="1"/> <link:label id="lab_splp_LIFOInventoryAmountPrimarilyatFairValue_c8b421ae-1413-43d2-91e4-d6bbae25fff8_terseLabel_en-US" xlink:label="lab_splp_LIFOInventoryAmountPrimarilyatFairValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Precious metals stated under non-LIFO cost methods, primarily at fair value</link:label> <link:label id="lab_splp_LIFOInventoryAmountPrimarilyatFairValue_label_en-US" xlink:label="lab_splp_LIFOInventoryAmountPrimarilyatFairValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">LIFO Inventory Amount, Primarily at Fair Value</link:label> <link:label id="lab_splp_LIFOInventoryAmountPrimarilyatFairValue_documentation_en-US" xlink:label="lab_splp_LIFOInventoryAmountPrimarilyatFairValue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">LIFO Inventory Amount, Primarily at Fair Value</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_LIFOInventoryAmountPrimarilyatFairValue" xlink:href="splp-20230930.xsd#splp_LIFOInventoryAmountPrimarilyatFairValue"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_LIFOInventoryAmountPrimarilyatFairValue" xlink:to="lab_splp_LIFOInventoryAmountPrimarilyatFairValue" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueInputsLevel3Member_fcd5746a-442c-4e92-9c87-a6afed31bf1f_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueInputsLevel3Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Level 3</link:label> <link:label id="lab_us-gaap_FairValueInputsLevel3Member_label_en-US" xlink:label="lab_us-gaap_FairValueInputsLevel3Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Inputs, Level 3 [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel3Member" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel3Member"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueInputsLevel3Member" xlink:to="lab_us-gaap_FairValueInputsLevel3Member" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TreasuryStockCommonShares_00aeb037-f2ce-4d4b-b27d-1fe424215f7c_negatedPeriodStartLabel_en-US" xlink:label="lab_us-gaap_TreasuryStockCommonShares" xlink:role="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Balance at beginning of year (in shares)</link:label> <link:label id="lab_us-gaap_TreasuryStockCommonShares_dea20456-9f76-43b3-a928-9ae83447c0b8_negatedPeriodEndLabel_en-US" xlink:label="lab_us-gaap_TreasuryStockCommonShares" xlink:role="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Balance at end of period (in shares)</link:label> <link:label id="lab_us-gaap_TreasuryStockCommonShares_label_en-US" xlink:label="lab_us-gaap_TreasuryStockCommonShares" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Treasury Stock, Common, Shares</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockCommonShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonShares"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TreasuryStockCommonShares" xlink:to="lab_us-gaap_TreasuryStockCommonShares" xlink:type="arc" order="1"/> <link:label id="lab_splp_SiteContingencyLossExposureNotAccruedDamagesClaimed_c2728826-d048-40dc-b8a9-3929b5bf9e5b_terseLabel_en-US" xlink:label="lab_splp_SiteContingencyLossExposureNotAccruedDamagesClaimed" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Damages claimed</link:label> <link:label id="lab_splp_SiteContingencyLossExposureNotAccruedDamagesClaimed_label_en-US" xlink:label="lab_splp_SiteContingencyLossExposureNotAccruedDamagesClaimed" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Site Contingency, Loss Exposure Not Accrued, Damages Claimed</link:label> <link:label id="lab_splp_SiteContingencyLossExposureNotAccruedDamagesClaimed_documentation_en-US" xlink:label="lab_splp_SiteContingencyLossExposureNotAccruedDamagesClaimed" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Site Contingency, Loss Exposure Not Accrued, Damages Claimed</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SiteContingencyLossExposureNotAccruedDamagesClaimed" xlink:href="splp-20230930.xsd#splp_SiteContingencyLossExposureNotAccruedDamagesClaimed"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SiteContingencyLossExposureNotAccruedDamagesClaimed" xlink:to="lab_splp_SiteContingencyLossExposureNotAccruedDamagesClaimed" xlink:type="arc" order="1"/> <link:label id="lab_splp_NonGradedMember_153e8c57-5bd7-4c9d-b7c1-51216d0483b7_terseLabel_en-US" xlink:label="lab_splp_NonGradedMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Non - Graded</link:label> <link:label id="lab_splp_NonGradedMember_label_en-US" xlink:label="lab_splp_NonGradedMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Non-Graded [Member]</link:label> <link:label id="lab_splp_NonGradedMember_documentation_en-US" xlink:label="lab_splp_NonGradedMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Non-Graded</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_NonGradedMember" xlink:href="splp-20230930.xsd#splp_NonGradedMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_NonGradedMember" xlink:to="lab_splp_NonGradedMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent_940a5d07-a06d-4b81-836a-76198e16dcd9_terseLabel_en-US" xlink:label="lab_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loans receivable, including loans held for sale, non-current</link:label> <link:label id="lab_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent_label_en-US" xlink:label="lab_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Notes, Loans and Financing Receivable, Including Loans Held For Sale, Net, Non-current</link:label> <link:label id="lab_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent_documentation_en-US" xlink:label="lab_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Notes, Loans and Financing Receivable, Including Loans Held For Sale, Net, Non-current</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent" xlink:href="splp-20230930.xsd#splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent" xlink:to="lab_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock_cacdf4fb-6e39-4ed6-8bbe-9ede4f39d4af_terseLabel_en-US" xlink:label="lab_us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Allowance for Credit Loss</link:label> <link:label id="lab_us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock_label_en-US" xlink:label="lab_us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Allowance for Credit Loss [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock" xlink:to="lab_us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InvestmentsFairValueDisclosure_95800183-4b05-48d6-b56d-a9cf52f729da_terseLabel_en-US" xlink:label="lab_us-gaap_InvestmentsFairValueDisclosure" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair value of previously held interests in Steel Connect:</link:label> <link:label id="lab_us-gaap_InvestmentsFairValueDisclosure_label_en-US" xlink:label="lab_us-gaap_InvestmentsFairValueDisclosure" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Investments, Fair Value Disclosure</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentsFairValueDisclosure" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentsFairValueDisclosure"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InvestmentsFairValueDisclosure" xlink:to="lab_us-gaap_InvestmentsFairValueDisclosure" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NetIncomeLoss_27d2a88b-247b-457e-bbc9-97dfd3b35f3a_totalLabel_en-US" xlink:label="lab_us-gaap_NetIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income attributable to common unitholders</link:label> <link:label id="lab_us-gaap_NetIncomeLoss_e0712857-dc09-4ac6-b25d-ac11f5707d91_verboseLabel_en-US" xlink:label="lab_us-gaap_NetIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income attributable to common unitholders</link:label> <link:label id="lab_us-gaap_NetIncomeLoss_label_en-US" xlink:label="lab_us-gaap_NetIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Income (Loss)</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetIncomeLoss" xlink:to="lab_us-gaap_NetIncomeLoss" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LiabilitiesCurrent_bacba786-3659-493e-b503-f3dc24c6ebe1_totalLabel_en-US" xlink:label="lab_us-gaap_LiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total current liabilities</link:label> <link:label id="lab_us-gaap_LiabilitiesCurrent_label_en-US" xlink:label="lab_us-gaap_LiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Liabilities, Current</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LiabilitiesCurrent" xlink:to="lab_us-gaap_LiabilitiesCurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativeContractTypeDomain_88bfe8fa-b53a-4741-85c2-f2d976fcceba_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeContractTypeDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Contract Type [Domain]</link:label> <link:label id="lab_us-gaap_DerivativeContractTypeDomain_label_en-US" xlink:label="lab_us-gaap_DerivativeContractTypeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Contract [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeContractTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeContractTypeDomain" xlink:to="lab_us-gaap_DerivativeContractTypeDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock_b5988631-7406-4d0a-ba95-eb8b16f3aa04_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Outstanding Forward or Future Contracts with Settlement Dates</link:label> <link:label id="lab_us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock" xlink:to="lab_us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_eaa23b20-d119-4e3f-852b-a41df302bfed_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">90+ Days Past Due</link:label> <link:label id="lab_us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_label_en-US" xlink:label="lab_us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Asset, Equal to or Greater than 90 Days Past Due [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember" xlink:to="lab_us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PartnersCapitalAccountUnitsTreasury_79c0bad3-853b-4e28-a088-197165d8ea27_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PartnersCapitalAccountUnitsTreasury" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Purchases of SPLP common units (in shares)</link:label> <link:label id="lab_us-gaap_PartnersCapitalAccountUnitsTreasury_9ba09701-9385-4060-8d10-702f9089a78d_terseLabel_en-US" xlink:label="lab_us-gaap_PartnersCapitalAccountUnitsTreasury" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Units repurchased (in shares)</link:label> <link:label id="lab_us-gaap_PartnersCapitalAccountUnitsTreasury_label_en-US" xlink:label="lab_us-gaap_PartnersCapitalAccountUnitsTreasury" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Partners' Capital Account, Units, Treasury Units Purchased</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAccountUnitsTreasury" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAccountUnitsTreasury"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PartnersCapitalAccountUnitsTreasury" xlink:to="lab_us-gaap_PartnersCapitalAccountUnitsTreasury" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract_cebd6834-1e19-4970-9903-53ea60cf56ba_terseLabel_en-US" xlink:label="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income per common unit - diluted</link:label> <link:label id="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract_label_en-US" xlink:label="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Income (Loss), Net of Tax, Per Outstanding Limited Partnership Unit, Diluted [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract" xlink:to="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems_d611be1a-a151-4448-ab01-dfc993b67ee4_terseLabel_en-US" xlink:label="lab_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Acquired Finite-Lived Intangible Assets [Line Items]</link:label> <link:label id="lab_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems_label_en-US" xlink:label="lab_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Acquired Finite-Lived Intangible Assets [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems" xlink:to="lab_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LiabilitiesAndStockholdersEquityAbstract_a14a747f-bf20-4224-8cec-18d8361edfc4_terseLabel_en-US" xlink:label="lab_us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">LIABILITIES AND CAPITAL</link:label> <link:label id="lab_us-gaap_LiabilitiesAndStockholdersEquityAbstract_label_en-US" xlink:label="lab_us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Liabilities and Equity [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="lab_us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable_963bb27e-11eb-4ad2-9cff-d2589c9dc80f_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Instruments, Gain (Loss) [Table]</link:label> <link:label id="lab_us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable_label_en-US" xlink:label="lab_us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Instruments, Gain (Loss) [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable" xlink:to="lab_us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable" xlink:type="arc" order="1"/> <link:label id="lab_splp_FinancialCovenantsLeverageRatioMaximum_4e286d67-0fd5-46a9-8420-f0f0d4b5c423_terseLabel_en-US" xlink:label="lab_splp_FinancialCovenantsLeverageRatioMaximum" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Leverage ratio</link:label> <link:label id="lab_splp_FinancialCovenantsLeverageRatioMaximum_label_en-US" xlink:label="lab_splp_FinancialCovenantsLeverageRatioMaximum" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Covenants, Leverage Ratio, Maximum</link:label> <link:label id="lab_splp_FinancialCovenantsLeverageRatioMaximum_documentation_en-US" xlink:label="lab_splp_FinancialCovenantsLeverageRatioMaximum" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Covenants, Leverage Ratio, Maximum</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialCovenantsLeverageRatioMaximum" xlink:href="splp-20230930.xsd#splp_FinancialCovenantsLeverageRatioMaximum"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_FinancialCovenantsLeverageRatioMaximum" xlink:to="lab_splp_FinancialCovenantsLeverageRatioMaximum" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncreaseDecreaseInReceivables_1fbdd4ea-1686-4c01-969d-7bab85059ebe_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInReceivables" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Trade and other receivables</link:label> <link:label id="lab_us-gaap_IncreaseDecreaseInReceivables_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInReceivables" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Increase (Decrease) in Receivables</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInReceivables"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInReceivables" xlink:to="lab_us-gaap_IncreaseDecreaseInReceivables" xlink:type="arc" order="1"/> <link:label id="lab_splp_TierOneCommonEquity_ca9cfb0f-9ca0-4f2e-b476-d3d7e780c5db_terseLabel_en-US" xlink:label="lab_splp_TierOneCommonEquity" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Actual</link:label> <link:label id="lab_splp_TierOneCommonEquity_label_en-US" xlink:label="lab_splp_TierOneCommonEquity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tier One Common Equity</link:label> <link:label id="lab_splp_TierOneCommonEquity_documentation_en-US" xlink:label="lab_splp_TierOneCommonEquity" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tier One Common Equity</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneCommonEquity" xlink:href="splp-20230930.xsd#splp_TierOneCommonEquity"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_TierOneCommonEquity" xlink:to="lab_splp_TierOneCommonEquity" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InventoryGross_d6c87554-063b-40e0-9224-55d6122d0b9d_totalLabel_en-US" xlink:label="lab_us-gaap_InventoryGross" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory, before LIFO reserve</link:label> <link:label id="lab_us-gaap_InventoryGross_label_en-US" xlink:label="lab_us-gaap_InventoryGross" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory, Gross</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryGross"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryGross" xlink:to="lab_us-gaap_InventoryGross" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CostOfGoodsAndServicesSold_cc53cc5b-b834-4c08-a9d0-ca6203e81b18_terseLabel_en-US" xlink:label="lab_us-gaap_CostOfGoodsAndServicesSold" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cost of goods sold</link:label> <link:label id="lab_us-gaap_CostOfGoodsAndServicesSold_label_en-US" xlink:label="lab_us-gaap_CostOfGoodsAndServicesSold" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cost of Goods and Services Sold</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostOfGoodsAndServicesSold" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsAndServicesSold"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CostOfGoodsAndServicesSold" xlink:to="lab_us-gaap_CostOfGoodsAndServicesSold" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ProceedsFromSaleOfProductiveAssets_861a2afe-0945-4d3f-9643-1161ee288780_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromSaleOfProductiveAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Proceeds from sale of property, plant and equipment</link:label> <link:label id="lab_us-gaap_ProceedsFromSaleOfProductiveAssets_label_en-US" xlink:label="lab_us-gaap_ProceedsFromSaleOfProductiveAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Proceeds from Sale of Productive Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleOfProductiveAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleOfProductiveAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProceedsFromSaleOfProductiveAssets" xlink:to="lab_us-gaap_ProceedsFromSaleOfProductiveAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_07cb60f9-0914-4770-a017-4b44d8bc4d22_terseLabel_en-US" xlink:label="lab_us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Useful Life (Years)</link:label> <link:label id="lab_us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_label_en-US" xlink:label="lab_us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Acquired Finite-Lived Intangible Assets, Weighted Average Useful Life</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife" xlink:to="lab_us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife" xlink:type="arc" order="1"/> <link:label id="lab_splp_IGoMember_c8476222-4353-4cf8-a8e8-ae958114e129_terseLabel_en-US" xlink:label="lab_splp_IGoMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">iGo</link:label> <link:label id="lab_splp_IGoMember_label_en-US" xlink:label="lab_splp_IGoMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">iGo [Member]</link:label> <link:label id="lab_splp_IGoMember_documentation_en-US" xlink:label="lab_splp_IGoMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">iGo</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_IGoMember" xlink:href="splp-20230930.xsd#splp_IGoMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_IGoMember" xlink:to="lab_splp_IGoMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DebtAndEquitySecuritiesRealizedGainLoss_03c23a99-e3f0-410d-b938-f70e827f7679_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_DebtAndEquitySecuritiesRealizedGainLoss" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Realized gain (loss)</link:label> <link:label id="lab_us-gaap_DebtAndEquitySecuritiesRealizedGainLoss_label_en-US" xlink:label="lab_us-gaap_DebtAndEquitySecuritiesRealizedGainLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt and Equity Securities, Realized Gain (Loss)</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtAndEquitySecuritiesRealizedGainLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtAndEquitySecuritiesRealizedGainLoss"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtAndEquitySecuritiesRealizedGainLoss" xlink:to="lab_us-gaap_DebtAndEquitySecuritiesRealizedGainLoss" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_Goodwill_bfaf74a2-577d-4241-8ea9-d348c9dcafc7_terseLabel_en-US" xlink:label="lab_us-gaap_Goodwill" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Goodwill</link:label> <link:label id="lab_us-gaap_Goodwill_99729373-d9c2-4879-a56e-6266ac1d1c1b_periodStartLabel_en-US" xlink:label="lab_us-gaap_Goodwill" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Goodwill, beginning balance</link:label> <link:label id="lab_us-gaap_Goodwill_e2e38b5d-ee64-43b2-83ca-df6c99645800_periodEndLabel_en-US" xlink:label="lab_us-gaap_Goodwill" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Goodwill, ending balance</link:label> <link:label id="lab_us-gaap_Goodwill_label_en-US" xlink:label="lab_us-gaap_Goodwill" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Goodwill</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Goodwill"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_Goodwill" xlink:to="lab_us-gaap_Goodwill" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PensionExpenseReversalOfExpenseNoncash_435bfa30-7c53-4482-b164-60480d63fd2f_terseLabel_en-US" xlink:label="lab_us-gaap_PensionExpenseReversalOfExpenseNoncash" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Non-cash pension expense (income)</link:label> <link:label id="lab_us-gaap_PensionExpenseReversalOfExpenseNoncash_label_en-US" xlink:label="lab_us-gaap_PensionExpenseReversalOfExpenseNoncash" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Pension Expense (Reversal of Expense), Noncash</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PensionExpenseReversalOfExpenseNoncash" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PensionExpenseReversalOfExpenseNoncash"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PensionExpenseReversalOfExpenseNoncash" xlink:to="lab_us-gaap_PensionExpenseReversalOfExpenseNoncash" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InventoryLIFOReserve_39a86481-1379-4d44-bea6-345f8a42b6c7_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_InventoryLIFOReserve" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">LIFO reserve</link:label> <link:label id="lab_us-gaap_InventoryLIFOReserve_label_en-US" xlink:label="lab_us-gaap_InventoryLIFOReserve" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory, LIFO Reserve</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryLIFOReserve" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryLIFOReserve"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryLIFOReserve" xlink:to="lab_us-gaap_InventoryLIFOReserve" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueByMeasurementBasisAxis_01d74427-565f-47c1-b949-287b73a6c301_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueByMeasurementBasisAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Basis [Axis]</link:label> <link:label id="lab_us-gaap_FairValueByMeasurementBasisAxis_label_en-US" xlink:label="lab_us-gaap_FairValueByMeasurementBasisAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Basis [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByMeasurementBasisAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByMeasurementBasisAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueByMeasurementBasisAxis" xlink:to="lab_us-gaap_FairValueByMeasurementBasisAxis" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments_91fa5580-31d5-4bb6-af74-25dec6be5775_terseLabel_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Investments</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments_label_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Investments</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments_documentation_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Investments</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments" xlink:to="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AssetAcquisitionDomain_701978a9-e33b-412e-84d9-ec41df2ae49d_terseLabel_en-US" xlink:label="lab_us-gaap_AssetAcquisitionDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Acquisition [Domain]</link:label> <link:label id="lab_us-gaap_AssetAcquisitionDomain_label_en-US" xlink:label="lab_us-gaap_AssetAcquisitionDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Acquisition [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetAcquisitionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AssetAcquisitionDomain" xlink:to="lab_us-gaap_AssetAcquisitionDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueDisclosureItemAmountsDomain_181b8147-4fc4-4d0e-9fbb-9171f9d8cf56_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueDisclosureItemAmountsDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value Measurement [Domain]</link:label> <link:label id="lab_us-gaap_FairValueDisclosureItemAmountsDomain_label_en-US" xlink:label="lab_us-gaap_FairValueDisclosureItemAmountsDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value Measurement [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueDisclosureItemAmountsDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueDisclosureItemAmountsDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueDisclosureItemAmountsDomain" xlink:to="lab_us-gaap_FairValueDisclosureItemAmountsDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TransactionDomain_2ea58c9a-b5ae-4128-8eac-c0ecb3508121_terseLabel_en-US" xlink:label="lab_us-gaap_TransactionDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Transaction [Domain]</link:label> <link:label id="lab_us-gaap_TransactionDomain_label_en-US" xlink:label="lab_us-gaap_TransactionDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Transaction [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransactionDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TransactionDomain" xlink:to="lab_us-gaap_TransactionDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CollateralAxis_914cb044-cc5d-4aaa-a547-c24144830435_terseLabel_en-US" xlink:label="lab_us-gaap_CollateralAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Collateral [Axis]</link:label> <link:label id="lab_us-gaap_CollateralAxis_label_en-US" xlink:label="lab_us-gaap_CollateralAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Collateral Held [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CollateralAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CollateralAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CollateralAxis" xlink:to="lab_us-gaap_CollateralAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CommonStockDividendsPerShareDeclared_2d9a0357-6810-46d8-b0e3-b8e457f9d5f2_terseLabel_en-US" xlink:label="lab_us-gaap_CommonStockDividendsPerShareDeclared" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Dividends declared (in dollars per share)</link:label> <link:label id="lab_us-gaap_CommonStockDividendsPerShareDeclared_label_en-US" xlink:label="lab_us-gaap_CommonStockDividendsPerShareDeclared" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Stock, Dividends, Per Share, Declared</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockDividendsPerShareDeclared" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockDividendsPerShareDeclared"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommonStockDividendsPerShareDeclared" xlink:to="lab_us-gaap_CommonStockDividendsPerShareDeclared" xlink:type="arc" order="1"/> <link:label id="lab_splp_A2018IncentiveAwardPlanMember_7b480f87-127d-4371-9c57-c5bb83c19694_terseLabel_en-US" xlink:label="lab_splp_A2018IncentiveAwardPlanMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">2018 Incentive Award Plan</link:label> <link:label id="lab_splp_A2018IncentiveAwardPlanMember_label_en-US" xlink:label="lab_splp_A2018IncentiveAwardPlanMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">2018 Incentive Award Plan [Member]</link:label> <link:label id="lab_splp_A2018IncentiveAwardPlanMember_documentation_en-US" xlink:label="lab_splp_A2018IncentiveAwardPlanMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">2018 Incentive Award Plan [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_A2018IncentiveAwardPlanMember" xlink:href="splp-20230930.xsd#splp_A2018IncentiveAwardPlanMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_A2018IncentiveAwardPlanMember" xlink:to="lab_splp_A2018IncentiveAwardPlanMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_WarrantMember_351b3392-3dbb-4cd8-8e96-12bc7b220f20_terseLabel_en-US" xlink:label="lab_us-gaap_WarrantMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Warrants</link:label> <link:label id="lab_us-gaap_WarrantMember_label_en-US" xlink:label="lab_us-gaap_WarrantMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Warrant [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_WarrantMember" xlink:to="lab_us-gaap_WarrantMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OperatingLeaseLiabilityNoncurrent_2a87eb49-dc7e-4b18-a98e-9b8bfb4588e1_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-term operating lease liabilities</link:label> <link:label id="lab_us-gaap_OperatingLeaseLiabilityNoncurrent_label_en-US" xlink:label="lab_us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Operating Lease, Liability, Noncurrent</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="lab_us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus_7b25c13d-e4d6-4bca-be52-de86be55cd2a_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Nonaccrual loans</link:label> <link:label id="lab_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus_31af8f74-a541-4d57-8cb3-5e4fe6781593_verboseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Nonaccrual Loans That Are Current</link:label> <link:label id="lab_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus_label_en-US" xlink:label="lab_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Nonaccrual</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus" xlink:to="lab_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DebtInstrumentTerm_0afc5b38-f016-4ad7-bb87-7277568614f5_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentTerm" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Preferred unit term</link:label> <link:label id="lab_us-gaap_DebtInstrumentTerm_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentTerm" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Instrument, Term</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTerm" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentTerm"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentTerm" xlink:to="lab_us-gaap_DebtInstrumentTerm" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DebtInstrumentNameDomain_50b38f60-612b-452f-a9f7-16114f911de2_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentNameDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Instrument, Name [Domain]</link:label> <link:label id="lab_us-gaap_DebtInstrumentNameDomain_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Instrument, Name [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentNameDomain" xlink:to="lab_us-gaap_DebtInstrumentNameDomain" xlink:type="arc" order="1"/> <link:label id="lab_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_3642450c-7de5-4f83-b225-60828f726035_terseLabel_en-US" xlink:label="lab_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cumulative Effect, Period of Adoption, Adjustment</link:label> <link:label id="lab_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_label_en-US" xlink:label="lab_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cumulative Effect, Period of Adoption, Adjustment [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember" xlink:to="lab_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncomeStatementLocationAxis_ee0f6912-b191-4d91-afbb-04ac15bd0bfc_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeStatementLocationAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income Statement Location [Axis]</link:label> <link:label id="lab_us-gaap_IncomeStatementLocationAxis_label_en-US" xlink:label="lab_us-gaap_IncomeStatementLocationAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income Statement Location [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementLocationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementLocationAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeStatementLocationAxis" xlink:to="lab_us-gaap_IncomeStatementLocationAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_9f6c4efc-e39f-48e1-bf52-9427563635c6_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]</link:label> <link:label id="lab_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_label_en-US" xlink:label="lab_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems" xlink:to="lab_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PartnersCapitalOther_af95effe-0599-48af-8f2b-ae5e31bee658_terseLabel_en-US" xlink:label="lab_us-gaap_PartnersCapitalOther" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other, net</link:label> <link:label id="lab_us-gaap_PartnersCapitalOther_label_en-US" xlink:label="lab_us-gaap_PartnersCapitalOther" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Partners' Capital, Other</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalOther"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PartnersCapitalOther" xlink:to="lab_us-gaap_PartnersCapitalOther" xlink:type="arc" order="1"/> <link:label id="lab_splp_SteelConnectCommonStockMember_77742f88-ed27-4786-a890-cf24ccdd1bcd_terseLabel_en-US" xlink:label="lab_splp_SteelConnectCommonStockMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Connect common stock</link:label> <link:label id="lab_splp_SteelConnectCommonStockMember_label_en-US" xlink:label="lab_splp_SteelConnectCommonStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Connect, Common Stock [Member]</link:label> <link:label id="lab_splp_SteelConnectCommonStockMember_documentation_en-US" xlink:label="lab_splp_SteelConnectCommonStockMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Connect, Common Stock</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectCommonStockMember" xlink:href="splp-20230930.xsd#splp_SteelConnectCommonStockMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SteelConnectCommonStockMember" xlink:to="lab_splp_SteelConnectCommonStockMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings_367769ae-1f28-40f1-96ec-ccec600676af_terseLabel_en-US" xlink:label="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Realized gains</link:label> <link:label id="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings_label_en-US" xlink:label="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Measurement With Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included In Earnings</link:label> <link:label id="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings_documentation_en-US" xlink:label="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Measurement With Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included In Earnings</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings" xlink:href="splp-20230930.xsd#splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings" xlink:to="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CapitalAbstract_de0288fc-b6c5-45a8-ac3d-025059fe6c5a_terseLabel_en-US" xlink:label="lab_us-gaap_CapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total Capital (to risk-weighted assets)</link:label> <link:label id="lab_us-gaap_CapitalAbstract_label_en-US" xlink:label="lab_us-gaap_CapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Total Capital [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CapitalAbstract" xlink:to="lab_us-gaap_CapitalAbstract" xlink:type="arc" order="1"/> <link:label id="lab_splp_TinMetricTonsMember_5c0513f0-531c-4817-9f0f-501326e92a4a_terseLabel_en-US" xlink:label="lab_splp_TinMetricTonsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tin, Metric Tons</link:label> <link:label id="lab_splp_TinMetricTonsMember_label_en-US" xlink:label="lab_splp_TinMetricTonsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tin, Metric Tons [Member]</link:label> <link:label id="lab_splp_TinMetricTonsMember_documentation_en-US" xlink:label="lab_splp_TinMetricTonsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tin, Metric Tons [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_TinMetricTonsMember" xlink:href="splp-20230930.xsd#splp_TinMetricTonsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_TinMetricTonsMember" xlink:to="lab_splp_TinMetricTonsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AssetPledgedAsCollateralMember_a5b4eb7d-7d24-4c13-9c82-52c98f399c47_terseLabel_en-US" xlink:label="lab_us-gaap_AssetPledgedAsCollateralMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Pledged as Collateral</link:label> <link:label id="lab_us-gaap_AssetPledgedAsCollateralMember_label_en-US" xlink:label="lab_us-gaap_AssetPledgedAsCollateralMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Pledged as Collateral [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetPledgedAsCollateralMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetPledgedAsCollateralMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AssetPledgedAsCollateralMember" xlink:to="lab_us-gaap_AssetPledgedAsCollateralMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TierOneRiskBasedCapitalAbstract_f0eed917-2c70-4a9c-b7ea-7530a7f5d122_terseLabel_en-US" xlink:label="lab_us-gaap_TierOneRiskBasedCapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tier 1 Capital (to risk-weighted assets)</link:label> <link:label id="lab_us-gaap_TierOneRiskBasedCapitalAbstract_label_en-US" xlink:label="lab_us-gaap_TierOneRiskBasedCapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Tier 1 Risk-Based Capital [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract" xlink:to="lab_us-gaap_TierOneRiskBasedCapitalAbstract" xlink:type="arc" order="1"/> <link:label id="lab_splp_ReceivableFromAssociatedCompaniesSTCNMember_4b1da4be-2373-4352-b758-cb1786a52984_terseLabel_en-US" xlink:label="lab_splp_ReceivableFromAssociatedCompaniesSTCNMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Receivable from associated companies - STCN</link:label> <link:label id="lab_splp_ReceivableFromAssociatedCompaniesSTCNMember_label_en-US" xlink:label="lab_splp_ReceivableFromAssociatedCompaniesSTCNMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Receivable from Associated Companies - STCN [Member]</link:label> <link:label id="lab_splp_ReceivableFromAssociatedCompaniesSTCNMember_documentation_en-US" xlink:label="lab_splp_ReceivableFromAssociatedCompaniesSTCNMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Receivable from Associated Companies - STCN</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ReceivableFromAssociatedCompaniesSTCNMember" xlink:href="splp-20230930.xsd#splp_ReceivableFromAssociatedCompaniesSTCNMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ReceivableFromAssociatedCompaniesSTCNMember" xlink:to="lab_splp_ReceivableFromAssociatedCompaniesSTCNMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_SteelServicesLtdMember_bc89712b-ff60-437b-bc21-a2d1e8defba3_terseLabel_en-US" xlink:label="lab_splp_SteelServicesLtdMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Services Ltd</link:label> <link:label id="lab_splp_SteelServicesLtdMember_label_en-US" xlink:label="lab_splp_SteelServicesLtdMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Services Ltd [Member]</link:label> <link:label id="lab_splp_SteelServicesLtdMember_documentation_en-US" xlink:label="lab_splp_SteelServicesLtdMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Services Ltd</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelServicesLtdMember" xlink:href="splp-20230930.xsd#splp_SteelServicesLtdMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SteelServicesLtdMember" xlink:to="lab_splp_SteelServicesLtdMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PledgedStatusAxis_6171112a-c2d2-4d75-8d3c-dc58436bf6df_terseLabel_en-US" xlink:label="lab_us-gaap_PledgedStatusAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Pledged Status [Axis]</link:label> <link:label id="lab_us-gaap_PledgedStatusAxis_label_en-US" xlink:label="lab_us-gaap_PledgedStatusAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Pledged Status [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PledgedStatusAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PledgedStatusAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PledgedStatusAxis" xlink:to="lab_us-gaap_PledgedStatusAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueByBalanceSheetGroupingTextBlock_2737e7fe-d088-4b44-a1f1-8a148674f268_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueByBalanceSheetGroupingTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, by Balance Sheet Grouping</link:label> <link:label id="lab_us-gaap_FairValueByBalanceSheetGroupingTextBlock_label_en-US" xlink:label="lab_us-gaap_FairValueByBalanceSheetGroupingTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, by Balance Sheet Grouping [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByBalanceSheetGroupingTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByBalanceSheetGroupingTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueByBalanceSheetGroupingTextBlock" xlink:to="lab_us-gaap_FairValueByBalanceSheetGroupingTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_srt_ProductsAndServicesDomain_b7b19262-cf60-4e61-99a4-847a8f23d673_terseLabel_en-US" xlink:label="lab_srt_ProductsAndServicesDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Product and Service [Domain]</link:label> <link:label id="lab_srt_ProductsAndServicesDomain_label_en-US" xlink:label="lab_srt_ProductsAndServicesDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Product and Service [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_ProductsAndServicesDomain" xlink:to="lab_srt_ProductsAndServicesDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncreaseDecreaseInInventories_73711228-6ab7-4663-9350-6607faf44e0c_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInInventories" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventories</link:label> <link:label id="lab_us-gaap_IncreaseDecreaseInInventories_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInInventories" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Increase (Decrease) in Inventories</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInInventories" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInInventories"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInInventories" xlink:to="lab_us-gaap_IncreaseDecreaseInInventories" xlink:type="arc" order="1"/> <link:label id="lab_splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin_57345c6d-3a1e-4a11-8dc3-27ecd8b9984e_terseLabel_en-US" xlink:label="lab_splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">CET1 Ratio</link:label> <link:label id="lab_splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin_label_en-US" xlink:label="lab_splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Equity Tier One Capital Required for Capital Adequacy with Buffer to Risk Weighted Assets, when Fully Phased-in</link:label> <link:label id="lab_splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin_documentation_en-US" xlink:label="lab_splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Equity Tier One Capital Required for Capital Adequacy with Buffer to Risk Weighted Assets, when Fully Phased-in</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin" xlink:href="splp-20230930.xsd#splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin" xlink:to="lab_splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_StandbyLettersOfCreditMember_1474750a-850b-405b-9db5-40e518e30cbe_terseLabel_en-US" xlink:label="lab_us-gaap_StandbyLettersOfCreditMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Standby Letters of Credit</link:label> <link:label id="lab_us-gaap_StandbyLettersOfCreditMember_label_en-US" xlink:label="lab_us-gaap_StandbyLettersOfCreditMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Standby Letters of Credit [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StandbyLettersOfCreditMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StandbyLettersOfCreditMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StandbyLettersOfCreditMember" xlink:to="lab_us-gaap_StandbyLettersOfCreditMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_6d2bd6e9-3b3d-47b2-8241-1a11144a5ec3_terseLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cash flows from investing activities:</link:label> <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract_a3baa91c-dc75-4641-814e-37998194ed4c_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Instruments and Hedging Activities Disclosure [Abstract]</link:label> <link:label id="lab_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract_label_en-US" xlink:label="lab_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Instruments and Hedging Activities Disclosure [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract" xlink:to="lab_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PlanNameDomain_92643c1b-318f-4cdd-b2d6-3026b12a1f6b_terseLabel_en-US" xlink:label="lab_us-gaap_PlanNameDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Plan Name [Domain]</link:label> <link:label id="lab_us-gaap_PlanNameDomain_label_en-US" xlink:label="lab_us-gaap_PlanNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Plan Name [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PlanNameDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PlanNameDomain" xlink:to="lab_us-gaap_PlanNameDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancialAssetPastDueMember_a40b27cd-d665-46c9-b7e5-ceb2cb76ca82_terseLabel_en-US" xlink:label="lab_us-gaap_FinancialAssetPastDueMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total Past Due</link:label> <link:label id="lab_us-gaap_FinancialAssetPastDueMember_label_en-US" xlink:label="lab_us-gaap_FinancialAssetPastDueMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Asset, Past Due [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialAssetPastDueMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialAssetPastDueMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancialAssetPastDueMember" xlink:to="lab_us-gaap_FinancialAssetPastDueMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InterestExpense_1f9bf7e1-618e-4cd9-8349-722ae3025a7f_terseLabel_en-US" xlink:label="lab_us-gaap_InterestExpense" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Interest expense</link:label> <link:label id="lab_us-gaap_InterestExpense_label_en-US" xlink:label="lab_us-gaap_InterestExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Interest Expense</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InterestExpense" xlink:to="lab_us-gaap_InterestExpense" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacy_9eb70dfc-df55-4c6f-9166-5220b6fcd29a_terseLabel_en-US" xlink:label="lab_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacy" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">For Capital Adequacy Purposes</link:label> <link:label id="lab_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacy_label_en-US" xlink:label="lab_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacy" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Tier 1 Risk-Based Capital, Capital Adequacy, Minimum</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacy"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacy" xlink:to="lab_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacy" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_996268af-d720-4e42-b84e-908e021c9f5e_terseLabel_en-US" xlink:label="lab_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Unearned compensation</link:label> <link:label id="lab_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_label_en-US" xlink:label="lab_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:to="lab_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:type="arc" order="1"/> <link:label id="lab_splp_PayablesToOtherRelatedPartiesMember_be5ae88b-8f95-4db3-9fc6-3dd186042850_terseLabel_en-US" xlink:label="lab_splp_PayablesToOtherRelatedPartiesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payables to other related parties</link:label> <link:label id="lab_splp_PayablesToOtherRelatedPartiesMember_label_en-US" xlink:label="lab_splp_PayablesToOtherRelatedPartiesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payables to Other Related Parties [Member]</link:label> <link:label id="lab_splp_PayablesToOtherRelatedPartiesMember_documentation_en-US" xlink:label="lab_splp_PayablesToOtherRelatedPartiesMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payables to Other Related Parties</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_PayablesToOtherRelatedPartiesMember" xlink:href="splp-20230930.xsd#splp_PayablesToOtherRelatedPartiesMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_PayablesToOtherRelatedPartiesMember" xlink:to="lab_splp_PayablesToOtherRelatedPartiesMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_3e0d26b3-8bfb-4458-bf98-ac37b3475658_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Shares authorized (in shares)</link:label> <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_a88ed74a-2ea2-4375-8910-815a50a56519_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">2023</link:label> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finite-Lived Intangible Asset, Expected Amortization, Remainder of Fiscal Year</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_StockholdersEquityNoteAbstract_44c7dfe0-b6c2-48a4-84e7-a5956db08b11_terseLabel_en-US" xlink:label="lab_us-gaap_StockholdersEquityNoteAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Stockholders' Equity Note [Abstract]</link:label> <link:label id="lab_us-gaap_StockholdersEquityNoteAbstract_label_en-US" xlink:label="lab_us-gaap_StockholdersEquityNoteAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Stockholders' Equity Note [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockholdersEquityNoteAbstract" xlink:to="lab_us-gaap_StockholdersEquityNoteAbstract" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities_70f908cf-a3a0-4be8-a73e-152ce1919ebb_totalLabel_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Total liabilities assumed</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities_label_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Liabilities</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities_documentation_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Liabilities</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities" xlink:to="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LongtermDebtTypeDomain_f145717b-bfd0-4a2d-a5be-513da91dca8f_terseLabel_en-US" xlink:label="lab_us-gaap_LongtermDebtTypeDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-term Debt, Type [Domain]</link:label> <link:label id="lab_us-gaap_LongtermDebtTypeDomain_label_en-US" xlink:label="lab_us-gaap_LongtermDebtTypeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-Term Debt, Type [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongtermDebtTypeDomain" xlink:to="lab_us-gaap_LongtermDebtTypeDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AvailableForSaleSecuritiesAbstract_f4524e31-ea5b-4cc9-8203-2d10cb5ef1fa_terseLabel_en-US" xlink:label="lab_us-gaap_AvailableForSaleSecuritiesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">AVAILABLE-FOR-SALE SECURITIES</link:label> <link:label id="lab_us-gaap_AvailableForSaleSecuritiesAbstract_label_en-US" xlink:label="lab_us-gaap_AvailableForSaleSecuritiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Securities, Available-for-Sale [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AvailableForSaleSecuritiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AvailableForSaleSecuritiesAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AvailableForSaleSecuritiesAbstract" xlink:to="lab_us-gaap_AvailableForSaleSecuritiesAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent_9aeac79b-b23f-49da-b15c-764bbc20de79_terseLabel_en-US" xlink:label="lab_us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Preferred unit liability</link:label> <link:label id="lab_us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent_label_en-US" xlink:label="lab_us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Share Value, Amount, Noncurrent</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent" xlink:to="lab_us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityFileNumber_02d445b3-e1c2-4678-a42a-08747d1f6972_terseLabel_en-US" xlink:label="lab_dei_EntityFileNumber" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity File Number</link:label> <link:label id="lab_dei_EntityFileNumber_label_en-US" xlink:label="lab_dei_EntityFileNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity File Number</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityFileNumber" xlink:to="lab_dei_EntityFileNumber" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LossContingenciesTable_13ee7ae7-0fd8-47ab-953b-b49820aa1c54_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingenciesTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingencies [Table]</link:label> <link:label id="lab_us-gaap_LossContingenciesTable_label_en-US" xlink:label="lab_us-gaap_LossContingenciesTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingencies [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingenciesTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingenciesTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LossContingenciesTable" xlink:to="lab_us-gaap_LossContingenciesTable" xlink:type="arc" order="1"/> <link:label id="lab_splp_AerojetRocketdyneHoldingsMember_19ef24a6-5378-4290-9ad9-16687e0054e0_terseLabel_en-US" xlink:label="lab_splp_AerojetRocketdyneHoldingsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Aerojet Rocketdyne Holdings, Inc.</link:label> <link:label id="lab_splp_AerojetRocketdyneHoldingsMember_label_en-US" xlink:label="lab_splp_AerojetRocketdyneHoldingsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Aerojet Rocketdyne Holdings [Member]</link:label> <link:label id="lab_splp_AerojetRocketdyneHoldingsMember_documentation_en-US" xlink:label="lab_splp_AerojetRocketdyneHoldingsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Aerojet Rocketdyne Holdings [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_AerojetRocketdyneHoldingsMember" xlink:to="lab_splp_AerojetRocketdyneHoldingsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_MeasurementInputDiscountRateMember_725509a6-5d1f-4a0c-baae-cb41561257c7_terseLabel_en-US" xlink:label="lab_us-gaap_MeasurementInputDiscountRateMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Discount rate</link:label> <link:label id="lab_us-gaap_MeasurementInputDiscountRateMember_label_en-US" xlink:label="lab_us-gaap_MeasurementInputDiscountRateMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Input, Discount Rate [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputDiscountRateMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputDiscountRateMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MeasurementInputDiscountRateMember" xlink:to="lab_us-gaap_MeasurementInputDiscountRateMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_7f8105d6-7687-4903-82fc-dfa4652a62d7_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">2025</link:label> <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_label_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-Term Debt, Maturity, Year Three</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:to="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember_564a8c41-c814-496f-8a85-a39a5151253e_terseLabel_en-US" xlink:label="lab_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Unrealized loss on available-for-sale debt securities</link:label> <link:label id="lab_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember_label_en-US" xlink:label="lab_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" xlink:to="lab_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_SublimitforIssuanceofSwingLoansMember_17dac9bb-3cd8-4e90-9589-1f7fb4358221_terseLabel_en-US" xlink:label="lab_splp_SublimitforIssuanceofSwingLoansMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Sublimit for Issuance of Swing Loans</link:label> <link:label id="lab_splp_SublimitforIssuanceofSwingLoansMember_label_en-US" xlink:label="lab_splp_SublimitforIssuanceofSwingLoansMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Sublimit for Issuance of Swing Loans [Member]</link:label> <link:label id="lab_splp_SublimitforIssuanceofSwingLoansMember_documentation_en-US" xlink:label="lab_splp_SublimitforIssuanceofSwingLoansMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Sublimit for Issuance of Swing Loans [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SublimitforIssuanceofSwingLoansMember" xlink:href="splp-20230930.xsd#splp_SublimitforIssuanceofSwingLoansMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SublimitforIssuanceofSwingLoansMember" xlink:to="lab_splp_SublimitforIssuanceofSwingLoansMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AmortizationOfIntangibleAssets_7ba497dd-072e-4cee-9311-6c17c6d1e0cf_terseLabel_en-US" xlink:label="lab_us-gaap_AmortizationOfIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Amortization expense</link:label> <link:label id="lab_us-gaap_AmortizationOfIntangibleAssets_label_en-US" xlink:label="lab_us-gaap_AmortizationOfIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Amortization of Intangible Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AmortizationOfIntangibleAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfIntangibleAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AmortizationOfIntangibleAssets" xlink:to="lab_us-gaap_AmortizationOfIntangibleAssets" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityShellCompany_d9d10338-da78-4f66-bbdf-b0e4ab03fb12_terseLabel_en-US" xlink:label="lab_dei_EntityShellCompany" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Shell Company</link:label> <link:label id="lab_dei_EntityShellCompany_label_en-US" xlink:label="lab_dei_EntityShellCompany" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Shell Company</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityShellCompany"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityShellCompany" xlink:to="lab_dei_EntityShellCompany" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_7997940a-d63e-430b-a157-38931bd3ef54_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Noncontrolling interest at fair value</link:label> <link:label id="lab_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:to="lab_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LongTermInvestments_239ebaae-ece3-4c1f-a849-979d62ad1522_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermInvestments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-term investments</link:label> <link:label id="lab_us-gaap_LongTermInvestments_label_en-US" xlink:label="lab_us-gaap_LongTermInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-Term Investments</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermInvestments"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermInvestments" xlink:to="lab_us-gaap_LongTermInvestments" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability_b4cb673e-adbc-4c2a-b787-d3d74a8806b0_terseLabel_en-US" xlink:label="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-term operating lease liabilities</link:label> <link:label id="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability_label_en-US" xlink:label="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Operating Lease Liability</link:label> <link:label id="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability_documentation_en-US" xlink:label="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Operating Lease Liability</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability" xlink:href="splp-20230930.xsd#splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability" xlink:to="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessAcquisitionAcquireeDomain_87968e9d-3e42-4279-891a-9efa377297c8_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionAcquireeDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition, Acquiree [Domain]</link:label> <link:label id="lab_us-gaap_BusinessAcquisitionAcquireeDomain_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionAcquireeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition, Acquiree [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="lab_us-gaap_BusinessAcquisitionAcquireeDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LoansReceivableHeldForSaleAmount_a60b68ec-92d8-46d0-b477-c7d94abbb370_terseLabel_en-US" xlink:label="lab_us-gaap_LoansReceivableHeldForSaleAmount" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loans held-for-sale</link:label> <link:label id="lab_us-gaap_LoansReceivableHeldForSaleAmount_label_en-US" xlink:label="lab_us-gaap_LoansReceivableHeldForSaleAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Held-for-Sale</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LoansReceivableHeldForSaleAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansReceivableHeldForSaleAmount"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LoansReceivableHeldForSaleAmount" xlink:to="lab_us-gaap_LoansReceivableHeldForSaleAmount" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther_b5548294-efa6-479c-9cdc-2eb8d26b9718_terseLabel_en-US" xlink:label="lab_us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Interest expense from SPLP Preferred Units</link:label> <link:label id="lab_us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther_label_en-US" xlink:label="lab_us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther" xlink:to="lab_us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther" xlink:type="arc" order="1"/> <link:label id="lab_splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember_6d12a51d-b5fa-4c66-924c-243c88b4d8a4_terseLabel_en-US" xlink:label="lab_splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Small Business Administration (SBA), CARES Act, Paycheck Protection Program</link:label> <link:label id="lab_splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember_label_en-US" xlink:label="lab_splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Small Business Administration (SBA), CARES Act, Paycheck Protection Program [Member]</link:label> <link:label id="lab_splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember_documentation_en-US" xlink:label="lab_splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Small Business Administration (SBA), CARES Act, Paycheck Protection Program</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember" xlink:href="splp-20230930.xsd#splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember" xlink:to="lab_splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_34d375fd-5632-44b2-b404-2a3dd24a2863_periodStartLabel_en-US" xlink:label="lab_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cash, cash equivalents and restricted cash at beginning of period</link:label> <link:label id="lab_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_96d74e63-4c46-402e-adaa-416059b116d0_periodEndLabel_en-US" xlink:label="lab_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cash, cash equivalents and restricted cash at end of period</link:label> <link:label id="lab_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_label_en-US" xlink:label="lab_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="lab_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueByAssetClassAxis_a42eb00e-8fd2-4b7b-bdab-4d1224e4d070_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueByAssetClassAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Class [Axis]</link:label> <link:label id="lab_us-gaap_FairValueByAssetClassAxis_label_en-US" xlink:label="lab_us-gaap_FairValueByAssetClassAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Class [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByAssetClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByAssetClassAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueByAssetClassAxis" xlink:to="lab_us-gaap_FairValueByAssetClassAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivableLoanInProcess_ea191cbe-f0ac-41f7-ba8b-ab5bea583209_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableLoanInProcess" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Undisbursed loan commitment</link:label> <link:label id="lab_us-gaap_FinancingReceivableLoanInProcess_label_en-US" xlink:label="lab_us-gaap_FinancingReceivableLoanInProcess" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Loan in Process</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableLoanInProcess" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableLoanInProcess"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivableLoanInProcess" xlink:to="lab_us-gaap_FinancingReceivableLoanInProcess" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LoansPayableMember_92cda10a-85b3-466e-94ac-0cb568cfa88e_terseLabel_en-US" xlink:label="lab_us-gaap_LoansPayableMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loans Payable</link:label> <link:label id="lab_us-gaap_LoansPayableMember_label_en-US" xlink:label="lab_us-gaap_LoansPayableMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loans Payable [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LoansPayableMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayableMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LoansPayableMember" xlink:to="lab_us-gaap_LoansPayableMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_f14f9e0d-6f37-499c-bbf8-12c63ff9a859_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Units vested (in shares)</link:label> <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_UnrealizedGainLossOnInvestmentsTableTextBlock_074d70dd-5c7f-4f63-a0be-6e861043ee0b_terseLabel_en-US" xlink:label="lab_us-gaap_UnrealizedGainLossOnInvestmentsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Unrealized Gain (Loss) on Investments</link:label> <link:label id="lab_us-gaap_UnrealizedGainLossOnInvestmentsTableTextBlock_label_en-US" xlink:label="lab_us-gaap_UnrealizedGainLossOnInvestmentsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Unrealized Gain (Loss) on Investments [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnrealizedGainLossOnInvestmentsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnrealizedGainLossOnInvestmentsTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrealizedGainLossOnInvestmentsTableTextBlock" xlink:to="lab_us-gaap_UnrealizedGainLossOnInvestmentsTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PartnersCapitalAccountUnitBasedCompensation_5fca8632-7cdc-4ff8-a2dd-8e8ad846576e_terseLabel_en-US" xlink:label="lab_us-gaap_PartnersCapitalAccountUnitBasedCompensation" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity compensation - restricted units</link:label> <link:label id="lab_us-gaap_PartnersCapitalAccountUnitBasedCompensation_label_en-US" xlink:label="lab_us-gaap_PartnersCapitalAccountUnitBasedCompensation" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Partners' Capital Account, Unit-Based Payment Arrangement, Amount</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAccountUnitBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAccountUnitBasedCompensation"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PartnersCapitalAccountUnitBasedCompensation" xlink:to="lab_us-gaap_PartnersCapitalAccountUnitBasedCompensation" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AssetsFairValueDisclosure_3b83723d-c14f-4aec-bb01-5eb8f8256fd1_terseLabel_en-US" xlink:label="lab_us-gaap_AssetsFairValueDisclosure" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative asset total</link:label> <link:label id="lab_us-gaap_AssetsFairValueDisclosure_label_en-US" xlink:label="lab_us-gaap_AssetsFairValueDisclosure" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Assets, Fair Value Disclosure</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsFairValueDisclosure" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsFairValueDisclosure"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AssetsFairValueDisclosure" xlink:to="lab_us-gaap_AssetsFairValueDisclosure" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LongTermDebt_98a48c53-4320-45fa-bf18-bae02ab8be39_totalLabel_en-US" xlink:label="lab_us-gaap_LongTermDebt" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total</link:label> <link:label id="lab_us-gaap_LongTermDebt_label_en-US" xlink:label="lab_us-gaap_LongTermDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-Term Debt</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebt"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebt" xlink:to="lab_us-gaap_LongTermDebt" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EarningsPerShareDilutedTwoClassMethodAbstract_d60f3aff-fc81-4088-83b8-d6072bda6fcf_terseLabel_en-US" xlink:label="lab_us-gaap_EarningsPerShareDilutedTwoClassMethodAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income per common unit – diluted</link:label> <link:label id="lab_us-gaap_EarningsPerShareDilutedTwoClassMethodAbstract_label_en-US" xlink:label="lab_us-gaap_EarningsPerShareDilutedTwoClassMethodAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Earnings Per Share, Diluted, Two Class Method [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareDilutedTwoClassMethodAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareDilutedTwoClassMethodAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EarningsPerShareDilutedTwoClassMethodAbstract" xlink:to="lab_us-gaap_EarningsPerShareDilutedTwoClassMethodAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_8e76ea9b-3c2c-4fa9-b39e-5e7d7e20e8d2_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">2026</link:label> <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_label_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-Term Debt, Maturity, Year Four</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:to="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccumulatedTranslationAdjustmentMember_5c97e68f-922a-4c61-acbe-8e811506c62f_terseLabel_en-US" xlink:label="lab_us-gaap_AccumulatedTranslationAdjustmentMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cumulative translation adjustments</link:label> <link:label id="lab_us-gaap_AccumulatedTranslationAdjustmentMember_label_en-US" xlink:label="lab_us-gaap_AccumulatedTranslationAdjustmentMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accumulated Foreign Currency Adjustment Attributable to Parent [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedTranslationAdjustmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedTranslationAdjustmentMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccumulatedTranslationAdjustmentMember" xlink:to="lab_us-gaap_AccumulatedTranslationAdjustmentMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_DepositLiabilitiesCurrent_d89b89ca-4189-42a9-909b-e99f69f58ce3_terseLabel_en-US" xlink:label="lab_splp_DepositLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Deposits</link:label> <link:label id="lab_splp_DepositLiabilitiesCurrent_label_en-US" xlink:label="lab_splp_DepositLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Deposit Liabilities, Current</link:label> <link:label id="lab_splp_DepositLiabilitiesCurrent_documentation_en-US" xlink:label="lab_splp_DepositLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Deposit Liabilities, Current</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_DepositLiabilitiesCurrent" xlink:href="splp-20230930.xsd#splp_DepositLiabilitiesCurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_DepositLiabilitiesCurrent" xlink:to="lab_splp_DepositLiabilitiesCurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ComprehensiveIncomeNetOfTax_c0d929ac-f5cd-47eb-a404-9fba62df3245_totalLabel_en-US" xlink:label="lab_us-gaap_ComprehensiveIncomeNetOfTax" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Comprehensive income attributable to common unitholders</link:label> <link:label id="lab_us-gaap_ComprehensiveIncomeNetOfTax_label_en-US" xlink:label="lab_us-gaap_ComprehensiveIncomeNetOfTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Comprehensive Income (Loss), Net of Tax, Attributable to Parent</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="lab_us-gaap_ComprehensiveIncomeNetOfTax" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivablePortfolioSegmentDomain_7b175e19-6b73-45c7-9bd5-70f5fa7957bf_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivablePortfolioSegmentDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable Portfolio Segment [Domain]</link:label> <link:label id="lab_us-gaap_FinancingReceivablePortfolioSegmentDomain_label_en-US" xlink:label="lab_us-gaap_FinancingReceivablePortfolioSegmentDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable Portfolio Segment [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablePortfolioSegmentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablePortfolioSegmentDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivablePortfolioSegmentDomain" xlink:to="lab_us-gaap_FinancingReceivablePortfolioSegmentDomain" xlink:type="arc" order="1"/> <link:label id="lab_splp_SilverOuncesandCopperPoundsMember_67fd72bc-0beb-48bf-a9d2-f1b940698e09_terseLabel_en-US" xlink:label="lab_splp_SilverOuncesandCopperPoundsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Silver, Ounces, Copper Contracts</link:label> <link:label id="lab_splp_SilverOuncesandCopperPoundsMember_label_en-US" xlink:label="lab_splp_SilverOuncesandCopperPoundsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Silver, Ounces and Copper, Pounds [Member]</link:label> <link:label id="lab_splp_SilverOuncesandCopperPoundsMember_documentation_en-US" xlink:label="lab_splp_SilverOuncesandCopperPoundsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Silver, Ounces and Copper, Pounds [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SilverOuncesandCopperPoundsMember" xlink:href="splp-20230930.xsd#splp_SilverOuncesandCopperPoundsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SilverOuncesandCopperPoundsMember" xlink:to="lab_splp_SilverOuncesandCopperPoundsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted_9a13af52-4c11-4b9d-b7a6-a7a240c74ddd_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income per common unit - diluted (in shares)</link:label> <link:label id="lab_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition, Pro Forma Earnings Per Share, Diluted</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted" xlink:to="lab_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted" xlink:type="arc" order="1"/> <link:label id="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty_1ce2ffaa-192f-4333-ab50-4cbf658bb6a6_terseLabel_en-US" xlink:label="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Unrealized gains</link:label> <link:label id="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty_label_en-US" xlink:label="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Unrealized Gains, Excluding Related Party</link:label> <link:label id="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty_documentation_en-US" xlink:label="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Unrealized Gains, Excluding Related Party</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty" xlink:href="splp-20230930.xsd#splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty" xlink:to="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TypeOfAdoptionMember_66618f43-d0ac-49ce-aba4-a6c55ac11244_terseLabel_en-US" xlink:label="lab_us-gaap_TypeOfAdoptionMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Type of Adoption [Domain]</link:label> <link:label id="lab_us-gaap_TypeOfAdoptionMember_label_en-US" xlink:label="lab_us-gaap_TypeOfAdoptionMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accounting Standards Update [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TypeOfAdoptionMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TypeOfAdoptionMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TypeOfAdoptionMember" xlink:to="lab_us-gaap_TypeOfAdoptionMember" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityAddressAddressLine1_2c4c5a50-282e-4559-89e6-8a3a07bf7dc1_terseLabel_en-US" xlink:label="lab_dei_EntityAddressAddressLine1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Address, Address Line One</link:label> <link:label id="lab_dei_EntityAddressAddressLine1_label_en-US" xlink:label="lab_dei_EntityAddressAddressLine1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Address, Address Line One</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityAddressAddressLine1" xlink:to="lab_dei_EntityAddressAddressLine1" xlink:type="arc" order="1"/> <link:label id="lab_splp_BankofNovaScotiaMember_048a6cac-1d42-44ca-b98a-b2a1dfbedd16_terseLabel_en-US" xlink:label="lab_splp_BankofNovaScotiaMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Bank of Nova Scotia</link:label> <link:label id="lab_splp_BankofNovaScotiaMember_label_en-US" xlink:label="lab_splp_BankofNovaScotiaMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Bank of Nova Scotia [Member]</link:label> <link:label id="lab_splp_BankofNovaScotiaMember_documentation_en-US" xlink:label="lab_splp_BankofNovaScotiaMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Bank of Nova Scotia [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BankofNovaScotiaMember" xlink:href="splp-20230930.xsd#splp_BankofNovaScotiaMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BankofNovaScotiaMember" xlink:to="lab_splp_BankofNovaScotiaMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_367767fe-a0c4-4731-ac79-08ca1c92b594_totalLabel_en-US" xlink:label="lab_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net change for the period</link:label> <link:label id="lab_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_label_en-US" xlink:label="lab_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="lab_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccountsPayableOtherCurrentAndNoncurrent_6ca1c08b-6b47-4d0c-bd33-9b1bd191731f_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_AccountsPayableOtherCurrentAndNoncurrent" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Receivable from other related parties</link:label> <link:label id="lab_us-gaap_AccountsPayableOtherCurrentAndNoncurrent_label_en-US" xlink:label="lab_us-gaap_AccountsPayableOtherCurrentAndNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accounts Payable, Other</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsPayableOtherCurrentAndNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableOtherCurrentAndNoncurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountsPayableOtherCurrentAndNoncurrent" xlink:to="lab_us-gaap_AccountsPayableOtherCurrentAndNoncurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_Capital_b73424a4-1ef1-411a-b171-78af722dc1a2_terseLabel_en-US" xlink:label="lab_us-gaap_Capital" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Actual</link:label> <link:label id="lab_us-gaap_Capital_label_en-US" xlink:label="lab_us-gaap_Capital" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Total Capital, Actual</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Capital" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Capital"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_Capital" xlink:to="lab_us-gaap_Capital" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_SubsequentEventMember_2c65a8cd-996e-4501-aa36-054be0b48f18_terseLabel_en-US" xlink:label="lab_us-gaap_SubsequentEventMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Subsequent Event</link:label> <link:label id="lab_us-gaap_SubsequentEventMember_label_en-US" xlink:label="lab_us-gaap_SubsequentEventMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Subsequent Event [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SubsequentEventMember" xlink:to="lab_us-gaap_SubsequentEventMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_DepositLiabilitiesNoncurrent_9babc2be-e320-4872-9243-646a44b591bd_verboseLabel_en-US" xlink:label="lab_splp_DepositLiabilitiesNoncurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-term deposits</link:label> <link:label id="lab_splp_DepositLiabilitiesNoncurrent_label_en-US" xlink:label="lab_splp_DepositLiabilitiesNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Deposit Liabilities, Noncurrent</link:label> <link:label id="lab_splp_DepositLiabilitiesNoncurrent_documentation_en-US" xlink:label="lab_splp_DepositLiabilitiesNoncurrent" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Deposit Liabilities, Noncurrent</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_DepositLiabilitiesNoncurrent" xlink:href="splp-20230930.xsd#splp_DepositLiabilitiesNoncurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_DepositLiabilitiesNoncurrent" xlink:to="lab_splp_DepositLiabilitiesNoncurrent" xlink:type="arc" order="1"/> <link:label id="lab_splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium_959db61d-b7fc-4e2a-ac4e-9edb7b2a4f6e_terseLabel_en-US" xlink:label="lab_splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finance receivables plus profit share interest premium</link:label> <link:label id="lab_splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium_label_en-US" xlink:label="lab_splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Acquisition, Purchase Price, Finance Receivable Plus Profit Share Interest Premium</link:label> <link:label id="lab_splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium_documentation_en-US" xlink:label="lab_splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Acquisition, Purchase Price, Finance Receivable Plus Profit Share Interest Premium</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium" xlink:href="splp-20230930.xsd#splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium" xlink:to="lab_splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_34202818-8bf0-42ea-a4fd-e893461f1dfd_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Summary of Intangible Assets</link:label> <link:label id="lab_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Finite-Lived Intangible Assets [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:to="lab_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherLiabilitiesCurrent_ad7dc7c7-5cf8-41e6-8fd5-069afdd3adc0_terseLabel_en-US" xlink:label="lab_us-gaap_OtherLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other current liabilities</link:label> <link:label id="lab_us-gaap_OtherLiabilitiesCurrent_label_en-US" xlink:label="lab_us-gaap_OtherLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Liabilities, Current</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherLiabilitiesCurrent" xlink:to="lab_us-gaap_OtherLiabilitiesCurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncomeStatementAbstract_e4c2922e-94c7-448a-b107-07b3f287543e_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeStatementAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income Statement [Abstract]</link:label> <link:label id="lab_us-gaap_IncomeStatementAbstract_label_en-US" xlink:label="lab_us-gaap_IncomeStatementAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income Statement [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeStatementAbstract" xlink:to="lab_us-gaap_IncomeStatementAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles_6e4ec297-cae2-4c47-997a-c0367533051b_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Identifiable intangible assets</link:label> <link:label id="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles" xlink:to="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CapitalUnitsMember_af101611-2a58-4c8c-a5f3-f1824bf99292_terseLabel_en-US" xlink:label="lab_us-gaap_CapitalUnitsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Units</link:label> <link:label id="lab_us-gaap_CapitalUnitsMember_label_en-US" xlink:label="lab_us-gaap_CapitalUnitsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Capital Units [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalUnitsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalUnitsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CapitalUnitsMember" xlink:to="lab_us-gaap_CapitalUnitsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_GoodwillGross_47b0daaa-5fa9-4127-8049-2c60a738ac31_periodStartLabel_en-US" xlink:label="lab_us-gaap_GoodwillGross" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Gross Goodwill, beginning balance</link:label> <link:label id="lab_us-gaap_GoodwillGross_dad3b720-c79e-4b7e-a774-57cd4f51b108_periodEndLabel_en-US" xlink:label="lab_us-gaap_GoodwillGross" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Gross Goodwill, ending balance</link:label> <link:label id="lab_us-gaap_GoodwillGross_label_en-US" xlink:label="lab_us-gaap_GoodwillGross" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Goodwill, Gross</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillGross"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GoodwillGross" xlink:to="lab_us-gaap_GoodwillGross" xlink:type="arc" order="1"/> <link:label id="lab_splp_FinancialAsset30To89DaysPastDueMember_5f9b296f-3f59-4e36-ac11-b5fa902bc703_terseLabel_en-US" xlink:label="lab_splp_FinancialAsset30To89DaysPastDueMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">30-89 Days Past Due</link:label> <link:label id="lab_splp_FinancialAsset30To89DaysPastDueMember_label_en-US" xlink:label="lab_splp_FinancialAsset30To89DaysPastDueMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Asset, 30 to 89 Days Past Due [Member]</link:label> <link:label id="lab_splp_FinancialAsset30To89DaysPastDueMember_documentation_en-US" xlink:label="lab_splp_FinancialAsset30To89DaysPastDueMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Asset, 30 to 89 Days Past Due</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialAsset30To89DaysPastDueMember" xlink:href="splp-20230930.xsd#splp_FinancialAsset30To89DaysPastDueMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_FinancialAsset30To89DaysPastDueMember" xlink:to="lab_splp_FinancialAsset30To89DaysPastDueMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativeLiabilities_66583982-dc0c-4a2d-b665-b94ec96982d4_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_DerivativeLiabilities" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative liabilities</link:label> <link:label id="lab_us-gaap_DerivativeLiabilities_4e97ccf6-001b-47f9-b5a3-5f2a0a482890_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeLiabilities" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial instruments total</link:label> <link:label id="lab_us-gaap_DerivativeLiabilities_label_en-US" xlink:label="lab_us-gaap_DerivativeLiabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Liability</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeLiabilities"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeLiabilities" xlink:to="lab_us-gaap_DerivativeLiabilities" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss_4ae16e36-8da1-4bb1-a975-90a6e2d303f3_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income</link:label> <link:label id="lab_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition, Pro Forma Net Income (Loss)</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:to="lab_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss" xlink:type="arc" order="1"/> <link:label id="lab_splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits_98e7ab15-49fc-4307-84cf-eb64a6f8b6d9_terseLabel_en-US" xlink:label="lab_splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Incentive units granted, percentage of outstanding common units</link:label> <link:label id="lab_splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits_label_en-US" xlink:label="lab_splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Incentive Units Granted, Percentage of Outstanding Common Units</link:label> <link:label id="lab_splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits_documentation_en-US" xlink:label="lab_splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Incentive Units Granted, Percentage of Outstanding Common Units</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits" xlink:href="splp-20230930.xsd#splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits" xlink:to="lab_splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ClassOfStockLineItems_0837baa4-0713-4058-81c8-bc53ce7c3a91_terseLabel_en-US" xlink:label="lab_us-gaap_ClassOfStockLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Class of Stock [Line Items]</link:label> <link:label id="lab_us-gaap_ClassOfStockLineItems_label_en-US" xlink:label="lab_us-gaap_ClassOfStockLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Class of Stock [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ClassOfStockLineItems" xlink:to="lab_us-gaap_ClassOfStockLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock_10ca5a50-293d-4263-9699-d606f1d2923a_terseLabel_en-US" xlink:label="lab_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">SPLP Preferred Units (in shares)</link:label> <link:label id="lab_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock_label_en-US" xlink:label="lab_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:to="lab_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancialInstrumentsDisclosureTextBlock_71467f8c-64ed-4283-b8ca-c19ee71a3aaa_terseLabel_en-US" xlink:label="lab_us-gaap_FinancialInstrumentsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Instruments</link:label> <link:label id="lab_us-gaap_FinancialInstrumentsDisclosureTextBlock_label_en-US" xlink:label="lab_us-gaap_FinancialInstrumentsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Instruments Disclosure [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialInstrumentsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentsDisclosureTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancialInstrumentsDisclosureTextBlock" xlink:to="lab_us-gaap_FinancialInstrumentsDisclosureTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DebtLongtermAndShorttermCombinedAmount_5b2b5400-73d9-49f3-b0c1-8c5f932a67bc_totalLabel_en-US" xlink:label="lab_us-gaap_DebtLongtermAndShorttermCombinedAmount" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total debt</link:label> <link:label id="lab_us-gaap_DebtLongtermAndShorttermCombinedAmount_label_en-US" xlink:label="lab_us-gaap_DebtLongtermAndShorttermCombinedAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt, Long-Term and Short-Term, Combined Amount</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtLongtermAndShorttermCombinedAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtLongtermAndShorttermCombinedAmount"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtLongtermAndShorttermCombinedAmount" xlink:to="lab_us-gaap_DebtLongtermAndShorttermCombinedAmount" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InventoryNet_ad6e261c-1a4b-40ac-b23a-b8720c295a00_terseLabel_en-US" xlink:label="lab_us-gaap_InventoryNet" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventories, net</link:label> <link:label id="lab_us-gaap_InventoryNet_488a47ff-b379-4ccd-a73f-61857e9332ae_totalLabel_en-US" xlink:label="lab_us-gaap_InventoryNet" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory, Net</link:label> <link:label id="lab_us-gaap_InventoryNet_label_en-US" xlink:label="lab_us-gaap_InventoryNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory, Net</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryNet" xlink:to="lab_us-gaap_InventoryNet" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets_c8346a4b-01d6-4ee5-90c2-2a891b903f2d_terseLabel_en-US" xlink:label="lab_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">For Capital Adequacy Purposes (Ratio)</link:label> <link:label id="lab_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets_label_en-US" xlink:label="lab_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Tier 1 Leverage Capital Ratio, Capital Adequacy, Minimum</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets" xlink:to="lab_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancialInstrumentAxis_0216dbcf-e5d3-47f4-87f9-33cc8e3e379d_terseLabel_en-US" xlink:label="lab_us-gaap_FinancialInstrumentAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Instrument [Axis]</link:label> <link:label id="lab_us-gaap_FinancialInstrumentAxis_label_en-US" xlink:label="lab_us-gaap_FinancialInstrumentAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Instrument [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancialInstrumentAxis" xlink:to="lab_us-gaap_FinancialInstrumentAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred_35f77467-ffeb-4929-9d78-a1b1658b485e_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Net assets acquired at fair value</link:label> <link:label id="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Consideration Transferred</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred" xlink:to="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_2d83fa5e-e3bf-49ec-bf99-15d786df782c_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other non-current assets</link:label> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:type="arc" order="1"/> <link:label id="lab_splp_CommonEquityTier1CapitalAbstract_00f57965-ce08-4d97-b6e1-486ec57af6e2_terseLabel_en-US" xlink:label="lab_splp_CommonEquityTier1CapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Equity Tier 1 Capital (to risk-weighted assets)</link:label> <link:label id="lab_splp_CommonEquityTier1CapitalAbstract_label_en-US" xlink:label="lab_splp_CommonEquityTier1CapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Equity Tier 1 Capital [Abstract]</link:label> <link:label id="lab_splp_CommonEquityTier1CapitalAbstract_documentation_en-US" xlink:label="lab_splp_CommonEquityTier1CapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Equity Tier 1 Capital [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTier1CapitalAbstract" xlink:href="splp-20230930.xsd#splp_CommonEquityTier1CapitalAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract" xlink:to="lab_splp_CommonEquityTier1CapitalAbstract" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityCommonStockSharesOutstanding_22d96e13-9123-4b74-b8a6-66bd8c6f9351_terseLabel_en-US" xlink:label="lab_dei_EntityCommonStockSharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Common Stock, Shares Outstanding (in shares)</link:label> <link:label id="lab_dei_EntityCommonStockSharesOutstanding_label_en-US" xlink:label="lab_dei_EntityCommonStockSharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCommonStockSharesOutstanding"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityCommonStockSharesOutstanding" xlink:to="lab_dei_EntityCommonStockSharesOutstanding" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock_50441e57-caef-486f-a93d-1e82c400bc36_terseLabel_en-US" xlink:label="lab_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Acquisitions and Divestitures</link:label> <link:label id="lab_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock_label_en-US" xlink:label="lab_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Mergers, Acquisitions and Dispositions Disclosures [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock" xlink:to="lab_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InventoryDisclosureAbstract_9313aa80-ffd8-498d-85a8-da59bf9bee51_terseLabel_en-US" xlink:label="lab_us-gaap_InventoryDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory Disclosure [Abstract]</link:label> <link:label id="lab_us-gaap_InventoryDisclosureAbstract_label_en-US" xlink:label="lab_us-gaap_InventoryDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory Disclosure [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryDisclosureAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryDisclosureAbstract" xlink:to="lab_us-gaap_InventoryDisclosureAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ParentMember_c28368a8-3828-4989-b9c1-6a21e9c5c260_terseLabel_en-US" xlink:label="lab_us-gaap_ParentMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total Partners' Capital</link:label> <link:label id="lab_us-gaap_ParentMember_label_en-US" xlink:label="lab_us-gaap_ParentMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Parent [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ParentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ParentMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ParentMember" xlink:to="lab_us-gaap_ParentMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_FinancingReceivableReserve_556237d5-9174-46f3-a9be-4ed5daeaa2ed_terseLabel_en-US" xlink:label="lab_splp_FinancingReceivableReserve" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loan reserve</link:label> <link:label id="lab_splp_FinancingReceivableReserve_label_en-US" xlink:label="lab_splp_FinancingReceivableReserve" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Reserve</link:label> <link:label id="lab_splp_FinancingReceivableReserve_documentation_en-US" xlink:label="lab_splp_FinancingReceivableReserve" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Reserve</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableReserve" xlink:href="splp-20230930.xsd#splp_FinancingReceivableReserve"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_FinancingReceivableReserve" xlink:to="lab_splp_FinancingReceivableReserve" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_SegmentDomain_a8718283-1946-487b-8cc2-42124a296109_terseLabel_en-US" xlink:label="lab_us-gaap_SegmentDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Segment [Domain]</link:label> <link:label id="lab_us-gaap_SegmentDomain_label_en-US" xlink:label="lab_us-gaap_SegmentDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Segments [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SegmentDomain" xlink:to="lab_us-gaap_SegmentDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueByFairValueHierarchyLevelAxis_4587acf3-d164-497b-98af-3faeedac0fe7_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value Hierarchy and NAV [Axis]</link:label> <link:label id="lab_us-gaap_FairValueByFairValueHierarchyLevelAxis_label_en-US" xlink:label="lab_us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value Hierarchy and NAV [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="lab_us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:type="arc" order="1"/> <link:label id="lab_splp_CommonEquityTierOneCapitaltoRiskWeightedAssets_550e8453-1098-4609-a4d9-e04ecc18941c_terseLabel_en-US" xlink:label="lab_splp_CommonEquityTierOneCapitaltoRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Actual (Ratio)</link:label> <link:label id="lab_splp_CommonEquityTierOneCapitaltoRiskWeightedAssets_label_en-US" xlink:label="lab_splp_CommonEquityTierOneCapitaltoRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Equity Tier One Capital to Risk Weighted Assets</link:label> <link:label id="lab_splp_CommonEquityTierOneCapitaltoRiskWeightedAssets_documentation_en-US" xlink:label="lab_splp_CommonEquityTierOneCapitaltoRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Equity Tier One Capital to Risk Weighted Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTierOneCapitaltoRiskWeightedAssets" xlink:href="splp-20230930.xsd#splp_CommonEquityTierOneCapitaltoRiskWeightedAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CommonEquityTierOneCapitaltoRiskWeightedAssets" xlink:to="lab_splp_CommonEquityTierOneCapitaltoRiskWeightedAssets" xlink:type="arc" order="1"/> <link:label id="lab_splp_ManagementAgreementRenewalTerm_ac8a73cc-af1b-4ab0-add4-6575cabef6c9_terseLabel_en-US" xlink:label="lab_splp_ManagementAgreementRenewalTerm" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Management agreement renewal, term</link:label> <link:label id="lab_splp_ManagementAgreementRenewalTerm_label_en-US" xlink:label="lab_splp_ManagementAgreementRenewalTerm" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Management Agreement Renewal, Term</link:label> <link:label id="lab_splp_ManagementAgreementRenewalTerm_documentation_en-US" xlink:label="lab_splp_ManagementAgreementRenewalTerm" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Management Agreement Renewal, Term</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ManagementAgreementRenewalTerm" xlink:href="splp-20230930.xsd#splp_ManagementAgreementRenewalTerm"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ManagementAgreementRenewalTerm" xlink:to="lab_splp_ManagementAgreementRenewalTerm" xlink:type="arc" order="1"/> <link:label id="lab_srt_ConsolidationItemsDomain_1044e757-1494-4102-b47d-21c007e208a1_terseLabel_en-US" xlink:label="lab_srt_ConsolidationItemsDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Consolidation Items [Domain]</link:label> <link:label id="lab_srt_ConsolidationItemsDomain_label_en-US" xlink:label="lab_srt_ConsolidationItemsDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Consolidation Items [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationItemsDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_ConsolidationItemsDomain" xlink:to="lab_srt_ConsolidationItemsDomain" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest_3d057a1e-9490-4b4f-b6f5-a349b4e8c33f_terseLabel_en-US" xlink:label="lab_splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income from operations before income taxes and equity method investments</link:label> <link:label id="lab_splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest_label_en-US" xlink:label="lab_splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition, Pro Forma Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest</link:label> <link:label id="lab_splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest_documentation_en-US" xlink:label="lab_splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition, Pro Forma Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest" xlink:href="splp-20230930.xsd#splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest" xlink:to="lab_splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest" xlink:type="arc" order="1"/> <link:label id="lab_splp_DiversifiedIndustrialMember_b15a301f-b237-4388-a13a-f6304ab739e7_netLabel_en-US" xlink:label="lab_splp_DiversifiedIndustrialMember" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Diversified Industrial net sales</link:label> <link:label id="lab_splp_DiversifiedIndustrialMember_98bdb55f-7e52-42ba-a23c-ade549b05815_verboseLabel_en-US" xlink:label="lab_splp_DiversifiedIndustrialMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Diversified Industrial</link:label> <link:label id="lab_splp_DiversifiedIndustrialMember_f2979f5a-9835-4c77-bbdf-195feabfdffe_terseLabel_en-US" xlink:label="lab_splp_DiversifiedIndustrialMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Diversified Industrial</link:label> <link:label id="lab_splp_DiversifiedIndustrialMember_label_en-US" xlink:label="lab_splp_DiversifiedIndustrialMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Diversified Industrial [Member]</link:label> <link:label id="lab_splp_DiversifiedIndustrialMember_documentation_en-US" xlink:label="lab_splp_DiversifiedIndustrialMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Diversified Industrial [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_DiversifiedIndustrialMember" xlink:href="splp-20230930.xsd#splp_DiversifiedIndustrialMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_DiversifiedIndustrialMember" xlink:to="lab_splp_DiversifiedIndustrialMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CollateralDomain_c2119c7b-9b36-4876-b9f3-0b6f7ebac7b2_terseLabel_en-US" xlink:label="lab_us-gaap_CollateralDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Collateral [Domain]</link:label> <link:label id="lab_us-gaap_CollateralDomain_label_en-US" xlink:label="lab_us-gaap_CollateralDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Collateral Held [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CollateralDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CollateralDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CollateralDomain" xlink:to="lab_us-gaap_CollateralDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CapitalUnitClassAMember_2c16f6c0-fa9b-441c-881c-d021aa779ce4_terseLabel_en-US" xlink:label="lab_us-gaap_CapitalUnitClassAMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Class A</link:label> <link:label id="lab_us-gaap_CapitalUnitClassAMember_label_en-US" xlink:label="lab_us-gaap_CapitalUnitClassAMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Capital Unit, Class A [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalUnitClassAMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalUnitClassAMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CapitalUnitClassAMember" xlink:to="lab_us-gaap_CapitalUnitClassAMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ProceedsFromSaleOfShortTermInvestments_8ea7a8d7-cc13-4a1d-bbb6-d74054afec74_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromSaleOfShortTermInvestments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Proceeds from maturities of investments</link:label> <link:label id="lab_us-gaap_ProceedsFromSaleOfShortTermInvestments_label_en-US" xlink:label="lab_us-gaap_ProceedsFromSaleOfShortTermInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Proceeds from Sale of Short-Term Investments</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleOfShortTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleOfShortTermInvestments"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProceedsFromSaleOfShortTermInvestments" xlink:to="lab_us-gaap_ProceedsFromSaleOfShortTermInvestments" xlink:type="arc" order="1"/> <link:label id="lab_splp_CopperPoundsMember_23fa93c6-4437-4c2e-9e6a-ebcca8e06f3a_terseLabel_en-US" xlink:label="lab_splp_CopperPoundsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Copper, Pounds</link:label> <link:label id="lab_splp_CopperPoundsMember_label_en-US" xlink:label="lab_splp_CopperPoundsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Copper, Pounds [Member]</link:label> <link:label id="lab_splp_CopperPoundsMember_documentation_en-US" xlink:label="lab_splp_CopperPoundsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Copper, Pounds [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CopperPoundsMember" xlink:href="splp-20230930.xsd#splp_CopperPoundsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CopperPoundsMember" xlink:to="lab_splp_CopperPoundsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AssetsCurrentAbstract_80e27a6a-56cc-4af4-9380-e2cf8d63db73_terseLabel_en-US" xlink:label="lab_us-gaap_AssetsCurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Current assets:</link:label> <link:label id="lab_us-gaap_AssetsCurrentAbstract_label_en-US" xlink:label="lab_us-gaap_AssetsCurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Assets, Current [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrentAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AssetsCurrentAbstract" xlink:to="lab_us-gaap_AssetsCurrentAbstract" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityAddressStateOrProvince_2c0aac04-cd40-448b-aa30-01d1d17ea96f_terseLabel_en-US" xlink:label="lab_dei_EntityAddressStateOrProvince" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Address, State or Province</link:label> <link:label id="lab_dei_EntityAddressStateOrProvince_label_en-US" xlink:label="lab_dei_EntityAddressStateOrProvince" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Address, State or Province</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressStateOrProvince" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressStateOrProvince"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityAddressStateOrProvince" xlink:to="lab_dei_EntityAddressStateOrProvince" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_3329ac3e-d814-4b0c-9c2a-fb5d1c507b91_terseLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cash flows from operating activities:</link:label> <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EnvironmentalRemediationContingencyAxis_96fe9675-3c1c-4d1c-a848-080866c307b8_terseLabel_en-US" xlink:label="lab_us-gaap_EnvironmentalRemediationContingencyAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental Remediation Contingency [Axis]</link:label> <link:label id="lab_us-gaap_EnvironmentalRemediationContingencyAxis_label_en-US" xlink:label="lab_us-gaap_EnvironmentalRemediationContingencyAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental Remediation Contingency [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalRemediationContingencyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalRemediationContingencyAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EnvironmentalRemediationContingencyAxis" xlink:to="lab_us-gaap_EnvironmentalRemediationContingencyAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_0342e0e5-ee11-404b-be32-2f740dd2b31d_terseLabel_en-US" xlink:label="lab_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disposal Group Name [Domain]</link:label> <link:label id="lab_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_label_en-US" xlink:label="lab_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disposal Group Name [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain" xlink:to="lab_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain" xlink:type="arc" order="1"/> <link:label id="lab_splp_InvestmentIncomeExpense_69a8c265-72b0-40c2-95c8-14390b229d9a_negatedTerseLabel_en-US" xlink:label="lab_splp_InvestmentIncomeExpense" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total</link:label> <link:label id="lab_splp_InvestmentIncomeExpense_label_en-US" xlink:label="lab_splp_InvestmentIncomeExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Investment Income (Expense)</link:label> <link:label id="lab_splp_InvestmentIncomeExpense_documentation_en-US" xlink:label="lab_splp_InvestmentIncomeExpense" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Investment Income (Expense)</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_InvestmentIncomeExpense" xlink:href="splp-20230930.xsd#splp_InvestmentIncomeExpense"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_InvestmentIncomeExpense" xlink:to="lab_splp_InvestmentIncomeExpense" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherReceivables_d0a9483d-30fb-4956-90f4-f7e9b4d8db24_terseLabel_en-US" xlink:label="lab_us-gaap_OtherReceivables" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Receivable from related parties</link:label> <link:label id="lab_us-gaap_OtherReceivables_label_en-US" xlink:label="lab_us-gaap_OtherReceivables" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Receivables</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivables"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherReceivables" xlink:to="lab_us-gaap_OtherReceivables" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_e680d287-6da3-4c7e-bf0e-fc325bec6e36_terseLabel_en-US" xlink:label="lab_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity Method Investment, Summarized Financial Information [Abstract]</link:label> <link:label id="lab_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_label_en-US" xlink:label="lab_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity Method Investment, Summarized Financial Information [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract" xlink:to="lab_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction_5885f1c2-7d9c-44ff-8c63-f696e6707396_terseLabel_en-US" xlink:label="lab_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Percent of outstanding shares owned</link:label> <link:label id="lab_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction_label_en-US" xlink:label="lab_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Sale of Stock, Percentage of Ownership after Transaction</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:to="lab_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_ece79240-e12f-4f09-bc45-08311d68facc_totalLabel_en-US" xlink:label="lab_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income from continuing operations</link:label> <link:label id="lab_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_label_en-US" xlink:label="lab_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="lab_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" order="1"/> <link:label id="lab_splp_HandyHarmanLtd.Member_acc28368-6889-4a18-9351-f3c10a7895b0_terseLabel_en-US" xlink:label="lab_splp_HandyHarmanLtd.Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Handy & Harman Ltd. (HNH)</link:label> <link:label id="lab_splp_HandyHarmanLtd.Member_label_en-US" xlink:label="lab_splp_HandyHarmanLtd.Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Handy & Harman Ltd. [Member]</link:label> <link:label id="lab_splp_HandyHarmanLtd.Member_documentation_en-US" xlink:label="lab_splp_HandyHarmanLtd.Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Handy & Harman Ltd. [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_HandyHarmanLtd.Member" xlink:href="splp-20230930.xsd#splp_HandyHarmanLtd.Member"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_HandyHarmanLtd.Member" xlink:to="lab_splp_HandyHarmanLtd.Member" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_dcca4835-ea43-4774-bdf1-4ba055fe13a7_terseLabel_en-US" xlink:label="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss) [Line Items]</link:label> <link:label id="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_label_en-US" xlink:label="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss) [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_e96af9ac-e6fd-4e15-bfe2-e601f33f14a4_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Class [Domain]</link:label> <link:label id="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_label_en-US" xlink:label="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Class [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:to="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets_cf8c2129-42b7-4b42-8245-53a02cf5860f_terseLabel_en-US" xlink:label="lab_us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Actual (Ratio)</link:label> <link:label id="lab_us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets_label_en-US" xlink:label="lab_us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Tier 1 Risk-Based Capital Ratio, Actual</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets" xlink:to="lab_us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ClassOfStockDomain_00fbfea6-124a-4ef6-a141-d294b4e6b795_terseLabel_en-US" xlink:label="lab_us-gaap_ClassOfStockDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Class of Stock [Domain]</link:label> <link:label id="lab_us-gaap_ClassOfStockDomain_label_en-US" xlink:label="lab_us-gaap_ClassOfStockDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Class of Stock [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ClassOfStockDomain" xlink:to="lab_us-gaap_ClassOfStockDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_fcafe95e-0c77-4a3b-bdc7-bed14a9e85a1_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Inventory, Current</link:label> <link:label id="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Inventory, Current [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:to="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_SecuritiesAssetsMember_1306aefd-26c9-4237-b85f-1b343df80b62_terseLabel_en-US" xlink:label="lab_us-gaap_SecuritiesAssetsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Securities (Assets)</link:label> <link:label id="lab_us-gaap_SecuritiesAssetsMember_label_en-US" xlink:label="lab_us-gaap_SecuritiesAssetsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Securities (Assets) [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SecuritiesAssetsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecuritiesAssetsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SecuritiesAssetsMember" xlink:to="lab_us-gaap_SecuritiesAssetsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PartnersCapitalAttributableToNoncontrollingInterest_00004631-8562-46b9-9024-4c0aeeda6744_terseLabel_en-US" xlink:label="lab_us-gaap_PartnersCapitalAttributableToNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Noncontrolling interests in consolidated entities</link:label> <link:label id="lab_us-gaap_PartnersCapitalAttributableToNoncontrollingInterest_label_en-US" xlink:label="lab_us-gaap_PartnersCapitalAttributableToNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Partners' Capital Attributable to Noncontrolling Interest</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAttributableToNoncontrollingInterest"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PartnersCapitalAttributableToNoncontrollingInterest" xlink:to="lab_us-gaap_PartnersCapitalAttributableToNoncontrollingInterest" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AssetAcquisitionAxis_08944015-f96a-4a16-a82d-b2e5893a4d59_terseLabel_en-US" xlink:label="lab_us-gaap_AssetAcquisitionAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Acquisition [Axis]</link:label> <link:label id="lab_us-gaap_AssetAcquisitionAxis_label_en-US" xlink:label="lab_us-gaap_AssetAcquisitionAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset Acquisition [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetAcquisitionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AssetAcquisitionAxis" xlink:to="lab_us-gaap_AssetAcquisitionAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration_bc2b852a-5ac9-4f2f-af05-879f99787328_terseLabel_en-US" xlink:label="lab_us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Sales price</link:label> <link:label id="lab_us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration_label_en-US" xlink:label="lab_us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disposal Group, Including Discontinued Operation, Consideration</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration" xlink:to="lab_us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_18eea6ad-4a2b-4e8d-8b77-55667c482ea2_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventories, net</link:label> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_1b6b9dfa-653a-44f0-ab50-e7bcbfbd5043_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Prepaid expenses and other assets</link:label> <link:label id="lab_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Increase (Decrease) in Prepaid Expense and Other Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="lab_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccumulatedOtherComprehensiveIncomeMember_2d7eb8b2-2be0-4459-8d28-97df62b676c3_verboseLabel_en-US" xlink:label="lab_us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accumulated Other Comprehensive Loss</link:label> <link:label id="lab_us-gaap_AccumulatedOtherComprehensiveIncomeMember_80bc6543-27a0-4f13-b747-cdd6d795afe7_terseLabel_en-US" xlink:label="lab_us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total</link:label> <link:label id="lab_us-gaap_AccumulatedOtherComprehensiveIncomeMember_label_en-US" xlink:label="lab_us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">AOCI Attributable to Parent [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:to="lab_us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract_9dab43b8-ae8d-4a5c-af82-ebabbf07c731_terseLabel_en-US" xlink:label="lab_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt, Long-term and Short-term, Combined Amount [Abstract]</link:label> <link:label id="lab_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract_label_en-US" xlink:label="lab_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt, Long-Term and Short-Term, Combined Amount [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract" xlink:to="lab_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease_988d70a5-d8bd-455e-b300-25e76206e2be_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Increase in reserve</link:label> <link:label id="lab_us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease_label_en-US" xlink:label="lab_us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingency Accrual, Period Increase (Decrease)</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease" xlink:to="lab_us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease" xlink:type="arc" order="1"/> <link:label id="lab_splp_VestedMember_9b9b0107-8523-401c-93a8-165e26278b61_terseLabel_en-US" xlink:label="lab_splp_VestedMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Vested</link:label> <link:label id="lab_splp_VestedMember_label_en-US" xlink:label="lab_splp_VestedMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Vested [Member]</link:label> <link:label id="lab_splp_VestedMember_documentation_en-US" xlink:label="lab_splp_VestedMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Vested</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_VestedMember" xlink:href="splp-20230930.xsd#splp_VestedMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_VestedMember" xlink:to="lab_splp_VestedMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_d140e94e-94b4-4934-96a9-cf03e2619a8e_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disposal Groups, Including Discontinued Operations [Table]</link:label> <link:label id="lab_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_label_en-US" xlink:label="lab_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disposal Groups, Including Discontinued Operations [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable" xlink:to="lab_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_StatementOfPartnersCapitalAbstract_d3ece676-3463-462d-98be-90e7538cdf48_terseLabel_en-US" xlink:label="lab_us-gaap_StatementOfPartnersCapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Statement of Partners' Capital [Abstract]</link:label> <link:label id="lab_us-gaap_StatementOfPartnersCapitalAbstract_label_en-US" xlink:label="lab_us-gaap_StatementOfPartnersCapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Statement of Partners' Capital [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementOfPartnersCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfPartnersCapitalAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementOfPartnersCapitalAbstract" xlink:to="lab_us-gaap_StatementOfPartnersCapitalAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember_55e8fcf3-e237-4919-a885-ffe30f2ff3ad_verboseLabel_en-US" xlink:label="lab_us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Change in net pension and other benefit obligations</link:label> <link:label id="lab_us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember_label_en-US" xlink:label="lab_us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember" xlink:to="lab_us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PlanNameAxis_4e514b8b-98d6-47f6-aef1-306119b344fe_terseLabel_en-US" xlink:label="lab_us-gaap_PlanNameAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Plan Name [Axis]</link:label> <link:label id="lab_us-gaap_PlanNameAxis_label_en-US" xlink:label="lab_us-gaap_PlanNameAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Plan Name [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PlanNameAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PlanNameAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PlanNameAxis" xlink:to="lab_us-gaap_PlanNameAxis" xlink:type="arc" order="1"/> <link:label id="lab_splp_ProceedsFromConsolidationInvestingActivities_90f5a5c8-95e9-4b6b-a757-1dad100e6217_terseLabel_en-US" xlink:label="lab_splp_ProceedsFromConsolidationInvestingActivities" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Increase in cash upon consolidation of Steel Connect</link:label> <link:label id="lab_splp_ProceedsFromConsolidationInvestingActivities_label_en-US" xlink:label="lab_splp_ProceedsFromConsolidationInvestingActivities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Proceeds from Consolidation, Investing Activities</link:label> <link:label id="lab_splp_ProceedsFromConsolidationInvestingActivities_documentation_en-US" xlink:label="lab_splp_ProceedsFromConsolidationInvestingActivities" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Proceeds from Consolidation, Investing Activities</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ProceedsFromConsolidationInvestingActivities" xlink:href="splp-20230930.xsd#splp_ProceedsFromConsolidationInvestingActivities"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ProceedsFromConsolidationInvestingActivities" xlink:to="lab_splp_ProceedsFromConsolidationInvestingActivities" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DebtDisclosureAbstract_bc2132d2-6885-4e7b-b4db-873dc3e39f57_terseLabel_en-US" xlink:label="lab_us-gaap_DebtDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Disclosure [Abstract]</link:label> <link:label id="lab_us-gaap_DebtDisclosureAbstract_label_en-US" xlink:label="lab_us-gaap_DebtDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Disclosure [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtDisclosureAbstract" xlink:to="lab_us-gaap_DebtDisclosureAbstract" xlink:type="arc" order="1"/> <link:label id="lab_splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum_2e03d413-ae6e-4afc-a8ca-d23259b5b30e_terseLabel_en-US" xlink:label="lab_splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Leverage ratio following a material acquisition</link:label> <link:label id="lab_splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum_label_en-US" xlink:label="lab_splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Covenants, Leverage Ratio Following Material Acquisition, Maximum</link:label> <link:label id="lab_splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum_documentation_en-US" xlink:label="lab_splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Covenants, Leverage Ratio Following Material Acquisition, Maximum</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum" xlink:href="splp-20230930.xsd#splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum" xlink:to="lab_splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EarningsPerShareAbstract_e6d28ec1-0b9e-473e-9498-f3a093da0df9_terseLabel_en-US" xlink:label="lab_us-gaap_EarningsPerShareAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Earnings Per Share [Abstract]</link:label> <link:label id="lab_us-gaap_EarningsPerShareAbstract_label_en-US" xlink:label="lab_us-gaap_EarningsPerShareAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Earnings Per Share [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EarningsPerShareAbstract" xlink:to="lab_us-gaap_EarningsPerShareAbstract" xlink:type="arc" order="1"/> <link:label id="lab_splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets_635eec0c-129e-47bf-ba17-46688dcfb144_terseLabel_en-US" xlink:label="lab_splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">For Capital Adequacy Purposes (Ratio)</link:label> <link:label id="lab_splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets_label_en-US" xlink:label="lab_splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Equity Tier One Capital Required For Capital Adequacy to Risk Weighted Assets</link:label> <link:label id="lab_splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets_documentation_en-US" xlink:label="lab_splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Equity Tier One Capital Required For Capital Adequacy to Risk Weighted Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets" xlink:href="splp-20230930.xsd#splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets" xlink:to="lab_splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets_a4ae885b-6998-4af6-aa9c-a6228f9a95cd_terseLabel_en-US" xlink:label="lab_us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">For Capital Adequacy Purposes (Ratio)</link:label> <link:label id="lab_us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets_label_en-US" xlink:label="lab_us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Total Risk-Based Capital Ratio, Capital Adequacy, Minimum</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets" xlink:to="lab_us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets" xlink:type="arc" order="1"/> <link:label id="lab_splp_NoticePeriodPriorToManagementAgreementRenewalPeriod_159b8c2d-2a66-4dd8-a7f6-9582f75ac108_terseLabel_en-US" xlink:label="lab_splp_NoticePeriodPriorToManagementAgreementRenewalPeriod" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Notice period prior to management agreement renewal, period</link:label> <link:label id="lab_splp_NoticePeriodPriorToManagementAgreementRenewalPeriod_label_en-US" xlink:label="lab_splp_NoticePeriodPriorToManagementAgreementRenewalPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Notice Period Prior to Management Agreement Renewal, Period</link:label> <link:label id="lab_splp_NoticePeriodPriorToManagementAgreementRenewalPeriod_documentation_en-US" xlink:label="lab_splp_NoticePeriodPriorToManagementAgreementRenewalPeriod" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Notice Period Prior to Management Agreement Renewal, Period</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_NoticePeriodPriorToManagementAgreementRenewalPeriod" xlink:href="splp-20230930.xsd#splp_NoticePeriodPriorToManagementAgreementRenewalPeriod"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_NoticePeriodPriorToManagementAgreementRenewalPeriod" xlink:to="lab_splp_NoticePeriodPriorToManagementAgreementRenewalPeriod" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_612eb407-2d3d-4f64-b708-78b93e9d85c8_terseLabel_en-US" xlink:label="lab_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Organization, Consolidation and Presentation of Financial Statements [Abstract]</link:label> <link:label id="lab_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_label_en-US" xlink:label="lab_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Organization, Consolidation and Presentation of Financial Statements [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="lab_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TradeNamesMember_99730bc1-59e8-44a7-a459-3a26eb8d4af1_terseLabel_en-US" xlink:label="lab_us-gaap_TradeNamesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Trade Names</link:label> <link:label id="lab_us-gaap_TradeNamesMember_label_en-US" xlink:label="lab_us-gaap_TradeNamesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Trade Names [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TradeNamesMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeNamesMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TradeNamesMember" xlink:to="lab_us-gaap_TradeNamesMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment_de1ee523-60d8-4318-acc9-8428b9a547ac_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Property, plant and equipment, net</link:label> <link:label id="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Property, Plant, and Equipment</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment" xlink:to="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LegalMattersAndContingenciesTextBlock_51679f94-40a6-4ece-afe1-21b79afb67a3_terseLabel_en-US" xlink:label="lab_us-gaap_LegalMattersAndContingenciesTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Regulatory Matters</link:label> <link:label id="lab_us-gaap_LegalMattersAndContingenciesTextBlock_label_en-US" xlink:label="lab_us-gaap_LegalMattersAndContingenciesTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Legal Matters and Contingencies [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LegalMattersAndContingenciesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LegalMattersAndContingenciesTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LegalMattersAndContingenciesTextBlock" xlink:to="lab_us-gaap_LegalMattersAndContingenciesTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InsuranceClaimsMember_7bdac003-748a-4283-b69f-4b62faef8aa0_terseLabel_en-US" xlink:label="lab_us-gaap_InsuranceClaimsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Insurance Claims</link:label> <link:label id="lab_us-gaap_InsuranceClaimsMember_label_en-US" xlink:label="lab_us-gaap_InsuranceClaimsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Insurance Claims [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InsuranceClaimsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InsuranceClaimsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InsuranceClaimsMember" xlink:to="lab_us-gaap_InsuranceClaimsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RevenueFromContractWithCustomerAbstract_9604783d-ccee-4709-a2c1-9b234e6ab41f_terseLabel_en-US" xlink:label="lab_us-gaap_RevenueFromContractWithCustomerAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Revenue from Contract with Customer [Abstract]</link:label> <link:label id="lab_us-gaap_RevenueFromContractWithCustomerAbstract_label_en-US" xlink:label="lab_us-gaap_RevenueFromContractWithCustomerAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Revenue from Contract with Customer [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RevenueFromContractWithCustomerAbstract" xlink:to="lab_us-gaap_RevenueFromContractWithCustomerAbstract" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityFilerCategory_0122f3eb-2d8d-4255-b9ad-d1bca8ff729f_terseLabel_en-US" xlink:label="lab_dei_EntityFilerCategory" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Filer Category</link:label> <link:label id="lab_dei_EntityFilerCategory_label_en-US" xlink:label="lab_dei_EntityFilerCategory" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Filer Category</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFilerCategory"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityFilerCategory" xlink:to="lab_dei_EntityFilerCategory" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_83d39fcf-3be6-4165-bd0c-aa20ec02ef8d_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Equity Method Investments [Line Items]</link:label> <link:label id="lab_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_label_en-US" xlink:label="lab_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Equity Method Investments [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:to="lab_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_StatementTable_b2f0b811-840b-49f5-a5f4-cf0a71826802_terseLabel_en-US" xlink:label="lab_us-gaap_StatementTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Statement [Table]</link:label> <link:label id="lab_us-gaap_StatementTable_label_en-US" xlink:label="lab_us-gaap_StatementTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Statement [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementTable" xlink:to="lab_us-gaap_StatementTable" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PartnersCapital_e6ef983e-8991-41d7-9ba6-58b54a532945_totalLabel_en-US" xlink:label="lab_us-gaap_PartnersCapital" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total Partners' Capital</link:label> <link:label id="lab_us-gaap_PartnersCapital_label_en-US" xlink:label="lab_us-gaap_PartnersCapital" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Partners' Capital</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapital"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PartnersCapital" xlink:to="lab_us-gaap_PartnersCapital" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_9ca7ddf3-3454-4bd4-bb99-3dc7e4e688e5_terseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Increase (Decrease) in Partners' Capital [Roll Forward]</link:label> <link:label id="lab_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Increase (Decrease) in Partners' Capital [Roll Forward]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPartnersCapitalRollForward"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward" xlink:to="lab_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward" xlink:type="arc" order="1"/> <link:label id="lab_dei_CurrentFiscalYearEndDate_b2206114-89a4-4bcc-895c-ef41bba00785_terseLabel_en-US" xlink:label="lab_dei_CurrentFiscalYearEndDate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Current Fiscal Year End Date</link:label> <link:label id="lab_dei_CurrentFiscalYearEndDate_label_en-US" xlink:label="lab_dei_CurrentFiscalYearEndDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Current Fiscal Year End Date</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CurrentFiscalYearEndDate"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_CurrentFiscalYearEndDate" xlink:to="lab_dei_CurrentFiscalYearEndDate" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DisposalGroupHeldforsaleNotDiscontinuedOperationsMember_3558b6ae-644d-4fb9-a865-011cafaca247_terseLabel_en-US" xlink:label="lab_us-gaap_DisposalGroupHeldforsaleNotDiscontinuedOperationsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disposal Group, Held-for-sale, Not Discontinued Operations</link:label> <link:label id="lab_us-gaap_DisposalGroupHeldforsaleNotDiscontinuedOperationsMember_label_en-US" xlink:label="lab_us-gaap_DisposalGroupHeldforsaleNotDiscontinuedOperationsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disposal Group, Held-for-Sale, Not Discontinued Operations [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupHeldforsaleNotDiscontinuedOperationsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupHeldforsaleNotDiscontinuedOperationsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DisposalGroupHeldforsaleNotDiscontinuedOperationsMember" xlink:to="lab_us-gaap_DisposalGroupHeldforsaleNotDiscontinuedOperationsMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_CycleChemMember_3054e316-c9cf-41cb-8ff1-f35a30d18434_terseLabel_en-US" xlink:label="lab_splp_CycleChemMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cycle Chem</link:label> <link:label id="lab_splp_CycleChemMember_label_en-US" xlink:label="lab_splp_CycleChemMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cycle Chem [Member]</link:label> <link:label id="lab_splp_CycleChemMember_documentation_en-US" xlink:label="lab_splp_CycleChemMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cycle Chem</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CycleChemMember" xlink:href="splp-20230930.xsd#splp_CycleChemMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CycleChemMember" xlink:to="lab_splp_CycleChemMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_HeldToMaturitySecuritiesFairValue_ffe982bb-75c3-466e-b01c-489833af0927_terseLabel_en-US" xlink:label="lab_us-gaap_HeldToMaturitySecuritiesFairValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Estimated Fair Value</link:label> <link:label id="lab_us-gaap_HeldToMaturitySecuritiesFairValue_label_en-US" xlink:label="lab_us-gaap_HeldToMaturitySecuritiesFairValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Securities, Held-to-Maturity, Fair Value</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesFairValue"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_HeldToMaturitySecuritiesFairValue" xlink:to="lab_us-gaap_HeldToMaturitySecuritiesFairValue" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PassMember_7f88b867-4271-4ede-a160-b36e05619a87_terseLabel_en-US" xlink:label="lab_us-gaap_PassMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Pass</link:label> <link:label id="lab_us-gaap_PassMember_label_en-US" xlink:label="lab_us-gaap_PassMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Pass [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PassMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PassMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PassMember" xlink:to="lab_us-gaap_PassMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_EnergyMember_fa50715b-124d-47ab-9b2c-fbc9ed852da9_terseLabel_en-US" xlink:label="lab_splp_EnergyMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Energy</link:label> <link:label id="lab_splp_EnergyMember_label_en-US" xlink:label="lab_splp_EnergyMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Energy [Member]</link:label> <link:label id="lab_splp_EnergyMember_documentation_en-US" xlink:label="lab_splp_EnergyMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Energy [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_EnergyMember" xlink:href="splp-20230930.xsd#splp_EnergyMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_EnergyMember" xlink:to="lab_splp_EnergyMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfGoodwillTextBlock_70156460-c5c9-4575-ba18-b590b06fc45e_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfGoodwillTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Reconciliation of the Change in the Carrying Value of Goodwill</link:label> <link:label id="lab_us-gaap_ScheduleOfGoodwillTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfGoodwillTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Goodwill [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfGoodwillTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfGoodwillTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfGoodwillTextBlock" xlink:to="lab_us-gaap_ScheduleOfGoodwillTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty_505b1f83-493e-48c6-b1ee-2e50aec92406_negatedLabel_en-US" xlink:label="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Unrealized losses</link:label> <link:label id="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty_label_en-US" xlink:label="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Unrealized Losses, Excluding Related Party</link:label> <link:label id="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty_documentation_en-US" xlink:label="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Unrealized Losses, Excluding Related Party</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty" xlink:href="splp-20230930.xsd#splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty" xlink:to="lab_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityListingsTable_7c3c0164-165c-4b66-af86-2d7f5eb0b27b_terseLabel_en-US" xlink:label="lab_dei_EntityListingsTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Listings [Table]</link:label> <link:label id="lab_dei_EntityListingsTable_label_en-US" xlink:label="lab_dei_EntityListingsTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Listings [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityListingsTable" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityListingsTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityListingsTable" xlink:to="lab_dei_EntityListingsTable" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets_3f28bbe7-a945-4a04-8f09-6a11f0f97ecc_terseLabel_en-US" xlink:label="lab_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">For Capital Adequacy Purposes (Ratio)</link:label> <link:label id="lab_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets_label_en-US" xlink:label="lab_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Tier 1 Risk-Based Capital Ratio, Capital Adequacy, Minimum</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets" xlink:to="lab_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets" xlink:type="arc" order="1"/> <link:label id="lab_splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage_d35be01c-8cf4-4c94-8b5a-dc5ea74b2f87_terseLabel_en-US" xlink:label="lab_splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Allowance for loan loss increase, percentage</link:label> <link:label id="lab_splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage_label_en-US" xlink:label="lab_splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Allowance for Credit Loss, Period Increase (Decrease), Percentage</link:label> <link:label id="lab_splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage_documentation_en-US" xlink:label="lab_splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Allowance for Credit Loss, Period Increase (Decrease), Percentage</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage" xlink:href="splp-20230930.xsd#splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage" xlink:to="lab_splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain_703bbbc9-7403-4e4c-a7b0-585f157e20bd_terseLabel_en-US" xlink:label="lab_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loans Insured or Guaranteed by Government Authorities [Domain]</link:label> <link:label id="lab_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain_label_en-US" xlink:label="lab_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loans Insured or Guaranteed by Government Authorities [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain" xlink:to="lab_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CorporateNonSegmentMember_1a521903-61e2-403d-94d2-926f45fad923_terseLabel_en-US" xlink:label="lab_us-gaap_CorporateNonSegmentMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Corporate and Other</link:label> <link:label id="lab_us-gaap_CorporateNonSegmentMember_label_en-US" xlink:label="lab_us-gaap_CorporateNonSegmentMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Corporate, Non-Segment [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CorporateNonSegmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CorporateNonSegmentMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CorporateNonSegmentMember" xlink:to="lab_us-gaap_CorporateNonSegmentMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccountsNotesAndLoansReceivableLineItems_4e58192e-d504-4cde-9d1c-9d2028152214_terseLabel_en-US" xlink:label="lab_us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Receivable [Line Items]</link:label> <link:label id="lab_us-gaap_AccountsNotesAndLoansReceivableLineItems_48a73c73-81e6-477a-ba6a-d1d023de8521_verboseLabel_en-US" xlink:label="lab_us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Receivable [Line Items]</link:label> <link:label id="lab_us-gaap_AccountsNotesAndLoansReceivableLineItems_label_en-US" xlink:label="lab_us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accounts, Notes, Loans and Financing Receivable [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="lab_us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:type="arc" order="1"/> <link:label id="lab_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod_bab0dab9-e6f6-4576-a18e-8ac14d580457_terseLabel_en-US" xlink:label="lab_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Shares surrendered (in shares)</link:label> <link:label id="lab_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod_label_en-US" xlink:label="lab_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Shares Surrendered in Period</link:label> <link:label id="lab_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod_documentation_en-US" xlink:label="lab_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Shares Surrendered in Period</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod" xlink:href="splp-20230930.xsd#splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod" xlink:to="lab_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DebtInstrumentInterestRateStatedPercentage_427f78cf-79ba-4120-bf1f-8b8494684028_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Stated interest rate</link:label> <link:label id="lab_us-gaap_DebtInstrumentInterestRateStatedPercentage_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Instrument, Interest Rate, Stated Percentage</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="lab_us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_StatementOfFinancialPositionAbstract_0df561a7-fa2b-47a2-86c3-912adb55ed06_terseLabel_en-US" xlink:label="lab_us-gaap_StatementOfFinancialPositionAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Statement of Financial Position [Abstract]</link:label> <link:label id="lab_us-gaap_StatementOfFinancialPositionAbstract_label_en-US" xlink:label="lab_us-gaap_StatementOfFinancialPositionAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Statement of Financial Position [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfFinancialPositionAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract" xlink:to="lab_us-gaap_StatementOfFinancialPositionAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_GainLossOnSaleOfBusiness_f3275999-a99b-4ec5-b0ba-8016e2c3bf2a_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_GainLossOnSaleOfBusiness" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Gains on sales of businesses</link:label> <link:label id="lab_us-gaap_GainLossOnSaleOfBusiness_label_en-US" xlink:label="lab_us-gaap_GainLossOnSaleOfBusiness" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Gain (Loss) on Disposition of Business</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnSaleOfBusiness" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSaleOfBusiness"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GainLossOnSaleOfBusiness" xlink:to="lab_us-gaap_GainLossOnSaleOfBusiness" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput_46ab3586-38ea-43c0-bae0-8c9fa92e3295_terseLabel_en-US" xlink:label="lab_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement input</link:label> <link:label id="lab_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput_label_en-US" xlink:label="lab_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Securities, Available-for-Sale, Measurement Input</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput" xlink:to="lab_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract_f7e3476d-91cb-47a3-87de-68e3727c308e_terseLabel_en-US" xlink:label="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income per common unit - basic</link:label> <link:label id="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract_label_en-US" xlink:label="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Income (Loss), Per Outstanding Limited Partnership and General Partnership Unit, Basic and Diluted, Net of Tax [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract" xlink:to="lab_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets_3b09610e-839d-4383-b7f4-de4333a714b5_terseLabel_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Other non-current assets</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets_label_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Other Noncurrent Assets</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets_documentation_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Other Noncurrent Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets" xlink:to="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_d37f55db-8b22-4a48-b79a-73563e650327_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finite-Lived Intangible Assets, Major Class Name [Domain]</link:label> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finite-Lived Intangible Assets, Major Class Name [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfStockByClassTable_9c0fbf70-c4af-46c4-a00f-6c4aa466e1ca_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfStockByClassTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Stock by Class [Table]</link:label> <link:label id="lab_us-gaap_ScheduleOfStockByClassTable_label_en-US" xlink:label="lab_us-gaap_ScheduleOfStockByClassTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Stock by Class [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfStockByClassTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfStockByClassTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfStockByClassTable" xlink:to="lab_us-gaap_ScheduleOfStockByClassTable" xlink:type="arc" order="1"/> <link:label id="lab_splp_LossContingencySettlementOfferSharePercentage_0fe8cf66-dcbf-41c9-99bf-6208fdfcf1e5_terseLabel_en-US" xlink:label="lab_splp_LossContingencySettlementOfferSharePercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Settlement offer, share percentage</link:label> <link:label id="lab_splp_LossContingencySettlementOfferSharePercentage_label_en-US" xlink:label="lab_splp_LossContingencySettlementOfferSharePercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingency, Settlement Offer, Share Percentage</link:label> <link:label id="lab_splp_LossContingencySettlementOfferSharePercentage_documentation_en-US" xlink:label="lab_splp_LossContingencySettlementOfferSharePercentage" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss Contingency, Settlement Offer, Share Percentage</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_LossContingencySettlementOfferSharePercentage" xlink:href="splp-20230930.xsd#splp_LossContingencySettlementOfferSharePercentage"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_LossContingencySettlementOfferSharePercentage" xlink:to="lab_splp_LossContingencySettlementOfferSharePercentage" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_f4fa5dd5-795a-475a-a7f0-dc2a5f09bff0_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income from operations before income taxes and equity method investments</link:label> <link:label id="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_label_en-US" xlink:label="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_8a47cabc-8e54-47e2-b1c6-dba4be79497f_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table]</link:label> <link:label id="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_label_en-US" xlink:label="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable" xlink:to="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TangibleAssetImpairmentCharges_92e85fb1-07a7-49c9-8c8d-d91de79f60cb_terseLabel_en-US" xlink:label="lab_us-gaap_TangibleAssetImpairmentCharges" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Asset impairment charges</link:label> <link:label id="lab_us-gaap_TangibleAssetImpairmentCharges_label_en-US" xlink:label="lab_us-gaap_TangibleAssetImpairmentCharges" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tangible Asset Impairment Charges</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TangibleAssetImpairmentCharges" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TangibleAssetImpairmentCharges"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TangibleAssetImpairmentCharges" xlink:to="lab_us-gaap_TangibleAssetImpairmentCharges" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PaymentsForProceedsFromLoansAndLeases_ddc0f6ad-13b3-4308-9ae2-1e2bd6237fea_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsForProceedsFromLoansAndLeases" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loan originations, net of collections</link:label> <link:label id="lab_us-gaap_PaymentsForProceedsFromLoansAndLeases_label_en-US" xlink:label="lab_us-gaap_PaymentsForProceedsFromLoansAndLeases" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payments for (Proceeds from) Loans and Leases</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsForProceedsFromLoansAndLeases" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForProceedsFromLoansAndLeases"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsForProceedsFromLoansAndLeases" xlink:to="lab_us-gaap_PaymentsForProceedsFromLoansAndLeases" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_MeasurementInputDefaultRateMember_bbadcc13-8630-47a3-bfe3-b68d795d7050_terseLabel_en-US" xlink:label="lab_us-gaap_MeasurementInputDefaultRateMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Default rate</link:label> <link:label id="lab_us-gaap_MeasurementInputDefaultRateMember_label_en-US" xlink:label="lab_us-gaap_MeasurementInputDefaultRateMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Input, Default Rate [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputDefaultRateMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputDefaultRateMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MeasurementInputDefaultRateMember" xlink:to="lab_us-gaap_MeasurementInputDefaultRateMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NondesignatedMember_18fb53eb-907a-4eb8-a188-0a7252bdc94f_terseLabel_en-US" xlink:label="lab_us-gaap_NondesignatedMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Not Designated as Hedging Instrument</link:label> <link:label id="lab_us-gaap_NondesignatedMember_label_en-US" xlink:label="lab_us-gaap_NondesignatedMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Not Designated as Hedging Instrument [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NondesignatedMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NondesignatedMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NondesignatedMember" xlink:to="lab_us-gaap_NondesignatedMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_HedgingDesignationDomain_ea59f144-ebd9-4b00-ba41-26f6f6e08cf2_terseLabel_en-US" xlink:label="lab_us-gaap_HedgingDesignationDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Hedging Designation [Domain]</link:label> <link:label id="lab_us-gaap_HedgingDesignationDomain_label_en-US" xlink:label="lab_us-gaap_HedgingDesignationDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Hedging Designation [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_HedgingDesignationDomain" xlink:to="lab_us-gaap_HedgingDesignationDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueInputsLevel2Member_6436d986-96e5-40ac-8ab1-f9f3103d2983_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueInputsLevel2Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Level 2</link:label> <link:label id="lab_us-gaap_FairValueInputsLevel2Member_label_en-US" xlink:label="lab_us-gaap_FairValueInputsLevel2Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Inputs, Level 2 [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel2Member" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel2Member"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueInputsLevel2Member" xlink:to="lab_us-gaap_FairValueInputsLevel2Member" xlink:type="arc" order="1"/> <link:label id="lab_splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock_29744d70-bfd0-4623-9151-234df3ee1026_terseLabel_en-US" xlink:label="lab_splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Unvested restricted common units (in shares)</link:label> <link:label id="lab_splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock_label_en-US" xlink:label="lab_splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Incremental Common Shares Attributable to Nonvested Restricted Stock</link:label> <link:label id="lab_splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock_documentation_en-US" xlink:label="lab_splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Incremental Common Shares Attributable to Nonvested Restricted Stock</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock" xlink:href="splp-20230930.xsd#splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock" xlink:to="lab_splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock" xlink:type="arc" order="1"/> <link:label id="lab_splp_SupplyChainMember_e47262bb-f9f3-464d-9ee8-817d83d1d5fe_terseLabel_en-US" xlink:label="lab_splp_SupplyChainMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Supply Chain revenue</link:label> <link:label id="lab_splp_SupplyChainMember_42019ca8-64bd-4617-8ff5-f5ee631779c0_verboseLabel_en-US" xlink:label="lab_splp_SupplyChainMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Supply Chain</link:label> <link:label id="lab_splp_SupplyChainMember_label_en-US" xlink:label="lab_splp_SupplyChainMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Supply Chain [Member]</link:label> <link:label id="lab_splp_SupplyChainMember_documentation_en-US" xlink:label="lab_splp_SupplyChainMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Supply Chain</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SupplyChainMember" xlink:href="splp-20230930.xsd#splp_SupplyChainMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SupplyChainMember" xlink:to="lab_splp_SupplyChainMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DisposalGroupClassificationDomain_bc9d7253-2e30-462d-b6bc-b43b2b352537_terseLabel_en-US" xlink:label="lab_us-gaap_DisposalGroupClassificationDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disposal Group Classification [Domain]</link:label> <link:label id="lab_us-gaap_DisposalGroupClassificationDomain_label_en-US" xlink:label="lab_us-gaap_DisposalGroupClassificationDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disposal Group Classification [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupClassificationDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupClassificationDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DisposalGroupClassificationDomain" xlink:to="lab_us-gaap_DisposalGroupClassificationDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock_3edf8002-7fb9-4ebe-8ba0-ea6ef60aedf0_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance</link:label> <link:label id="lab_us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative Instruments, Gain (Loss) [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock" xlink:to="lab_us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_29866c20-7a55-438a-892c-6ad18677107d_negatedLabel_en-US" xlink:label="lab_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net (income) loss attributable to noncontrolling interests in consolidated entities</link:label> <link:label id="lab_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_57302334-5630-4d8a-9c6f-cc5bcea7ef28_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net (income) loss attributable to noncontrolling interests in consolidated entities</link:label> <link:label id="lab_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_label_en-US" xlink:label="lab_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income (Loss) from Continuing Operations, Net of Tax, Attributable to Noncontrolling Interest</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" xlink:to="lab_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity" xlink:type="arc" order="1"/> <link:label id="lab_splp_SeriesAPreferredUnitsMember_861fe590-3d78-4206-9e35-f2da0edad6fd_terseLabel_en-US" xlink:label="lab_splp_SeriesAPreferredUnitsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Series A Preferred Units</link:label> <link:label id="lab_splp_SeriesAPreferredUnitsMember_label_en-US" xlink:label="lab_splp_SeriesAPreferredUnitsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Series A Preferred Units [Member]</link:label> <link:label id="lab_splp_SeriesAPreferredUnitsMember_documentation_en-US" xlink:label="lab_splp_SeriesAPreferredUnitsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Series A Preferred Units [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SeriesAPreferredUnitsMember" xlink:href="splp-20230930.xsd#splp_SeriesAPreferredUnitsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SeriesAPreferredUnitsMember" xlink:to="lab_splp_SeriesAPreferredUnitsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount_af8c5a3b-0d6d-490a-83b5-4790e29d1932_terseLabel_en-US" xlink:label="lab_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Maturities, after ten years</link:label> <link:label id="lab_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount_label_en-US" xlink:label="lab_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss, Maturity, Allocated and Single Maturity Date, after Year 10</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount" xlink:to="lab_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount" xlink:type="arc" order="1"/> <link:label id="lab_dei_DocumentFiscalPeriodFocus_c77f7aa8-3715-469b-9484-b0382c3ffeaf_terseLabel_en-US" xlink:label="lab_dei_DocumentFiscalPeriodFocus" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Document Fiscal Period Focus</link:label> <link:label id="lab_dei_DocumentFiscalPeriodFocus_label_en-US" xlink:label="lab_dei_DocumentFiscalPeriodFocus" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Document Fiscal Period Focus</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalPeriodFocus"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentFiscalPeriodFocus" xlink:to="lab_dei_DocumentFiscalPeriodFocus" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_e8aed5a5-23f6-4936-b659-4b168dd3dff1_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Remaining borrowing capacity</link:label> <link:label id="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_label_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Line of Credit Facility, Remaining Borrowing Capacity</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" xlink:to="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ShareBasedCompensation_69c0f1ee-3ef3-4f13-974b-5c4e56da63c3_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensation" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity-based compensation</link:label> <link:label id="lab_us-gaap_ShareBasedCompensation_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensation" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Share-Based Payment Arrangement, Noncash Expense</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensation" xlink:to="lab_us-gaap_ShareBasedCompensation" xlink:type="arc" order="1"/> <link:label id="lab_splp_FinancialServicesMember_a4eee6f5-9c63-4bc4-b291-565f2a0900bf_terseLabel_en-US" xlink:label="lab_splp_FinancialServicesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Services</link:label> <link:label id="lab_splp_FinancialServicesMember_0759a3bb-8c78-413b-8e90-0db3b073910c_verboseLabel_en-US" xlink:label="lab_splp_FinancialServicesMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Services</link:label> <link:label id="lab_splp_FinancialServicesMember_label_en-US" xlink:label="lab_splp_FinancialServicesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Services [Member]</link:label> <link:label id="lab_splp_FinancialServicesMember_documentation_en-US" xlink:label="lab_splp_FinancialServicesMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Services [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialServicesMember" xlink:href="splp-20230930.xsd#splp_FinancialServicesMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_FinancialServicesMember" xlink:to="lab_splp_FinancialServicesMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_IncentiveUnitAwardMember_06319569-e8ae-4928-b5fb-da2e15478909_terseLabel_en-US" xlink:label="lab_splp_IncentiveUnitAwardMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Incentive Unit Award</link:label> <link:label id="lab_splp_IncentiveUnitAwardMember_label_en-US" xlink:label="lab_splp_IncentiveUnitAwardMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Incentive Unit Award [Member]</link:label> <link:label id="lab_splp_IncentiveUnitAwardMember_documentation_en-US" xlink:label="lab_splp_IncentiveUnitAwardMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Incentive Unit Award</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_IncentiveUnitAwardMember" xlink:href="splp-20230930.xsd#splp_IncentiveUnitAwardMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_IncentiveUnitAwardMember" xlink:to="lab_splp_IncentiveUnitAwardMember" xlink:type="arc" order="1"/> <link:label id="lab_dei_CityAreaCode_28d1b79d-079e-4c86-997f-f4a1179756cb_terseLabel_en-US" xlink:label="lab_dei_CityAreaCode" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">City Area Code</link:label> <link:label id="lab_dei_CityAreaCode_label_en-US" xlink:label="lab_dei_CityAreaCode" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">City Area Code</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_CityAreaCode" xlink:to="lab_dei_CityAreaCode" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivablesPeriodPastDueDomain_78689c3c-b97f-44a2-b228-d1a7bb059e16_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivablesPeriodPastDueDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Asset, Period Past Due [Domain]</link:label> <link:label id="lab_us-gaap_FinancingReceivablesPeriodPastDueDomain_label_en-US" xlink:label="lab_us-gaap_FinancingReceivablesPeriodPastDueDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Asset, Aging [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablesPeriodPastDueDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablesPeriodPastDueDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivablesPeriodPastDueDomain" xlink:to="lab_us-gaap_FinancingReceivablesPeriodPastDueDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EarningsPerShareTextBlock_e2edbea6-c2b6-4df4-9f2c-5ce084758984_terseLabel_en-US" xlink:label="lab_us-gaap_EarningsPerShareTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Income Per Common Unit</link:label> <link:label id="lab_us-gaap_EarningsPerShareTextBlock_label_en-US" xlink:label="lab_us-gaap_EarningsPerShareTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Earnings Per Share [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EarningsPerShareTextBlock" xlink:to="lab_us-gaap_EarningsPerShareTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_srt_ProductOrServiceAxis_2c812110-4561-4b7f-90cd-0f0c8c1689a8_terseLabel_en-US" xlink:label="lab_srt_ProductOrServiceAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Product and Service [Axis]</link:label> <link:label id="lab_srt_ProductOrServiceAxis_label_en-US" xlink:label="lab_srt_ProductOrServiceAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Product and Service [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_ProductOrServiceAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_ProductOrServiceAxis" xlink:to="lab_srt_ProductOrServiceAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EquityMethodInvestmentOwnershipPercentage_bb2487d8-2ac5-4412-88e7-b3b379fa322a_terseLabel_en-US" xlink:label="lab_us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Ownership percentage</link:label> <link:label id="lab_us-gaap_EquityMethodInvestmentOwnershipPercentage_label_en-US" xlink:label="lab_us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity Method Investment, Ownership Percentage</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="lab_us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:type="arc" order="1"/> <link:label id="lab_dei_DocumentFiscalYearFocus_61b56002-6e09-4542-944b-738a0f4fecaf_terseLabel_en-US" xlink:label="lab_dei_DocumentFiscalYearFocus" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Document Fiscal Year Focus</link:label> <link:label id="lab_dei_DocumentFiscalYearFocus_label_en-US" xlink:label="lab_dei_DocumentFiscalYearFocus" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Document Fiscal Year Focus</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalYearFocus"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentFiscalYearFocus" xlink:to="lab_dei_DocumentFiscalYearFocus" xlink:type="arc" order="1"/> <link:label id="lab_srt_SegmentGeographicalDomain_eb2b84c5-c253-4443-84a9-6ca5e2b13737_terseLabel_en-US" xlink:label="lab_srt_SegmentGeographicalDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Geographical [Domain]</link:label> <link:label id="lab_srt_SegmentGeographicalDomain_label_en-US" xlink:label="lab_srt_SegmentGeographicalDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Geographical [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_SegmentGeographicalDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_SegmentGeographicalDomain" xlink:to="lab_srt_SegmentGeographicalDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_Deposits_21c6eed3-660b-4df1-8dcb-e21e414b0db9_terseLabel_en-US" xlink:label="lab_us-gaap_Deposits" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Deposits</link:label> <link:label id="lab_us-gaap_Deposits_label_en-US" xlink:label="lab_us-gaap_Deposits" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Deposits</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Deposits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Deposits"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_Deposits" xlink:to="lab_us-gaap_Deposits" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PublicUtilitiesInventoryTypeDomain_e0e9f68e-05c6-4b39-b038-a65a4b38f7c2_terseLabel_en-US" xlink:label="lab_us-gaap_PublicUtilitiesInventoryTypeDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory [Domain]</link:label> <link:label id="lab_us-gaap_PublicUtilitiesInventoryTypeDomain_label_en-US" xlink:label="lab_us-gaap_PublicUtilitiesInventoryTypeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PublicUtilitiesInventoryTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PublicUtilitiesInventoryTypeDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PublicUtilitiesInventoryTypeDomain" xlink:to="lab_us-gaap_PublicUtilitiesInventoryTypeDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy_8041361e-e9a6-4013-8474-75b6e8c82a8b_terseLabel_en-US" xlink:label="lab_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">For Capital Adequacy Purposes</link:label> <link:label id="lab_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy_label_en-US" xlink:label="lab_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Tier 1 Leverage Capital, Capital Adequacy, Minimum</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy" xlink:to="lab_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ReceivablesAbstract_a6b8c393-29c4-4f59-a0d0-66a241fa6fcb_terseLabel_en-US" xlink:label="lab_us-gaap_ReceivablesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Receivables [Abstract]</link:label> <link:label id="lab_us-gaap_ReceivablesAbstract_label_en-US" xlink:label="lab_us-gaap_ReceivablesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Receivables [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReceivablesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ReceivablesAbstract" xlink:to="lab_us-gaap_ReceivablesAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax_a8701e7b-6f32-4b74-a8f2-56720a5eea58_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Changes in pension liabilities and other post-retirement benefit obligations</link:label> <link:label id="lab_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax_label_en-US" xlink:label="lab_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Comprehensive (Income) Loss, Defined Benefit Plan, before Reclassification Adjustment, after Tax</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax" xlink:to="lab_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_4f653509-8f2c-4348-b843-efca6ff31edf_totalLabel_en-US" xlink:label="lab_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total Capital</link:label> <link:label id="lab_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_56590b3e-6850-44b0-94a2-d100dcef28e7_periodStartLabel_en-US" xlink:label="lab_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Balance at beginning of year</link:label> <link:label id="lab_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_30e69cd6-e7d1-4d42-a1db-c1481bfe32b8_periodEndLabel_en-US" xlink:label="lab_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Balance at end of year</link:label> <link:label id="lab_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_label_en-US" xlink:label="lab_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Partners' Capital, Including Portion Attributable to Noncontrolling Interest</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" xlink:to="lab_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain_8f1c864e-dcd3-4d9a-bdb6-a30f406917db_terseLabel_en-US" xlink:label="lab_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental Exit Costs, Name of Property [Domain]</link:label> <link:label id="lab_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain_label_en-US" xlink:label="lab_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental Exit Costs, Name of Property [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalExitCostsNameOfPropertyDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain" xlink:to="lab_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_5a815db5-65ef-40bf-acbc-3f5fb4840ab9_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finite-Lived Intangible Assets by Major Class [Axis]</link:label> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finite-Lived Intangible Assets by Major Class [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss_cbe991d2-0c6a-4b1c-ac94-d4dc1afde0ba_terseLabel_en-US" xlink:label="lab_us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental exit costs, additional loss</link:label> <link:label id="lab_us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss_label_en-US" xlink:label="lab_us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental Exit Costs, Reasonably Possible Additional Loss</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss" xlink:to="lab_us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TierOneLeverageCapital_172068d3-d467-4727-abff-3a2fb4417876_terseLabel_en-US" xlink:label="lab_us-gaap_TierOneLeverageCapital" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Actual</link:label> <link:label id="lab_us-gaap_TierOneLeverageCapital_label_en-US" xlink:label="lab_us-gaap_TierOneLeverageCapital" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Tier 1 Leverage Capital, Actual</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapital"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TierOneLeverageCapital" xlink:to="lab_us-gaap_TierOneLeverageCapital" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_ae9d8730-21c3-4242-8a11-213a56ac721f_terseLabel_en-US" xlink:label="lab_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Goodwill and Intangible Assets Disclosure [Abstract]</link:label> <link:label id="lab_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_label_en-US" xlink:label="lab_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Goodwill and Intangible Assets Disclosure [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="lab_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LiabilitiesFairValueDisclosure_5db7059b-9a0d-4408-9f48-0d1d88875f80_totalLabel_en-US" xlink:label="lab_us-gaap_LiabilitiesFairValueDisclosure" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total</link:label> <link:label id="lab_us-gaap_LiabilitiesFairValueDisclosure_label_en-US" xlink:label="lab_us-gaap_LiabilitiesFairValueDisclosure" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Liabilities, Fair Value Disclosure</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesFairValueDisclosure" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesFairValueDisclosure"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LiabilitiesFairValueDisclosure" xlink:to="lab_us-gaap_LiabilitiesFairValueDisclosure" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherInventory_6c4f13ec-c637-422b-aff7-6ee347684482_terseLabel_en-US" xlink:label="lab_us-gaap_OtherInventory" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fine and fabricated precious metal in various stages of completion</link:label> <link:label id="lab_us-gaap_OtherInventory_label_en-US" xlink:label="lab_us-gaap_OtherInventory" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Inventory, Gross</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherInventory" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherInventory"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherInventory" xlink:to="lab_us-gaap_OtherInventory" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EnvironmentalExitCostByPropertyAxis_86c87788-be9a-478f-bf35-da2d54a14d3e_terseLabel_en-US" xlink:label="lab_us-gaap_EnvironmentalExitCostByPropertyAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental Exit Cost by Property [Axis]</link:label> <link:label id="lab_us-gaap_EnvironmentalExitCostByPropertyAxis_label_en-US" xlink:label="lab_us-gaap_EnvironmentalExitCostByPropertyAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental Exit Cost by Property [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalExitCostByPropertyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalExitCostByPropertyAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EnvironmentalExitCostByPropertyAxis" xlink:to="lab_us-gaap_EnvironmentalExitCostByPropertyAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ProfitLoss_bc514ffa-8e24-4e07-a998-fbeb3defb130_totalLabel_en-US" xlink:label="lab_us-gaap_ProfitLoss" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income</link:label> <link:label id="lab_us-gaap_ProfitLoss_1c3db4b4-5ef9-4042-b517-f41e0d621dc7_verboseLabel_en-US" xlink:label="lab_us-gaap_ProfitLoss" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income</link:label> <link:label id="lab_us-gaap_ProfitLoss_39928371-300f-4978-8b8a-e0214ef98806_netLabel_en-US" xlink:label="lab_us-gaap_ProfitLoss" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income (loss)</link:label> <link:label id="lab_us-gaap_ProfitLoss_c467cf41-e5fb-434a-9f30-8ac4e6827b25_terseLabel_en-US" xlink:label="lab_us-gaap_ProfitLoss" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net income</link:label> <link:label id="lab_us-gaap_ProfitLoss_label_en-US" xlink:label="lab_us-gaap_ProfitLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Income (Loss), Including Portion Attributable to Noncontrolling Interest</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProfitLoss" xlink:to="lab_us-gaap_ProfitLoss" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_a8c34641-f62c-476c-a4fd-439b040ef2b0_terseLabel_en-US" xlink:label="lab_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Currency translation adjustments</link:label> <link:label id="lab_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_ef2c9a86-1aa1-4dc7-811f-dba45ec787f4_verboseLabel_en-US" xlink:label="lab_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net other comprehensive income (loss) attributable to common unitholders</link:label> <link:label id="lab_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_label_en-US" xlink:label="lab_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:to="lab_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:type="arc" order="1"/> <link:label id="lab_splp_CapitalRequiredForAdequacyWithCapitalBuffer_3f1c88a6-342b-4e6c-b917-0be37684d4a7_terseLabel_en-US" xlink:label="lab_splp_CapitalRequiredForAdequacyWithCapitalBuffer" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Minimum Capital Adequacy With Capital Buffer</link:label> <link:label id="lab_splp_CapitalRequiredForAdequacyWithCapitalBuffer_label_en-US" xlink:label="lab_splp_CapitalRequiredForAdequacyWithCapitalBuffer" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Capital Required For Adequacy With Capital Buffer</link:label> <link:label id="lab_splp_CapitalRequiredForAdequacyWithCapitalBuffer_documentation_en-US" xlink:label="lab_splp_CapitalRequiredForAdequacyWithCapitalBuffer" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Capital Required For Adequacy With Capital Buffer</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CapitalRequiredForAdequacyWithCapitalBuffer" xlink:href="splp-20230930.xsd#splp_CapitalRequiredForAdequacyWithCapitalBuffer"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CapitalRequiredForAdequacyWithCapitalBuffer" xlink:to="lab_splp_CapitalRequiredForAdequacyWithCapitalBuffer" xlink:type="arc" order="1"/> <link:label id="lab_splp_WebbankMember_8a533079-a15c-4f82-844d-ad72cb59e489_terseLabel_en-US" xlink:label="lab_splp_WebbankMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">WebBank</link:label> <link:label id="lab_splp_WebbankMember_label_en-US" xlink:label="lab_splp_WebbankMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">WebBank [Member]</link:label> <link:label id="lab_splp_WebbankMember_documentation_en-US" xlink:label="lab_splp_WebbankMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">WebBank [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_WebbankMember" xlink:href="splp-20230930.xsd#splp_WebbankMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_WebbankMember" xlink:to="lab_splp_WebbankMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets_2546d393-ba10-4cc4-bc16-ad93f6bc16a3_terseLabel_en-US" xlink:label="lab_splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Minimum Capital Adequacy With Capital Buffer (Ratio)</link:label> <link:label id="lab_splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets_label_en-US" xlink:label="lab_splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tier One Common Capital For Capital Adequacy with Buffer To Risk Weighted Assets</link:label> <link:label id="lab_splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets_documentation_en-US" xlink:label="lab_splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Tier One Common Capital For Capital Adequacy with Buffer To Risk Weighted Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets" xlink:href="splp-20230930.xsd#splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets" xlink:to="lab_splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LiabilitiesAndStockholdersEquity_5441eb1e-36f3-45ef-94d2-fe2d49598ab8_totalLabel_en-US" xlink:label="lab_us-gaap_LiabilitiesAndStockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total Liabilities and Capital</link:label> <link:label id="lab_us-gaap_LiabilitiesAndStockholdersEquity_label_en-US" xlink:label="lab_us-gaap_LiabilitiesAndStockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Liabilities and Equity</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="lab_us-gaap_LiabilitiesAndStockholdersEquity" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherAssetsNoncurrent_c9b7a5e3-6e01-4d3d-97a7-ef346f4f728f_terseLabel_en-US" xlink:label="lab_us-gaap_OtherAssetsNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other non-current assets</link:label> <link:label id="lab_us-gaap_OtherAssetsNoncurrent_label_en-US" xlink:label="lab_us-gaap_OtherAssetsNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Assets, Noncurrent</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAssetsNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssetsNoncurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherAssetsNoncurrent" xlink:to="lab_us-gaap_OtherAssetsNoncurrent" xlink:type="arc" order="1"/> <link:label id="lab_srt_OwnershipDomain_c3715eb0-8714-40ed-aa50-3e191846fd98_terseLabel_en-US" xlink:label="lab_srt_OwnershipDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Ownership [Domain]</link:label> <link:label id="lab_srt_OwnershipDomain_label_en-US" xlink:label="lab_srt_OwnershipDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Ownership [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_OwnershipDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_OwnershipDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_OwnershipDomain" xlink:to="lab_srt_OwnershipDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OperatingLeaseRightOfUseAsset_e54783a6-e20a-4e62-9ef1-8f0fe4b8ac53_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeaseRightOfUseAsset" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Operating lease right-of-use assets</link:label> <link:label id="lab_us-gaap_OperatingLeaseRightOfUseAsset_label_en-US" xlink:label="lab_us-gaap_OperatingLeaseRightOfUseAsset" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Operating Lease, Right-of-Use Asset</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="lab_us-gaap_OperatingLeaseRightOfUseAsset" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DebtInstrumentTable_81fb789f-483a-4f0b-85e6-8c4559c4e736_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Long-term Debt Instruments [Table]</link:label> <link:label id="lab_us-gaap_DebtInstrumentTable_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Long-Term Debt Instruments [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentTable" xlink:to="lab_us-gaap_DebtInstrumentTable" xlink:type="arc" order="1"/> <link:label id="lab_splp_CommonUnitsMember_cf8b3404-d398-4bc4-912a-67d55fe3132c_terseLabel_en-US" xlink:label="lab_splp_CommonUnitsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Units</link:label> <link:label id="lab_splp_CommonUnitsMember_label_en-US" xlink:label="lab_splp_CommonUnitsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Units [Member]</link:label> <link:label id="lab_splp_CommonUnitsMember_documentation_en-US" xlink:label="lab_splp_CommonUnitsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common Units [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonUnitsMember" xlink:href="splp-20230930.xsd#splp_CommonUnitsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CommonUnitsMember" xlink:to="lab_splp_CommonUnitsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CommercialRealEstatePortfolioSegmentMember_e5580f22-cff8-47ee-83d4-8e73d3c231be_terseLabel_en-US" xlink:label="lab_us-gaap_CommercialRealEstatePortfolioSegmentMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commercial real estate loans</link:label> <link:label id="lab_us-gaap_CommercialRealEstatePortfolioSegmentMember_label_en-US" xlink:label="lab_us-gaap_CommercialRealEstatePortfolioSegmentMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commercial Real Estate Portfolio Segment [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommercialRealEstatePortfolioSegmentMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember" xlink:to="lab_us-gaap_CommercialRealEstatePortfolioSegmentMember" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityAddressCityOrTown_48005369-556e-4a9b-8e3c-6794831c3efc_terseLabel_en-US" xlink:label="lab_dei_EntityAddressCityOrTown" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Address, City or Town</link:label> <link:label id="lab_dei_EntityAddressCityOrTown_label_en-US" xlink:label="lab_dei_EntityAddressCityOrTown" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Address, City or Town</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityAddressCityOrTown" xlink:to="lab_dei_EntityAddressCityOrTown" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RelatedPartyMember_4716aaae-a631-4026-afe7-7125f733a8be_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party</link:label> <link:label id="lab_us-gaap_RelatedPartyMember_label_en-US" xlink:label="lab_us-gaap_RelatedPartyMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyMember" xlink:to="lab_us-gaap_RelatedPartyMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_66873f3a-f30f-480e-9f7e-97e69e13585a_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Segment Reporting Information, by Segment</link:label> <link:label id="lab_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Segment Reporting Information, by Segment [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:to="lab_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InventoryCurrentTable_d7e7d643-b1cb-4837-a241-5c3d40dc7565_terseLabel_en-US" xlink:label="lab_us-gaap_InventoryCurrentTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory, Current [Table]</link:label> <link:label id="lab_us-gaap_InventoryCurrentTable_label_en-US" xlink:label="lab_us-gaap_InventoryCurrentTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory, Current [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryCurrentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryCurrentTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryCurrentTable" xlink:to="lab_us-gaap_InventoryCurrentTable" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables_58965d73-a9e5-49df-a4e0-9a34709a18f0_terseLabel_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Trade and other receivables</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables_label_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Assets, Receivables</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables_documentation_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Assets, Receivables</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables" xlink:to="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationsAbstract_df987c79-3de1-4436-9afc-f2ee5c70bfba_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationsAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combinations [Abstract]</link:label> <link:label id="lab_us-gaap_BusinessCombinationsAbstract_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combinations [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationsAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationsAbstract" xlink:to="lab_us-gaap_BusinessCombinationsAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_MinorityInterestDecreaseFromRedemptions_8491176e-8558-434c-9b26-76337f97fcec_negatedLabel_en-US" xlink:label="lab_us-gaap_MinorityInterestDecreaseFromRedemptions" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Adjustment to interest in consolidated subsidiaries</link:label> <link:label id="lab_us-gaap_MinorityInterestDecreaseFromRedemptions_label_en-US" xlink:label="lab_us-gaap_MinorityInterestDecreaseFromRedemptions" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MinorityInterestDecreaseFromRedemptions" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MinorityInterestDecreaseFromRedemptions"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MinorityInterestDecreaseFromRedemptions" xlink:to="lab_us-gaap_MinorityInterestDecreaseFromRedemptions" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncreaseDecreaseInDeposits_d20baf3e-48b4-4866-9ea0-196e11545eb8_terseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInDeposits" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net increase in deposits</link:label> <link:label id="lab_us-gaap_IncreaseDecreaseInDeposits_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInDeposits" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Increase (Decrease) in Deposits</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInDeposits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDeposits"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInDeposits" xlink:to="lab_us-gaap_IncreaseDecreaseInDeposits" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_90bfbe62-7acf-4176-bc3b-f086613e938f_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Transaction costs</link:label> <link:label id="lab_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition, Transaction Costs</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:to="lab_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InventoryRawMaterials_de5df16f-ac86-4a3d-9f24-20765ab123bf_terseLabel_en-US" xlink:label="lab_us-gaap_InventoryRawMaterials" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Raw materials</link:label> <link:label id="lab_us-gaap_InventoryRawMaterials_label_en-US" xlink:label="lab_us-gaap_InventoryRawMaterials" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory, Raw Materials, Gross</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryRawMaterials" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryRawMaterials"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryRawMaterials" xlink:to="lab_us-gaap_InventoryRawMaterials" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CapitalRequiredToBeWellCapitalized_c7be0fd8-87e2-4447-8178-4eb32f63cb1d_terseLabel_en-US" xlink:label="lab_us-gaap_CapitalRequiredToBeWellCapitalized" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">To Be Well Capitalized Under Prompt Corrective Provisions</link:label> <link:label id="lab_us-gaap_CapitalRequiredToBeWellCapitalized_label_en-US" xlink:label="lab_us-gaap_CapitalRequiredToBeWellCapitalized" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Total Risk-Based Capital, Well Capitalized, Minimum</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalRequiredToBeWellCapitalized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalRequiredToBeWellCapitalized"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CapitalRequiredToBeWellCapitalized" xlink:to="lab_us-gaap_CapitalRequiredToBeWellCapitalized" xlink:type="arc" order="1"/> <link:label id="lab_splp_SLPowerElectronicsCorporationMember_95eab7a1-2a11-44ae-bf75-88eb5db25f42_terseLabel_en-US" xlink:label="lab_splp_SLPowerElectronicsCorporationMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">SLPE</link:label> <link:label id="lab_splp_SLPowerElectronicsCorporationMember_label_en-US" xlink:label="lab_splp_SLPowerElectronicsCorporationMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">SL Power Electronics Corporation [Member]</link:label> <link:label id="lab_splp_SLPowerElectronicsCorporationMember_documentation_en-US" xlink:label="lab_splp_SLPowerElectronicsCorporationMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">SL Power Electronics Corporation</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SLPowerElectronicsCorporationMember" xlink:href="splp-20230930.xsd#splp_SLPowerElectronicsCorporationMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SLPowerElectronicsCorporationMember" xlink:to="lab_splp_SLPowerElectronicsCorporationMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivablesPeriodPastDueAxis_53b6178f-db68-471d-aa63-ba665b7a52f9_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivablesPeriodPastDueAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Asset, Period Past Due [Axis]</link:label> <link:label id="lab_us-gaap_FinancingReceivablesPeriodPastDueAxis_label_en-US" xlink:label="lab_us-gaap_FinancingReceivablesPeriodPastDueAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financial Asset, Aging [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablesPeriodPastDueAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablesPeriodPastDueAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivablesPeriodPastDueAxis" xlink:to="lab_us-gaap_FinancingReceivablesPeriodPastDueAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ShortTermBorrowings_9c9056c4-cf28-4c7f-906c-f1e256033cf1_terseLabel_en-US" xlink:label="lab_us-gaap_ShortTermBorrowings" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Short-term debt</link:label> <link:label id="lab_us-gaap_ShortTermBorrowings_label_en-US" xlink:label="lab_us-gaap_ShortTermBorrowings" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Short-Term Debt</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowings"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShortTermBorrowings" xlink:to="lab_us-gaap_ShortTermBorrowings" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EquitySecuritiesFvNiGainLoss_0b78a7bd-94d5-43a7-b7b2-996f030e6a7f_negatedTotalLabel_en-US" xlink:label="lab_us-gaap_EquitySecuritiesFvNiGainLoss" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net (gains) losses recognized during the period on equity securities</link:label> <link:label id="lab_us-gaap_EquitySecuritiesFvNiGainLoss_label_en-US" xlink:label="lab_us-gaap_EquitySecuritiesFvNiGainLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity Securities, FV-NI, Gain (Loss)</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesFvNiGainLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquitySecuritiesFvNiGainLoss"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EquitySecuritiesFvNiGainLoss" xlink:to="lab_us-gaap_EquitySecuritiesFvNiGainLoss" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_46a97811-b890-4943-9e34-aa2b201bf6b6_terseLabel_en-US" xlink:label="lab_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Indefinite-Lived Intangible Assets [Axis]</link:label> <link:label id="lab_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_label_en-US" xlink:label="lab_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Indefinite-Lived Intangible Assets [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="lab_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets_ad9ef261-5911-47b4-8513-e8d8199918fc_terseLabel_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Operating lease right-of-use assets</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets_label_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Operating Lease Right-of-Use Assets</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets_documentation_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Operating Lease Right-of-Use Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets" xlink:to="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_6da343dc-860a-4341-b408-538263b0c029_terseLabel_en-US" xlink:label="lab_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Adjustments to reconcile net income from operations to net cash (used in) provided by operating activities:</link:label> <link:label id="lab_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_label_en-US" xlink:label="lab_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="lab_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RelatedPartyTransactionsAbstract_b8d54195-d44a-4932-b8a1-f45cec12a3a0_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionsAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party Transactions [Abstract]</link:label> <link:label id="lab_us-gaap_RelatedPartyTransactionsAbstract_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party Transactions [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionsAbstract" xlink:to="lab_us-gaap_RelatedPartyTransactionsAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_MeasurementInputTypeAxis_4f2407f1-03bc-4b89-82d3-84271f00334d_terseLabel_en-US" xlink:label="lab_us-gaap_MeasurementInputTypeAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Input Type [Axis]</link:label> <link:label id="lab_us-gaap_MeasurementInputTypeAxis_label_en-US" xlink:label="lab_us-gaap_MeasurementInputTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Input Type [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputTypeAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MeasurementInputTypeAxis" xlink:to="lab_us-gaap_MeasurementInputTypeAxis" xlink:type="arc" order="1"/> <link:label id="lab_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage_478f78a2-4687-4c57-a016-deed437e9de2_terseLabel_en-US" xlink:label="lab_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Increase in equity value, percent</link:label> <link:label id="lab_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage_label_en-US" xlink:label="lab_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Share-based Compensation Arrangement By Share-based Payment Award, Equity Value, Increase In Percentage</link:label> <link:label id="lab_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage_documentation_en-US" xlink:label="lab_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Share-based Compensation Arrangement By Share-based Payment Award, Equity Value, Increase In Percentage</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage" xlink:href="splp-20230930.xsd#splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage" xlink:to="lab_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable_1bb2768b-8b70-41ce-8d4c-7983614e2f06_terseLabel_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Accounts payable</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable_label_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Liabilities, Accounts Payable</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable_documentation_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Liabilities, Accounts Payable</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable" xlink:to="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativeLineItems_f2136d67-cdeb-4f11-90da-65bf8ea0d152_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative [Line Items]</link:label> <link:label id="lab_us-gaap_DerivativeLineItems_label_en-US" xlink:label="lab_us-gaap_DerivativeLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeLineItems" xlink:to="lab_us-gaap_DerivativeLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TierOneLeverageCapitalToAverageAssets_6e08df61-f251-4634-91bd-c7fff867e9ee_terseLabel_en-US" xlink:label="lab_us-gaap_TierOneLeverageCapitalToAverageAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Actual (Ratio)</link:label> <link:label id="lab_us-gaap_TierOneLeverageCapitalToAverageAssets_label_en-US" xlink:label="lab_us-gaap_TierOneLeverageCapitalToAverageAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Tier 1 Leverage Capital Ratio, Actual</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalToAverageAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalToAverageAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TierOneLeverageCapitalToAverageAssets" xlink:to="lab_us-gaap_TierOneLeverageCapitalToAverageAssets" xlink:type="arc" order="1"/> <link:label id="lab_srt_TitleOfIndividualWithRelationshipToEntityDomain_04170ecc-76a5-477e-b679-9c3fb6881b26_terseLabel_en-US" xlink:label="lab_srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Title of Individual [Domain]</link:label> <link:label id="lab_srt_TitleOfIndividualWithRelationshipToEntityDomain_label_en-US" xlink:label="lab_srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Title of Individual [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:to="lab_srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_144aa0cd-7bdd-4569-9d02-37e4b6e81c35_totalLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total assets acquired</link:label> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_60e3ac15-c874-46e9-bdd1-29cdc66bb85f_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Accounts, Notes, Loans and Financing Receivable [Table]</link:label> <link:label id="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_eefb8f9e-1196-40f6-aa06-d55cdb56c632_verboseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Accounts, Notes, Loans, and Financing Receivable [Table]</link:label> <link:label id="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_label_en-US" xlink:label="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Accounts, Notes, Loans and Financing Receivable [Table]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:to="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_MeasurementInputConstantPrepaymentRateMember_35f77f30-fd52-420e-9359-5a36975ea875_terseLabel_en-US" xlink:label="lab_us-gaap_MeasurementInputConstantPrepaymentRateMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Constant prepayment rate</link:label> <link:label id="lab_us-gaap_MeasurementInputConstantPrepaymentRateMember_label_en-US" xlink:label="lab_us-gaap_MeasurementInputConstantPrepaymentRateMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Input, Constant Prepayment Rate [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputConstantPrepaymentRateMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputConstantPrepaymentRateMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MeasurementInputConstantPrepaymentRateMember" xlink:to="lab_us-gaap_MeasurementInputConstantPrepaymentRateMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_cc41cbfe-8746-46b5-b3a5-1b71bce14a02_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Comprehensive (income) loss attributable to noncontrolling interests</link:label> <link:label id="lab_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_label_en-US" xlink:label="lab_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:to="lab_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PublicUtilitiesInventoryAxis_fd39564a-a09f-47c2-9ea7-a43fdae5ed09_terseLabel_en-US" xlink:label="lab_us-gaap_PublicUtilitiesInventoryAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory [Axis]</link:label> <link:label id="lab_us-gaap_PublicUtilitiesInventoryAxis_label_en-US" xlink:label="lab_us-gaap_PublicUtilitiesInventoryAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PublicUtilitiesInventoryAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PublicUtilitiesInventoryAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PublicUtilitiesInventoryAxis" xlink:to="lab_us-gaap_PublicUtilitiesInventoryAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PledgedStatusDomain_74afb2e9-fe13-483f-b461-fd70fea6ad09_terseLabel_en-US" xlink:label="lab_us-gaap_PledgedStatusDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Pledged Status [Domain]</link:label> <link:label id="lab_us-gaap_PledgedStatusDomain_label_en-US" xlink:label="lab_us-gaap_PledgedStatusDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Pledged Status [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PledgedStatusDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PledgedStatusDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PledgedStatusDomain" xlink:to="lab_us-gaap_PledgedStatusDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DoubtfulMember_69e8f67e-18f0-4a9a-9c5c-e3ac3d29afb2_terseLabel_en-US" xlink:label="lab_us-gaap_DoubtfulMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Doubtful</link:label> <link:label id="lab_us-gaap_DoubtfulMember_label_en-US" xlink:label="lab_us-gaap_DoubtfulMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Doubtful [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DoubtfulMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DoubtfulMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DoubtfulMember" xlink:to="lab_us-gaap_DoubtfulMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ShortTermDebtTypeAxis_42c1656b-55b9-45a7-a382-0e97b3409337_terseLabel_en-US" xlink:label="lab_us-gaap_ShortTermDebtTypeAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Short-term Debt, Type [Axis]</link:label> <link:label id="lab_us-gaap_ShortTermDebtTypeAxis_label_en-US" xlink:label="lab_us-gaap_ShortTermDebtTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Short-Term Debt, Type [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShortTermDebtTypeAxis" xlink:to="lab_us-gaap_ShortTermDebtTypeAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_CashFlowSupplementalDisclosuresTextBlock_4e2f08ae-f96d-4f9a-8c71-176a7e72213c_terseLabel_en-US" xlink:label="lab_us-gaap_CashFlowSupplementalDisclosuresTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Supplemental Cash Flow Information</link:label> <link:label id="lab_us-gaap_CashFlowSupplementalDisclosuresTextBlock_label_en-US" xlink:label="lab_us-gaap_CashFlowSupplementalDisclosuresTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cash Flow, Supplemental Disclosures [Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashFlowSupplementalDisclosuresTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashFlowSupplementalDisclosuresTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CashFlowSupplementalDisclosuresTextBlock" xlink:to="lab_us-gaap_CashFlowSupplementalDisclosuresTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_5409d14b-e911-4388-b267-68220674c520_terseLabel_en-US" xlink:label="lab_us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Prepaid expenses and other current assets</link:label> <link:label id="lab_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_label_en-US" xlink:label="lab_us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Prepaid Expense and Other Assets, Current</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="lab_us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_6b27b0e1-782c-4e13-ba8b-e9975aa5bd09_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">2026</link:label> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finite-Lived Intangible Asset, Expected Amortization, Year Three</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InventoryWorkInProcess_be24875e-4425-4510-8112-34eac836650a_terseLabel_en-US" xlink:label="lab_us-gaap_InventoryWorkInProcess" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">In-process</link:label> <link:label id="lab_us-gaap_InventoryWorkInProcess_label_en-US" xlink:label="lab_us-gaap_InventoryWorkInProcess" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory, Work in Process, Gross</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryWorkInProcess" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryWorkInProcess"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryWorkInProcess" xlink:to="lab_us-gaap_InventoryWorkInProcess" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NotesReceivableGross_6df53ab1-b441-4908-9dea-4f6695336f15_totalLabel_en-US" xlink:label="lab_us-gaap_NotesReceivableGross" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total Loans</link:label> <link:label id="lab_us-gaap_NotesReceivableGross_6eb70871-14c3-4c2f-bf33-843d6c9315e9_terseLabel_en-US" xlink:label="lab_us-gaap_NotesReceivableGross" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total Loans</link:label> <link:label id="lab_us-gaap_NotesReceivableGross_label_en-US" xlink:label="lab_us-gaap_NotesReceivableGross" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, before Allowance for Credit Loss</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesReceivableGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesReceivableGross"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NotesReceivableGross" xlink:to="lab_us-gaap_NotesReceivableGross" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ProceedsFromRepaymentsOfOtherDebt_0a6ddcf2-27a7-4803-b593-efb2360d1fab_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromRepaymentsOfOtherDebt" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net decrease in other borrowings</link:label> <link:label id="lab_us-gaap_ProceedsFromRepaymentsOfOtherDebt_label_en-US" xlink:label="lab_us-gaap_ProceedsFromRepaymentsOfOtherDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Proceeds from (Repayments of) Other Debt</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfOtherDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromRepaymentsOfOtherDebt"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProceedsFromRepaymentsOfOtherDebt" xlink:to="lab_us-gaap_ProceedsFromRepaymentsOfOtherDebt" xlink:type="arc" order="1"/> <link:label id="lab_splp_LongTermInvestmentsOtherMember_a1da00cc-4ce2-4515-bd9d-1a171a97c000_terseLabel_en-US" xlink:label="lab_splp_LongTermInvestmentsOtherMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other long-term investments (d)</link:label> <link:label id="lab_splp_LongTermInvestmentsOtherMember_label_en-US" xlink:label="lab_splp_LongTermInvestmentsOtherMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long Term Investments, Other [Member]</link:label> <link:label id="lab_splp_LongTermInvestmentsOtherMember_documentation_en-US" xlink:label="lab_splp_LongTermInvestmentsOtherMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long Term Investments, Other</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_LongTermInvestmentsOtherMember" xlink:href="splp-20230930.xsd#splp_LongTermInvestmentsOtherMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_LongTermInvestmentsOtherMember" xlink:to="lab_splp_LongTermInvestmentsOtherMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased_f7d1b4db-6da8-4a46-a846-fdaec2f53c15_terseLabel_en-US" xlink:label="lab_us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Units that may yet be purchased (in shares)</link:label> <link:label id="lab_us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased_label_en-US" xlink:label="lab_us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased" xlink:to="lab_us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_759ae2bf-27a4-4e41-bdef-abf8bf9ebce4_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party [Axis]</link:label> <link:label id="lab_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party, Type [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="lab_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityRegistrantName_6ff230c8-ee0a-4509-83e4-712a5114044d_terseLabel_en-US" xlink:label="lab_dei_EntityRegistrantName" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Registrant Name</link:label> <link:label id="lab_dei_EntityRegistrantName_label_en-US" xlink:label="lab_dei_EntityRegistrantName" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Registrant Name</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityRegistrantName" xlink:to="lab_dei_EntityRegistrantName" xlink:type="arc" order="1"/> <link:label id="lab_splp_RelatedPartiesMember_984733d6-60c4-457f-a536-3c6c935afa02_terseLabel_en-US" xlink:label="lab_splp_RelatedPartiesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Parties</link:label> <link:label id="lab_splp_RelatedPartiesMember_label_en-US" xlink:label="lab_splp_RelatedPartiesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Parties [Member]</link:label> <link:label id="lab_splp_RelatedPartiesMember_documentation_en-US" xlink:label="lab_splp_RelatedPartiesMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Parties [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_RelatedPartiesMember" xlink:href="splp-20230930.xsd#splp_RelatedPartiesMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_RelatedPartiesMember" xlink:to="lab_splp_RelatedPartiesMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_4bd66374-31a9-44e6-9ddf-e01ecaf4d355_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">2025</link:label> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finite-Lived Intangible Asset, Expected Amortization, Year Two</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PartnersCapitalAbstract_d2e8ff9b-459b-47de-ae9d-51e6b5b7b366_terseLabel_en-US" xlink:label="lab_us-gaap_PartnersCapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Capital:</link:label> <link:label id="lab_us-gaap_PartnersCapitalAbstract_label_en-US" xlink:label="lab_us-gaap_PartnersCapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Partners' Capital [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PartnersCapitalAbstract" xlink:to="lab_us-gaap_PartnersCapitalAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PaymentsToPurchaseLoansHeldForSale_fe8d8b61-c869-4ff0-96e2-267f0a09742e_terseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToPurchaseLoansHeldForSale" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Increase in loans held for sale</link:label> <link:label id="lab_us-gaap_PaymentsToPurchaseLoansHeldForSale_label_en-US" xlink:label="lab_us-gaap_PaymentsToPurchaseLoansHeldForSale" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payment for Purchase, Loan, Held-for-Sale</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToPurchaseLoansHeldForSale" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToPurchaseLoansHeldForSale"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsToPurchaseLoansHeldForSale" xlink:to="lab_us-gaap_PaymentsToPurchaseLoansHeldForSale" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_8f7a49dc-05b6-47fc-886d-d1ba03b2edad_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disposal Group Name [Axis]</link:label> <link:label id="lab_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_label_en-US" xlink:label="lab_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disposal Group Name [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis" xlink:to="lab_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RepaymentsOfLongTermDebt_b8d91a92-b34b-4373-9173-d3432c97407a_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_RepaymentsOfLongTermDebt" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Repayments of term loans</link:label> <link:label id="lab_us-gaap_RepaymentsOfLongTermDebt_label_en-US" xlink:label="lab_us-gaap_RepaymentsOfLongTermDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Repayments of Long-Term Debt</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RepaymentsOfLongTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfLongTermDebt"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RepaymentsOfLongTermDebt" xlink:to="lab_us-gaap_RepaymentsOfLongTermDebt" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityCentralIndexKey_5486ac9a-6ff8-4867-bc6c-e009057ce0a1_terseLabel_en-US" xlink:label="lab_dei_EntityCentralIndexKey" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Central Index Key</link:label> <link:label id="lab_dei_EntityCentralIndexKey_label_en-US" xlink:label="lab_dei_EntityCentralIndexKey" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Central Index Key</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCentralIndexKey"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityCentralIndexKey" xlink:to="lab_dei_EntityCentralIndexKey" xlink:type="arc" order="1"/> <link:label id="lab_splp_SteelPartnersHoldingLPMember_f60af780-304b-42a2-8cb7-338235004ec2_terseLabel_en-US" xlink:label="lab_splp_SteelPartnersHoldingLPMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Partners Holding LP</link:label> <link:label id="lab_splp_SteelPartnersHoldingLPMember_label_en-US" xlink:label="lab_splp_SteelPartnersHoldingLPMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Partners Holding LP [Member]</link:label> <link:label id="lab_splp_SteelPartnersHoldingLPMember_documentation_en-US" xlink:label="lab_splp_SteelPartnersHoldingLPMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Steel Partners Holding LP</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelPartnersHoldingLPMember" xlink:href="splp-20230930.xsd#splp_SteelPartnersHoldingLPMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SteelPartnersHoldingLPMember" xlink:to="lab_splp_SteelPartnersHoldingLPMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativeGainLossOnDerivativeNet_96b32e31-b557-420d-883c-783273b73fb2_verboseLabel_en-US" xlink:label="lab_us-gaap_DerivativeGainLossOnDerivativeNet" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Gain (Loss)</link:label> <link:label id="lab_us-gaap_DerivativeGainLossOnDerivativeNet_label_en-US" xlink:label="lab_us-gaap_DerivativeGainLossOnDerivativeNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative, Gain (Loss) on Derivative, Net</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeGainLossOnDerivativeNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeGainLossOnDerivativeNet"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeGainLossOnDerivativeNet" xlink:to="lab_us-gaap_DerivativeGainLossOnDerivativeNet" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsGross_5bf92dca-5f2c-4c97-8b84-1824fb7210b9_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsGross" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Gross Carrying Amount</link:label> <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsGross_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsGross" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Finite-Lived Intangible Assets, Gross</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsGross"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsGross" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsGross" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_EnvironmentalRemediationContingencyDomain_40a78cac-30a1-4117-87bd-4862ab2568b5_terseLabel_en-US" xlink:label="lab_us-gaap_EnvironmentalRemediationContingencyDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental Remediation Contingency [Domain]</link:label> <link:label id="lab_us-gaap_EnvironmentalRemediationContingencyDomain_label_en-US" xlink:label="lab_us-gaap_EnvironmentalRemediationContingencyDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Environmental Remediation Contingency [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalRemediationContingencyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalRemediationContingencyDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EnvironmentalRemediationContingencyDomain" xlink:to="lab_us-gaap_EnvironmentalRemediationContingencyDomain" xlink:type="arc" order="1"/> <link:label id="lab_splp_EconomicInterestInLoansMember_81bb778b-456e-4809-9d6a-bcf4d66ffd49_terseLabel_en-US" xlink:label="lab_splp_EconomicInterestInLoansMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Economic Interest In Loans</link:label> <link:label id="lab_splp_EconomicInterestInLoansMember_label_en-US" xlink:label="lab_splp_EconomicInterestInLoansMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Economic Interest In Loans [Member]</link:label> <link:label id="lab_splp_EconomicInterestInLoansMember_documentation_en-US" xlink:label="lab_splp_EconomicInterestInLoansMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Economic Interest In Loans</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_EconomicInterestInLoansMember" xlink:href="splp-20230930.xsd#splp_EconomicInterestInLoansMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_EconomicInterestInLoansMember" xlink:to="lab_splp_EconomicInterestInLoansMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_6943f41c-85ce-4957-825d-a76e68d18f38_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Trade and other receivables</link:label> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:type="arc" order="1"/> <link:label id="lab_splp_NumberOfDaysPriorToMeasurementDate_8e5b5f14-5dbe-49a2-8eb1-99c65d0286db_terseLabel_en-US" xlink:label="lab_splp_NumberOfDaysPriorToMeasurementDate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Days prior to a measurement date</link:label> <link:label id="lab_splp_NumberOfDaysPriorToMeasurementDate_label_en-US" xlink:label="lab_splp_NumberOfDaysPriorToMeasurementDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Number Of Days Prior To Measurement Date</link:label> <link:label id="lab_splp_NumberOfDaysPriorToMeasurementDate_documentation_en-US" xlink:label="lab_splp_NumberOfDaysPriorToMeasurementDate" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Number Of Days Prior To Measurement Date</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_NumberOfDaysPriorToMeasurementDate" xlink:href="splp-20230930.xsd#splp_NumberOfDaysPriorToMeasurementDate"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_NumberOfDaysPriorToMeasurementDate" xlink:to="lab_splp_NumberOfDaysPriorToMeasurementDate" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DividendsPreferredStockCash_32eaca19-9f49-49eb-a64f-75ce41c577d6_terseLabel_en-US" xlink:label="lab_us-gaap_DividendsPreferredStockCash" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Preferred unit dividend</link:label> <link:label id="lab_us-gaap_DividendsPreferredStockCash_label_en-US" xlink:label="lab_us-gaap_DividendsPreferredStockCash" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Dividends, Preferred Stock, Cash</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DividendsPreferredStockCash" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DividendsPreferredStockCash"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DividendsPreferredStockCash" xlink:to="lab_us-gaap_DividendsPreferredStockCash" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DisaggregationOfRevenueTableTextBlock_d81d65b4-9caa-4c96-b195-bb450d79c7e1_terseLabel_en-US" xlink:label="lab_us-gaap_DisaggregationOfRevenueTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disaggregation of Revenue</link:label> <link:label id="lab_us-gaap_DisaggregationOfRevenueTableTextBlock_label_en-US" xlink:label="lab_us-gaap_DisaggregationOfRevenueTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Disaggregation of Revenue [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisaggregationOfRevenueTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisaggregationOfRevenueTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DisaggregationOfRevenueTableTextBlock" xlink:to="lab_us-gaap_DisaggregationOfRevenueTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_splp_PatentsAndTechnologyMember_0f241cea-b7ef-4829-a5bf-fde0f3ce3f28_terseLabel_en-US" xlink:label="lab_splp_PatentsAndTechnologyMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Developed technology, patents and patent applications</link:label> <link:label id="lab_splp_PatentsAndTechnologyMember_label_en-US" xlink:label="lab_splp_PatentsAndTechnologyMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Patents and Technology [Member]</link:label> <link:label id="lab_splp_PatentsAndTechnologyMember_documentation_en-US" xlink:label="lab_splp_PatentsAndTechnologyMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Patents and Technology [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_PatentsAndTechnologyMember" xlink:href="splp-20230930.xsd#splp_PatentsAndTechnologyMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_PatentsAndTechnologyMember" xlink:to="lab_splp_PatentsAndTechnologyMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_1ca916e7-e324-4072-996f-3ce811cbaa89_terseLabel_en-US" xlink:label="lab_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total revenue</link:label> <link:label id="lab_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_label_en-US" xlink:label="lab_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Revenue from Contract with Customer, Excluding Assessed Tax</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:to="lab_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" order="1"/> <link:label id="lab_dei_EntityDomain_7f33138e-627a-4b4a-9baf-312ec74795e1_terseLabel_en-US" xlink:label="lab_dei_EntityDomain" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity [Domain]</link:label> <link:label id="lab_dei_EntityDomain_label_en-US" xlink:label="lab_dei_EntityDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity [Domain]</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityDomain" xlink:to="lab_dei_EntityDomain" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LongtermDebtTypeAxis_adf7aa3e-abe4-4c66-851e-fcb51bffc09c_terseLabel_en-US" xlink:label="lab_us-gaap_LongtermDebtTypeAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-term Debt, Type [Axis]</link:label> <link:label id="lab_us-gaap_LongtermDebtTypeAxis_label_en-US" xlink:label="lab_us-gaap_LongtermDebtTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-Term Debt, Type [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongtermDebtTypeAxis" xlink:to="lab_us-gaap_LongtermDebtTypeAxis" xlink:type="arc" order="1"/> <link:label id="lab_splp_RegulatoryMattersAbstract_c033e881-2b36-41ed-b987-77698a8247a6_terseLabel_en-US" xlink:label="lab_splp_RegulatoryMattersAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Regulatory Matters [Abstract]</link:label> <link:label id="lab_splp_RegulatoryMattersAbstract_label_en-US" xlink:label="lab_splp_RegulatoryMattersAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Regulatory Matters [Abstract]</link:label> <link:label id="lab_splp_RegulatoryMattersAbstract_documentation_en-US" xlink:label="lab_splp_RegulatoryMattersAbstract" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Regulatory Matters [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_RegulatoryMattersAbstract" xlink:href="splp-20230930.xsd#splp_RegulatoryMattersAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_RegulatoryMattersAbstract" xlink:to="lab_splp_RegulatoryMattersAbstract" xlink:type="arc" order="1"/> <link:label id="lab_dei_AmendmentFlag_8bc26750-58ad-4c1c-8986-95261c31bc63_terseLabel_en-US" xlink:label="lab_dei_AmendmentFlag" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Amendment Flag</link:label> <link:label id="lab_dei_AmendmentFlag_label_en-US" xlink:label="lab_dei_AmendmentFlag" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Amendment Flag</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentFlag"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_AmendmentFlag" xlink:to="lab_dei_AmendmentFlag" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_8ba64dab-d984-493c-8cf6-d22562deb3d9_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Trade name</link:label> <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:type="arc" order="1"/> <link:label id="lab_dei_LegalEntityAxis_a8342588-95f4-40a9-8b88-fd231f86d31c_terseLabel_en-US" xlink:label="lab_dei_LegalEntityAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Legal Entity [Axis]</link:label> <link:label id="lab_dei_LegalEntityAxis_label_en-US" xlink:label="lab_dei_LegalEntityAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Legal Entity [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LegalEntityAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_LegalEntityAxis" xlink:to="lab_dei_LegalEntityAxis" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments_d9367fa4-797c-4ee0-8902-36115c4cd31b_terseLabel_en-US" xlink:label="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Investments</link:label> <link:label id="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments_label_en-US" xlink:label="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Investments</link:label> <link:label id="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments_documentation_en-US" xlink:label="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Investments</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments" xlink:href="splp-20230930.xsd#splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments" xlink:to="lab_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_InterestPaidNet_6fb8da55-390e-4c70-9b8a-80bd3fdafe4d_terseLabel_en-US" xlink:label="lab_us-gaap_InterestPaidNet" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Interest</link:label> <link:label id="lab_us-gaap_InterestPaidNet_label_en-US" xlink:label="lab_us-gaap_InterestPaidNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Interest Paid, Excluding Capitalized Interest, Operating Activities</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestPaidNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestPaidNet"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InterestPaidNet" xlink:to="lab_us-gaap_InterestPaidNet" xlink:type="arc" order="1"/> <link:label id="lab_splp_SublimitForOptionalCurrencyMember_efc98e92-7d8b-44b8-87b5-9b8884258663_terseLabel_en-US" xlink:label="lab_splp_SublimitForOptionalCurrencyMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Sublimit For Optional Currency</link:label> <link:label id="lab_splp_SublimitForOptionalCurrencyMember_label_en-US" xlink:label="lab_splp_SublimitForOptionalCurrencyMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Sublimit For Optional Currency [Member]</link:label> <link:label id="lab_splp_SublimitForOptionalCurrencyMember_documentation_en-US" xlink:label="lab_splp_SublimitForOptionalCurrencyMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Sublimit For Optional Currency</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SublimitForOptionalCurrencyMember" xlink:href="splp-20230930.xsd#splp_SublimitForOptionalCurrencyMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SublimitForOptionalCurrencyMember" xlink:to="lab_splp_SublimitForOptionalCurrencyMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_MarketableSecuritiesAbstract_7c2e7976-fd41-44f5-8c83-1ec06af8d056_terseLabel_en-US" xlink:label="lab_us-gaap_MarketableSecuritiesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Equity securities - U.S.</link:label> <link:label id="lab_us-gaap_MarketableSecuritiesAbstract_label_en-US" xlink:label="lab_us-gaap_MarketableSecuritiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Marketable Securities [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MarketableSecuritiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MarketableSecuritiesAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MarketableSecuritiesAbstract" xlink:to="lab_us-gaap_MarketableSecuritiesAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DebtInstrumentDecreaseForgiveness_50e3124f-c78b-481f-baee-8d170424f018_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentDecreaseForgiveness" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Decrease due to forgiveness of loan</link:label> <link:label id="lab_us-gaap_DebtInstrumentDecreaseForgiveness_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentDecreaseForgiveness" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Instrument, Decrease, Forgiveness</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentDecreaseForgiveness" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentDecreaseForgiveness"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentDecreaseForgiveness" xlink:to="lab_us-gaap_DebtInstrumentDecreaseForgiveness" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ProceedsFromSaleOfOtherInvestments_ac9b904a-aa1f-41fb-83a6-84f3f3a51b57_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromSaleOfOtherInvestments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Proceeds from sales of investments</link:label> <link:label id="lab_us-gaap_ProceedsFromSaleOfOtherInvestments_label_en-US" xlink:label="lab_us-gaap_ProceedsFromSaleOfOtherInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Proceeds from Sale of Other Investments</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleOfOtherInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleOfOtherInvestments"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProceedsFromSaleOfOtherInvestments" xlink:to="lab_us-gaap_ProceedsFromSaleOfOtherInvestments" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LongTermDebtNoncurrent_2367586c-26b9-4ff4-a369-09ef02f5ace6_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-term debt</link:label> <link:label id="lab_us-gaap_LongTermDebtNoncurrent_label_en-US" xlink:label="lab_us-gaap_LongTermDebtNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-Term Debt, Excluding Current Maturities</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtNoncurrent"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtNoncurrent" xlink:to="lab_us-gaap_LongTermDebtNoncurrent" xlink:type="arc" order="1"/> <link:label id="lab_splp_UmpquaRevolverMember_83c7df85-9933-4676-9de9-699e9c07d815_terseLabel_en-US" xlink:label="lab_splp_UmpquaRevolverMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Umpqua Revolver</link:label> <link:label id="lab_splp_UmpquaRevolverMember_label_en-US" xlink:label="lab_splp_UmpquaRevolverMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Umpqua Revolver [Member]</link:label> <link:label id="lab_splp_UmpquaRevolverMember_documentation_en-US" xlink:label="lab_splp_UmpquaRevolverMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Umpqua Revolver</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_UmpquaRevolverMember" xlink:href="splp-20230930.xsd#splp_UmpquaRevolverMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_UmpquaRevolverMember" xlink:to="lab_splp_UmpquaRevolverMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized_81d09250-d870-45e5-9f1c-0ec3f2039502_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Additional shares authorized (in shares)</link:label> <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized" xlink:type="arc" order="1"/> <link:label id="lab_splp_SilverMember_c2d2da83-f19a-4fc4-a178-4970bb2ddff7_terseLabel_en-US" xlink:label="lab_splp_SilverMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Silver</link:label> <link:label id="lab_splp_SilverMember_label_en-US" xlink:label="lab_splp_SilverMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Silver [Member]</link:label> <link:label id="lab_splp_SilverMember_documentation_en-US" xlink:label="lab_splp_SilverMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Silver [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SilverMember" xlink:href="splp-20230930.xsd#splp_SilverMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SilverMember" xlink:to="lab_splp_SilverMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery_9053656c-84ca-4b43-9f66-95bde3fcd4d0_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Recoveries</link:label> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery_label_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Allowance for Credit Loss, Recovery</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery" xlink:to="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_690a009c-cea7-4b8e-8c4e-160d7b619007_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Purchases of property, plant and equipment</link:label> <link:label id="lab_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_label_en-US" xlink:label="lab_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Payments to Acquire Property, Plant, and Equipment</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="lab_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_AccountingStandardsUpdate201613Member_806f4abb-fa4c-4bd3-a187-1f73a24caba2_terseLabel_en-US" xlink:label="lab_us-gaap_AccountingStandardsUpdate201613Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Impact of adopting current expected credit loss accounting guidance (see Note 1)</link:label> <link:label id="lab_us-gaap_AccountingStandardsUpdate201613Member_label_en-US" xlink:label="lab_us-gaap_AccountingStandardsUpdate201613Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Accounting Standards Update 2016-13 [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountingStandardsUpdate201613Member" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingStandardsUpdate201613Member"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountingStandardsUpdate201613Member" xlink:to="lab_us-gaap_AccountingStandardsUpdate201613Member" xlink:type="arc" order="1"/> <link:label id="lab_splp_MrHowardMember_cd4353eb-61d3-4174-85d9-f20abb86f1cf_terseLabel_en-US" xlink:label="lab_splp_MrHowardMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Mr. Howard</link:label> <link:label id="lab_splp_MrHowardMember_label_en-US" xlink:label="lab_splp_MrHowardMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Mr. Howard [Member]</link:label> <link:label id="lab_splp_MrHowardMember_documentation_en-US" xlink:label="lab_splp_MrHowardMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Mr. Howard</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_MrHowardMember" xlink:href="splp-20230930.xsd#splp_MrHowardMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_MrHowardMember" xlink:to="lab_splp_MrHowardMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncreaseDecreaseInLoansHeldForSale_b8ee8692-5db8-46a3-9e1e-05bf377227c3_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInLoansHeldForSale" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net increase in loans held for sale</link:label> <link:label id="lab_us-gaap_IncreaseDecreaseInLoansHeldForSale_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInLoansHeldForSale" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Increase (Decrease) in Loan, Held-for-Sale</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInLoansHeldForSale" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInLoansHeldForSale"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInLoansHeldForSale" xlink:to="lab_us-gaap_IncreaseDecreaseInLoansHeldForSale" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_Assets_b7d9156f-1669-4de0-939a-7e7310e98bee_totalLabel_en-US" xlink:label="lab_us-gaap_Assets" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Total Assets</link:label> <link:label id="lab_us-gaap_Assets_label_en-US" xlink:label="lab_us-gaap_Assets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Assets</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_Assets" xlink:to="lab_us-gaap_Assets" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_BusinessAcquisitionProFormaInformationAbstract_f4901d9d-fc6e-4f3a-822b-b747d970b912_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionProFormaInformationAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Pro Forma</link:label> <link:label id="lab_us-gaap_BusinessAcquisitionProFormaInformationAbstract_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionProFormaInformationAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Acquisition, Pro Forma Information [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionProFormaInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionProFormaInformationAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaInformationAbstract" xlink:to="lab_us-gaap_BusinessAcquisitionProFormaInformationAbstract" xlink:type="arc" order="1"/> <link:label id="lab_splp_PCSMosaicMember_bbc9d633-6860-42b7-b41a-f680526b46ed_terseLabel_en-US" xlink:label="lab_splp_PCSMosaicMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">PCS Mosaic</link:label> <link:label id="lab_splp_PCSMosaicMember_label_en-US" xlink:label="lab_splp_PCSMosaicMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">PCS Mosaic [Member]</link:label> <link:label id="lab_splp_PCSMosaicMember_documentation_en-US" xlink:label="lab_splp_PCSMosaicMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">PCS Mosaic</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_PCSMosaicMember" xlink:href="splp-20230930.xsd#splp_PCSMosaicMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_PCSMosaicMember" xlink:to="lab_splp_PCSMosaicMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment_0da5c113-e321-4e0a-a08d-2f1d232658a8_terseLabel_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Allowance for loan losses, collectively evaluated for impairment</link:label> <link:label id="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment_label_en-US" xlink:label="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Financing Receivable, Allowance for Credit Losses, Collectively Evaluated for Impairment</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment" xlink:to="lab_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_c99f6090-edfc-4668-80cb-6ee46fe64887_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">2027</link:label> <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_label_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-Term Debt, Maturity, Year Five</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" xlink:to="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" xlink:type="arc" order="1"/> <link:label id="lab_splp_ExchangeAgreementSharesExchanged_97845bd6-75bc-47ae-a5fb-72df16ecac8c_terseLabel_en-US" xlink:label="lab_splp_ExchangeAgreementSharesExchanged" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Shares exchanged (in shares)</link:label> <link:label id="lab_splp_ExchangeAgreementSharesExchanged_label_en-US" xlink:label="lab_splp_ExchangeAgreementSharesExchanged" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Exchange Agreement, Shares Exchanged</link:label> <link:label id="lab_splp_ExchangeAgreementSharesExchanged_documentation_en-US" xlink:label="lab_splp_ExchangeAgreementSharesExchanged" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Exchange Agreement, Shares Exchanged</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_ExchangeAgreementSharesExchanged" xlink:href="splp-20230930.xsd#splp_ExchangeAgreementSharesExchanged"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_ExchangeAgreementSharesExchanged" xlink:to="lab_splp_ExchangeAgreementSharesExchanged" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_PensionPlansDefinedBenefitMember_936275a0-fe75-423f-a20b-d668116dd38d_terseLabel_en-US" xlink:label="lab_us-gaap_PensionPlansDefinedBenefitMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Defined Benefit Plan</link:label> <link:label id="lab_us-gaap_PensionPlansDefinedBenefitMember_label_en-US" xlink:label="lab_us-gaap_PensionPlansDefinedBenefitMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Pension Plan [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PensionPlansDefinedBenefitMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PensionPlansDefinedBenefitMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PensionPlansDefinedBenefitMember" xlink:to="lab_us-gaap_PensionPlansDefinedBenefitMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_77beccd0-0863-4ac1-806b-528c4a2b45ec_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]</link:label> <link:label id="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_label_en-US" xlink:label="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward" xlink:to="lab_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_8a249f70-830a-4fe6-93d2-174f7e40c403_terseLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cash flows from financing activities:</link:label> <link:label id="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_4ffcfca8-0e2c-4535-94b1-79acd45a0d72_totalLabel_en-US" xlink:label="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income from operations before income taxes and equity method investments</link:label> <link:label id="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_65c630fb-8a67-4a92-a48d-a50123abf268_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loss before income taxes and equity method investments</link:label> <link:label id="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_label_en-US" xlink:label="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:type="arc" order="1"/> <link:label id="lab_splp_SecurityPremiumFinanceCompanyLLCMember_f1cb6014-e0c5-4cef-9afa-8200320df69a_terseLabel_en-US" xlink:label="lab_splp_SecurityPremiumFinanceCompanyLLCMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Acquisition Of Premium Finance Receivables</link:label> <link:label id="lab_splp_SecurityPremiumFinanceCompanyLLCMember_label_en-US" xlink:label="lab_splp_SecurityPremiumFinanceCompanyLLCMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Security Premium Finance Company, LLC [Member]</link:label> <link:label id="lab_splp_SecurityPremiumFinanceCompanyLLCMember_documentation_en-US" xlink:label="lab_splp_SecurityPremiumFinanceCompanyLLCMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Security Premium Finance Company, LLC</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_SecurityPremiumFinanceCompanyLLCMember" xlink:href="splp-20230930.xsd#splp_SecurityPremiumFinanceCompanyLLCMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_SecurityPremiumFinanceCompanyLLCMember" xlink:to="lab_splp_SecurityPremiumFinanceCompanyLLCMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_InventorySupplementalDisclosureTableTextBlock_a5e2d701-33f8-4897-b3ee-96fa6b5cdaeb_terseLabel_en-US" xlink:label="lab_splp_InventorySupplementalDisclosureTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory Supplemental Disclosure</link:label> <link:label id="lab_splp_InventorySupplementalDisclosureTableTextBlock_label_en-US" xlink:label="lab_splp_InventorySupplementalDisclosureTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory Supplemental Disclosure [Table Text Block]</link:label> <link:label id="lab_splp_InventorySupplementalDisclosureTableTextBlock_documentation_en-US" xlink:label="lab_splp_InventorySupplementalDisclosureTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Inventory Supplemental Disclosure [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_InventorySupplementalDisclosureTableTextBlock" xlink:href="splp-20230930.xsd#splp_InventorySupplementalDisclosureTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_InventorySupplementalDisclosureTableTextBlock" xlink:to="lab_splp_InventorySupplementalDisclosureTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_OtherLongTermInvestmentsMember_44574d5b-4d78-4d62-9a33-7a4937102ebd_terseLabel_en-US" xlink:label="lab_us-gaap_OtherLongTermInvestmentsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Long-term investments</link:label> <link:label id="lab_us-gaap_OtherLongTermInvestmentsMember_label_en-US" xlink:label="lab_us-gaap_OtherLongTermInvestmentsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Other Long-Term Investments [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLongTermInvestmentsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLongTermInvestmentsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherLongTermInvestmentsMember" xlink:to="lab_us-gaap_OtherLongTermInvestmentsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DebtInstrumentLineItems_68be1e13-104a-4426-94a9-36b1d6a31ace_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Instrument [Line Items]</link:label> <link:label id="lab_us-gaap_DebtInstrumentLineItems_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Debt Instrument [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentLineItems" xlink:to="lab_us-gaap_DebtInstrumentLineItems" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ContractWithCustomerAssetNet_16e5ed6e-10f9-4ed1-8519-80411f8a08a8_terseLabel_en-US" xlink:label="lab_us-gaap_ContractWithCustomerAssetNet" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Contract asset</link:label> <link:label id="lab_us-gaap_ContractWithCustomerAssetNet_label_en-US" xlink:label="lab_us-gaap_ContractWithCustomerAssetNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Contract with Customer, Asset, after Allowance for Credit Loss</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractWithCustomerAssetNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ContractWithCustomerAssetNet"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ContractWithCustomerAssetNet" xlink:to="lab_us-gaap_ContractWithCustomerAssetNet" xlink:type="arc" order="1"/> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability_66825687-2396-4dc1-9608-fd269354e86b_terseLabel_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Measurement Period Adjustments, Long-term operating lease liabilities</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability_label_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Noncurrent Liabilities, Operating Lease Liability</link:label> <link:label id="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability_documentation_en-US" xlink:label="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Noncurrent Liabilities, Operating Lease Liability</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability" xlink:to="lab_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_TierOneRiskBasedCapital_464e1f49-a403-4e5d-9567-f923b426f9cc_terseLabel_en-US" xlink:label="lab_us-gaap_TierOneRiskBasedCapital" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Actual</link:label> <link:label id="lab_us-gaap_TierOneRiskBasedCapital_label_en-US" xlink:label="lab_us-gaap_TierOneRiskBasedCapital" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Banking Regulation, Tier 1 Risk-Based Capital, Actual</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapital"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TierOneRiskBasedCapital" xlink:to="lab_us-gaap_TierOneRiskBasedCapital" xlink:type="arc" order="1"/> <link:label id="lab_splp_MarketValuePerOuncePlatinum_a1b31e82-463b-486b-95a1-7f429f997590_terseLabel_en-US" xlink:label="lab_splp_MarketValuePerOuncePlatinum" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Market value per ounce, Platinum</link:label> <link:label id="lab_splp_MarketValuePerOuncePlatinum_label_en-US" xlink:label="lab_splp_MarketValuePerOuncePlatinum" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Market Value Per Ounce, Platinum</link:label> <link:label id="lab_splp_MarketValuePerOuncePlatinum_documentation_en-US" xlink:label="lab_splp_MarketValuePerOuncePlatinum" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Market Value Per Ounce, Platinum</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_MarketValuePerOuncePlatinum" xlink:href="splp-20230930.xsd#splp_MarketValuePerOuncePlatinum"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_MarketValuePerOuncePlatinum" xlink:to="lab_splp_MarketValuePerOuncePlatinum" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RevenuesAbstract_01e1cc04-7e3f-4401-bd58-dd3daac90c59_terseLabel_en-US" xlink:label="lab_us-gaap_RevenuesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Revenue:</link:label> <link:label id="lab_us-gaap_RevenuesAbstract_label_en-US" xlink:label="lab_us-gaap_RevenuesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Revenues [Abstract]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenuesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenuesAbstract"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RevenuesAbstract" xlink:to="lab_us-gaap_RevenuesAbstract" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_RelatedPartyTransactionAxis_69d22055-e87c-43ce-be82-3b01b2201855_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party Transaction [Axis]</link:label> <link:label id="lab_us-gaap_RelatedPartyTransactionAxis_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Related Party Transaction [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionAxis" xlink:to="lab_us-gaap_RelatedPartyTransactionAxis" xlink:type="arc" order="1"/> <link:label id="lab_splp_MrLichtensteinMember_8f5c1615-c9bc-460f-8421-802f9d690861_terseLabel_en-US" xlink:label="lab_splp_MrLichtensteinMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Mr. Lichtenstein</link:label> <link:label id="lab_splp_MrLichtensteinMember_label_en-US" xlink:label="lab_splp_MrLichtensteinMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Mr. Lichtenstein [Member]</link:label> <link:label id="lab_splp_MrLichtensteinMember_documentation_en-US" xlink:label="lab_splp_MrLichtensteinMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Mr. Lichtenstein</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_MrLichtensteinMember" xlink:href="splp-20230930.xsd#splp_MrLichtensteinMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_MrLichtensteinMember" xlink:to="lab_splp_MrLichtensteinMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_3ec0c451-8155-48a7-b57a-602f6ba6f9f0_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Commitment fee to be paid on unused borrowings</link:label> <link:label id="lab_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_label_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Line of Credit Facility, Unused Capacity, Commitment Fee Percentage</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:to="lab_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_StatementLineItems_eb253cd7-593c-4e2f-92f7-507de98badd6_terseLabel_en-US" xlink:label="lab_us-gaap_StatementLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Statement [Line Items]</link:label> <link:label id="lab_us-gaap_StatementLineItems_label_en-US" xlink:label="lab_us-gaap_StatementLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Statement [Line Items]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementLineItems" xlink:to="lab_us-gaap_StatementLineItems" xlink:type="arc" order="1"/> <link:label id="lab_splp_CostsMember_3c2b8df8-6b31-4f4d-b763-0730706d6272_terseLabel_en-US" xlink:label="lab_splp_CostsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Costs</link:label> <link:label id="lab_splp_CostsMember_label_en-US" xlink:label="lab_splp_CostsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Costs [Member]</link:label> <link:label id="lab_splp_CostsMember_documentation_en-US" xlink:label="lab_splp_CostsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Costs [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_CostsMember" xlink:href="splp-20230930.xsd#splp_CostsMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_CostsMember" xlink:to="lab_splp_CostsMember" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_ScheduleOfDebtTableTextBlock_d9bb8549-9c5a-4b8e-bdc8-70878825065f_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfDebtTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Long-term and Short-term Debt</link:label> <link:label id="lab_us-gaap_ScheduleOfDebtTableTextBlock_label_en-US" xlink:label="lab_us-gaap_ScheduleOfDebtTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Schedule of Debt [Table Text Block]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfDebtTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfDebtTableTextBlock"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfDebtTableTextBlock" xlink:to="lab_us-gaap_ScheduleOfDebtTableTextBlock" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis_208b096e-5f91-4c68-abe7-02b902506737_terseLabel_en-US" xlink:label="lab_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loans Insured or Guaranteed by Government Authorities [Axis]</link:label> <link:label id="lab_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis_label_en-US" xlink:label="lab_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Loans Insured or Guaranteed by Government Authorities [Axis]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis" xlink:to="lab_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_DerivativeGainOnDerivative_d7682c90-a00a-4493-b635-a2ad2fd8f8cd_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_DerivativeGainOnDerivative" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative gains on economic interests in loans</link:label> <link:label id="lab_us-gaap_DerivativeGainOnDerivative_label_en-US" xlink:label="lab_us-gaap_DerivativeGainOnDerivative" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Derivative, Gain on Derivative</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeGainOnDerivative" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeGainOnDerivative"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeGainOnDerivative" xlink:to="lab_us-gaap_DerivativeGainOnDerivative" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_60b9ee4a-a08a-4156-a17c-38408db82224_terseLabel_en-US" xlink:label="lab_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Authorized repurchase shares amount (in shares)</link:label> <link:label id="lab_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_label_en-US" xlink:label="lab_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Stock Repurchase Program, Number of Shares Authorized to be Repurchased</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased" xlink:to="lab_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased" xlink:type="arc" order="1"/> <link:label id="lab_us-gaap_NoncontrollingInterestMember_7c08cd11-2dc7-4861-b279-4856fc486692_verboseLabel_en-US" xlink:label="lab_us-gaap_NoncontrollingInterestMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Noncontrolling Interests in Consolidated Entities</link:label> <link:label id="lab_us-gaap_NoncontrollingInterestMember_label_en-US" xlink:label="lab_us-gaap_NoncontrollingInterestMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Noncontrolling Interest [Member]</link:label> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NoncontrollingInterestMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NoncontrollingInterestMember"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NoncontrollingInterestMember" xlink:to="lab_us-gaap_NoncontrollingInterestMember" xlink:type="arc" order="1"/> <link:label id="lab_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury_d688acae-8833-4af6-9445-c967232e0e9a_terseLabel_en-US" xlink:label="lab_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Common units held in treasury (in shares)</link:label> <link:label id="lab_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury_label_en-US" xlink:label="lab_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Limited Partners' Capital Account Units, Held in Treasury</link:label> <link:label id="lab_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury_documentation_en-US" xlink:label="lab_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Limited Partners' Capital Account Units, Held in Treasury</link:label> <link:loc xlink:type="locator" xlink:label="loc_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury" xlink:href="splp-20230930.xsd#splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury"/> <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury" xlink:to="lab_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury" xlink:type="arc" order="1"/> </link:labelLink> </link:linkbase> </XBRL> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>EX-101.PRE <SEQUENCE>10 <FILENAME>splp-20230930_pre.xml <DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE DOCUMENT <TEXT> <XBRL> <?xml version="1.0" encoding="UTF-8"?> <!--XBRL Document Created with the Workiva Platform--> <!--Copyright 2023 Workiva--> <!--r:91f8410e-2ab6-4ce0-b470-957948cf45c4,g:5e06a50b-25b7-497a-b74f-acd88b2f8c8b--> <link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"> <link:roleRef roleURI="http://www.steelpartners.com/role/Cover" xlink:type="simple" xlink:href="splp-20230930.xsd#Cover"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/Cover" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_dei_CoverAbstract_a3f76345-2a4c-46bb-84da-db76cea2f81d" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CoverAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityListingsTable_cbda4e40-380b-4f91-8367-d57a274d9dd7" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityListingsTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_a3f76345-2a4c-46bb-84da-db76cea2f81d" xlink:to="loc_dei_EntityListingsTable_cbda4e40-380b-4f91-8367-d57a274d9dd7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_eebf2541-c629-4ecc-bacd-80460b31f726" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsTable_cbda4e40-380b-4f91-8367-d57a274d9dd7" xlink:to="loc_us-gaap_StatementClassOfStockAxis_eebf2541-c629-4ecc-bacd-80460b31f726" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_6c8eab48-7151-4d7d-b36e-161d0764921f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementClassOfStockAxis_eebf2541-c629-4ecc-bacd-80460b31f726" xlink:to="loc_us-gaap_ClassOfStockDomain_6c8eab48-7151-4d7d-b36e-161d0764921f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockMember_2d86a551-5bf1-4cc8-a427-d651c7bf290a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockDomain_6c8eab48-7151-4d7d-b36e-161d0764921f" xlink:to="loc_us-gaap_CommonStockMember_2d86a551-5bf1-4cc8-a427-d651c7bf290a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SeriesAPreferredUnitsMember_838ea634-dd55-4fa6-a6f7-b6be846acd71" xlink:href="splp-20230930.xsd#splp_SeriesAPreferredUnitsMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockDomain_6c8eab48-7151-4d7d-b36e-161d0764921f" xlink:to="loc_splp_SeriesAPreferredUnitsMember_838ea634-dd55-4fa6-a6f7-b6be846acd71" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityListingsLineItems"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsTable_cbda4e40-380b-4f91-8367-d57a274d9dd7" xlink:to="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentType_31fbe56a-6054-445a-b889-9ab5670e0606" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentType"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_DocumentType_31fbe56a-6054-445a-b889-9ab5670e0606" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentQuarterlyReport_98a75c8b-d33b-408e-8d25-8ae73e2a9943" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentQuarterlyReport"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_DocumentQuarterlyReport_98a75c8b-d33b-408e-8d25-8ae73e2a9943" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentPeriodEndDate_082d38ac-a2de-48b3-bdcd-a77e1a841533" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_DocumentPeriodEndDate_082d38ac-a2de-48b3-bdcd-a77e1a841533" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentTransitionReport_610251cb-3a9f-44e7-aed7-e9ea2159deae" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentTransitionReport"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_DocumentTransitionReport_610251cb-3a9f-44e7-aed7-e9ea2159deae" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityFileNumber_89ae1973-f862-4ce4-ac92-3578b0b6fc44" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityFileNumber_89ae1973-f862-4ce4-ac92-3578b0b6fc44" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityRegistrantName_680e4e58-2511-49eb-98c5-9f0fa7b07ea5" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityRegistrantName_680e4e58-2511-49eb-98c5-9f0fa7b07ea5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityIncorporationStateCountryCode_b6d53a8a-9937-4aa5-be73-d32b49a1cd37" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityIncorporationStateCountryCode_b6d53a8a-9937-4aa5-be73-d32b49a1cd37" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityTaxIdentificationNumber_5fdc8416-d411-47f6-88fd-5e981cd43923" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityTaxIdentificationNumber_5fdc8416-d411-47f6-88fd-5e981cd43923" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressAddressLine1_0660b20f-f91e-4da3-86cc-13199f9b3711" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityAddressAddressLine1_0660b20f-f91e-4da3-86cc-13199f9b3711" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressCityOrTown_d6f78a2f-ff7c-4346-802b-01814f525e51" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown"/> <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityAddressCityOrTown_d6f78a2f-ff7c-4346-802b-01814f525e51" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressStateOrProvince_13881f2b-c704-4e72-91db-73291885487e" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressStateOrProvince"/> <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityAddressStateOrProvince_13881f2b-c704-4e72-91db-73291885487e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressPostalZipCode_2554e470-db8b-41ef-8058-8ea54a8f8d42" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode"/> <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityAddressPostalZipCode_2554e470-db8b-41ef-8058-8ea54a8f8d42" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_CityAreaCode_10484f9a-7e47-420a-8112-c34538833cc7" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode"/> <link:presentationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_CityAreaCode_10484f9a-7e47-420a-8112-c34538833cc7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_LocalPhoneNumber_8bb3ae96-956f-4ad3-bff9-94d7ebb4d613" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber"/> <link:presentationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_LocalPhoneNumber_8bb3ae96-956f-4ad3-bff9-94d7ebb4d613" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_Security12bTitle_da2b52aa-5737-40ae-aa88-2ac15ee276a8" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle"/> <link:presentationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_Security12bTitle_da2b52aa-5737-40ae-aa88-2ac15ee276a8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_TradingSymbol_f34dfab6-e067-42b5-990d-290b07a23407" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol"/> <link:presentationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_TradingSymbol_f34dfab6-e067-42b5-990d-290b07a23407" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_SecurityExchangeName_a96c44bc-aaf3-4d58-a037-cb774b6cd5b4" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName"/> <link:presentationArc order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_SecurityExchangeName_a96c44bc-aaf3-4d58-a037-cb774b6cd5b4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityCurrentReportingStatus_c6781ca2-771d-4f2a-9dea-0380fefa4739" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCurrentReportingStatus"/> <link:presentationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityCurrentReportingStatus_c6781ca2-771d-4f2a-9dea-0380fefa4739" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityInteractiveDataCurrent_77fd16ef-9947-4321-818c-efd9d813f478" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityInteractiveDataCurrent"/> <link:presentationArc order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityInteractiveDataCurrent_77fd16ef-9947-4321-818c-efd9d813f478" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityFilerCategory_8a3d05d7-f6de-435a-8951-b7634290ece9" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFilerCategory"/> <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityFilerCategory_8a3d05d7-f6de-435a-8951-b7634290ece9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntitySmallBusiness_dc4d1e39-4713-4674-b6d1-d1e53cabc8c0" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntitySmallBusiness"/> <link:presentationArc order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntitySmallBusiness_dc4d1e39-4713-4674-b6d1-d1e53cabc8c0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityEmergingGrowthCompany_54a578c2-6747-4975-960b-5a281b30ff4f" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityEmergingGrowthCompany"/> <link:presentationArc order="22" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityEmergingGrowthCompany_54a578c2-6747-4975-960b-5a281b30ff4f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityShellCompany_a37795d8-f814-4b38-a93f-dc604d263e27" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityShellCompany"/> <link:presentationArc order="23" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityShellCompany_a37795d8-f814-4b38-a93f-dc604d263e27" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityCommonStockSharesOutstanding_3e66ad29-c7e3-4f81-9c24-6560942373b5" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCommonStockSharesOutstanding"/> <link:presentationArc order="24" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityCommonStockSharesOutstanding_3e66ad29-c7e3-4f81-9c24-6560942373b5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityCentralIndexKey_7b667713-ae22-49e8-80a9-2c5a36b5b73a" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCentralIndexKey"/> <link:presentationArc order="25" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_EntityCentralIndexKey_7b667713-ae22-49e8-80a9-2c5a36b5b73a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_CurrentFiscalYearEndDate_9d97cb8b-3ab7-4051-b913-96aa865a6424" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CurrentFiscalYearEndDate"/> <link:presentationArc order="26" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_CurrentFiscalYearEndDate_9d97cb8b-3ab7-4051-b913-96aa865a6424" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentFiscalYearFocus_36fbd5cf-13fd-40f1-9517-042e61c27054" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalYearFocus"/> <link:presentationArc order="27" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_DocumentFiscalYearFocus_36fbd5cf-13fd-40f1-9517-042e61c27054" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentFiscalPeriodFocus_b5b67c52-0bcf-4973-bd43-b3dfb482f2bb" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalPeriodFocus"/> <link:presentationArc order="28" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_DocumentFiscalPeriodFocus_b5b67c52-0bcf-4973-bd43-b3dfb482f2bb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_AmendmentFlag_c31ca31e-ba10-49c8-957e-c758f93061e8" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentFlag"/> <link:presentationArc order="29" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityListingsLineItems_8996be00-7bd4-4af7-941c-fda81e423e92" xlink:to="loc_dei_AmendmentFlag_c31ca31e-ba10-49c8-957e-c758f93061e8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/ConsolidatedBalanceSheetsUnaudited" xlink:type="simple" xlink:href="splp-20230930.xsd#ConsolidatedBalanceSheetsUnaudited"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/ConsolidatedBalanceSheetsUnaudited" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementOfFinancialPositionAbstract_ba4dddc3-f2a0-46bd-a77c-33869f499bbb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfFinancialPositionAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsAbstract_f0cf2e64-fd54-45f7-b60b-2e6926ac88a0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_ba4dddc3-f2a0-46bd-a77c-33869f499bbb" xlink:to="loc_us-gaap_AssetsAbstract_f0cf2e64-fd54-45f7-b60b-2e6926ac88a0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrentAbstract_e517e6a2-5924-4369-a2d0-4b5db94a2de0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrentAbstract"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_f0cf2e64-fd54-45f7-b60b-2e6926ac88a0" xlink:to="loc_us-gaap_AssetsCurrentAbstract_e517e6a2-5924-4369-a2d0-4b5db94a2de0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_d457207d-5653-4846-820b-cea9057f7f03" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsCurrentAbstract_e517e6a2-5924-4369-a2d0-4b5db94a2de0" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_d457207d-5653-4846-820b-cea9057f7f03" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsAndOtherReceivablesNetCurrent_03236ce8-63b9-4edc-a1ee-94b57ecae11f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsCurrentAbstract_e517e6a2-5924-4369-a2d0-4b5db94a2de0" xlink:to="loc_us-gaap_AccountsAndOtherReceivablesNetCurrent_03236ce8-63b9-4edc-a1ee-94b57ecae11f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent_0d15052b-9944-4a4c-b55b-e52fdc0cbcc6" xlink:href="splp-20230930.xsd#splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsCurrentAbstract_e517e6a2-5924-4369-a2d0-4b5db94a2de0" xlink:to="loc_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent_0d15052b-9944-4a4c-b55b-e52fdc0cbcc6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryNet_22bd4a58-3d5b-47cd-a8ad-e7829a9901a9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsCurrentAbstract_e517e6a2-5924-4369-a2d0-4b5db94a2de0" xlink:to="loc_us-gaap_InventoryNet_22bd4a58-3d5b-47cd-a8ad-e7829a9901a9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_ba092939-f425-41f4-b147-8ec0cf351e71" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsCurrentAbstract_e517e6a2-5924-4369-a2d0-4b5db94a2de0" xlink:to="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_ba092939-f425-41f4-b147-8ec0cf351e71" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrent_6149e7de-18d1-4583-a3f1-6fdd35c5b6b3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsCurrentAbstract_e517e6a2-5924-4369-a2d0-4b5db94a2de0" xlink:to="loc_us-gaap_AssetsCurrent_6149e7de-18d1-4583-a3f1-6fdd35c5b6b3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableNetNoncurrent_a5094ca6-f07f-46dd-87b3-972e3a4a9ade" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetNoncurrent"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_f0cf2e64-fd54-45f7-b60b-2e6926ac88a0" xlink:to="loc_us-gaap_NotesAndLoansReceivableNetNoncurrent_a5094ca6-f07f-46dd-87b3-972e3a4a9ade" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_8661e92c-9452-4941-9184-830150dc8783" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Goodwill"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_f0cf2e64-fd54-45f7-b60b-2e6926ac88a0" xlink:to="loc_us-gaap_Goodwill_8661e92c-9452-4941-9184-830150dc8783" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_ec6c9b9d-ada1-4f55-9d43-c515e3a01e6e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_f0cf2e64-fd54-45f7-b60b-2e6926ac88a0" xlink:to="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_ec6c9b9d-ada1-4f55-9d43-c515e3a01e6e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAssetsNoncurrent_683db5ff-c1b6-4146-afd6-d59d0c45b1c7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssetsNoncurrent"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_f0cf2e64-fd54-45f7-b60b-2e6926ac88a0" xlink:to="loc_us-gaap_OtherAssetsNoncurrent_683db5ff-c1b6-4146-afd6-d59d0c45b1c7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_5d0ff308-0160-4868-95cf-0a00a8878e8e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_f0cf2e64-fd54-45f7-b60b-2e6926ac88a0" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_5d0ff308-0160-4868-95cf-0a00a8878e8e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseRightOfUseAsset_338261b5-672e-48ac-ab2f-fd4b44e0f35f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_f0cf2e64-fd54-45f7-b60b-2e6926ac88a0" xlink:to="loc_us-gaap_OperatingLeaseRightOfUseAsset_338261b5-672e-48ac-ab2f-fd4b44e0f35f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermInvestments_2711f2fb-9a51-4072-8ce2-27138583d145" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermInvestments"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_f0cf2e64-fd54-45f7-b60b-2e6926ac88a0" xlink:to="loc_us-gaap_LongTermInvestments_2711f2fb-9a51-4072-8ce2-27138583d145" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Assets_fd3bbd21-b6ed-47ec-b7b7-c13784ed488d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_f0cf2e64-fd54-45f7-b60b-2e6926ac88a0" xlink:to="loc_us-gaap_Assets_fd3bbd21-b6ed-47ec-b7b7-c13784ed488d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_18297219-141d-490a-bce5-6858941bd658" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_ba4dddc3-f2a0-46bd-a77c-33869f499bbb" xlink:to="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_18297219-141d-490a-bce5-6858941bd658" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrentAbstract_d5da09c6-047e-47c1-ae18-ab03bd74b9c8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrentAbstract"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_18297219-141d-490a-bce5-6858941bd658" xlink:to="loc_us-gaap_LiabilitiesCurrentAbstract_d5da09c6-047e-47c1-ae18-ab03bd74b9c8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsPayableCurrent_1206ce75-5007-4f29-9c6a-7423e2055ebf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableCurrent"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_d5da09c6-047e-47c1-ae18-ab03bd74b9c8" xlink:to="loc_us-gaap_AccountsPayableCurrent_1206ce75-5007-4f29-9c6a-7423e2055ebf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent_c1790c11-d7ea-4b0f-b4ac-1893526a8cb3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_d5da09c6-047e-47c1-ae18-ab03bd74b9c8" xlink:to="loc_us-gaap_AccruedLiabilitiesCurrent_c1790c11-d7ea-4b0f-b4ac-1893526a8cb3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_DepositLiabilitiesCurrent_941ca037-89db-4c78-a55a-61264be98ad0" xlink:href="splp-20230930.xsd#splp_DepositLiabilitiesCurrent"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_d5da09c6-047e-47c1-ae18-ab03bd74b9c8" xlink:to="loc_splp_DepositLiabilitiesCurrent_941ca037-89db-4c78-a55a-61264be98ad0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermBorrowings_55c72a2a-40d7-4fb7-acc6-5cf13bf3cffe" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowings"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_d5da09c6-047e-47c1-ae18-ab03bd74b9c8" xlink:to="loc_us-gaap_ShortTermBorrowings_55c72a2a-40d7-4fb7-acc6-5cf13bf3cffe" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtCurrent_b2bf98e4-eabb-4771-8768-9bbf66a74e04" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtCurrent"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_d5da09c6-047e-47c1-ae18-ab03bd74b9c8" xlink:to="loc_us-gaap_LongTermDebtCurrent_b2bf98e4-eabb-4771-8768-9bbf66a74e04" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesCurrent_70e479d9-e8b1-48a3-87a7-8b80ab52c2ca" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_d5da09c6-047e-47c1-ae18-ab03bd74b9c8" xlink:to="loc_us-gaap_OtherLiabilitiesCurrent_70e479d9-e8b1-48a3-87a7-8b80ab52c2ca" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrent_917e3621-521a-4eb6-bd41-e1987f6530a4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_d5da09c6-047e-47c1-ae18-ab03bd74b9c8" xlink:to="loc_us-gaap_LiabilitiesCurrent_917e3621-521a-4eb6-bd41-e1987f6530a4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_DepositLiabilitiesNoncurrent_b1fcc3e3-f867-4b21-a1d9-59cf15d61874" xlink:href="splp-20230930.xsd#splp_DepositLiabilitiesNoncurrent"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_18297219-141d-490a-bce5-6858941bd658" xlink:to="loc_splp_DepositLiabilitiesNoncurrent_b1fcc3e3-f867-4b21-a1d9-59cf15d61874" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtNoncurrent_d3488a85-5701-4c3b-abdb-9bac4d390f81" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtNoncurrent"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_18297219-141d-490a-bce5-6858941bd658" xlink:to="loc_us-gaap_LongTermDebtNoncurrent_d3488a85-5701-4c3b-abdb-9bac4d390f81" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherBorrowings_f747d0c3-d38a-4bc6-82fa-1e0e1055d1b2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherBorrowings"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_18297219-141d-490a-bce5-6858941bd658" xlink:to="loc_us-gaap_OtherBorrowings_f747d0c3-d38a-4bc6-82fa-1e0e1055d1b2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent_f379c517-cbfc-492a-b14a-3586bfd7cfbb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_18297219-141d-490a-bce5-6858941bd658" xlink:to="loc_us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent_f379c517-cbfc-492a-b14a-3586bfd7cfbb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent_206b5705-9cf3-403d-8d19-8ca060ac1e02" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_18297219-141d-490a-bce5-6858941bd658" xlink:to="loc_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent_206b5705-9cf3-403d-8d19-8ca060ac1e02" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxLiabilitiesNet_0c0d1d38-7152-4f1f-972e-52ff1c042a8b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxLiabilitiesNet"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_18297219-141d-490a-bce5-6858941bd658" xlink:to="loc_us-gaap_DeferredIncomeTaxLiabilitiesNet_0c0d1d38-7152-4f1f-972e-52ff1c042a8b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_dc17a675-0620-4073-8f43-f72c6742fd97" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_18297219-141d-490a-bce5-6858941bd658" xlink:to="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_dc17a675-0620-4073-8f43-f72c6742fd97" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesNoncurrent_008531a1-cea6-407a-93cd-ef8b692ab889" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesNoncurrent"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_18297219-141d-490a-bce5-6858941bd658" xlink:to="loc_us-gaap_OtherLiabilitiesNoncurrent_008531a1-cea6-407a-93cd-ef8b692ab889" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Liabilities_a3f62400-2c94-4f83-8dec-7971559c70de" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities"/> <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_18297219-141d-490a-bce5-6858941bd658" xlink:to="loc_us-gaap_Liabilities_a3f62400-2c94-4f83-8dec-7971559c70de" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommitmentsAndContingencies_a356309b-b799-4fe6-ba07-9d16f8bb2602" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingencies"/> <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_18297219-141d-490a-bce5-6858941bd658" xlink:to="loc_us-gaap_CommitmentsAndContingencies_a356309b-b799-4fe6-ba07-9d16f8bb2602" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAbstract_5f271a4f-4e0d-47ef-b0e4-8e9ec7d8ca1d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAbstract"/> <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_18297219-141d-490a-bce5-6858941bd658" xlink:to="loc_us-gaap_PartnersCapitalAbstract_5f271a4f-4e0d-47ef-b0e4-8e9ec7d8ca1d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccount_a9ff099b-5344-40d7-ab94-2593d48c812b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LimitedPartnersCapitalAccount"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PartnersCapitalAbstract_5f271a4f-4e0d-47ef-b0e4-8e9ec7d8ca1d" xlink:to="loc_us-gaap_LimitedPartnersCapitalAccount_a9ff099b-5344-40d7-ab94-2593d48c812b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_4888de00-4779-4d0e-a473-8500c869d2f1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PartnersCapitalAbstract_5f271a4f-4e0d-47ef-b0e4-8e9ec7d8ca1d" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_4888de00-4779-4d0e-a473-8500c869d2f1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapital_14253329-8894-42f9-ad71-a029e674a37d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapital"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PartnersCapitalAbstract_5f271a4f-4e0d-47ef-b0e4-8e9ec7d8ca1d" xlink:to="loc_us-gaap_PartnersCapital_14253329-8894-42f9-ad71-a029e674a37d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAttributableToNoncontrollingInterest_f856f428-9700-4767-9bb9-d67adff74bb8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAttributableToNoncontrollingInterest"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PartnersCapitalAbstract_5f271a4f-4e0d-47ef-b0e4-8e9ec7d8ca1d" xlink:to="loc_us-gaap_PartnersCapitalAttributableToNoncontrollingInterest_f856f428-9700-4767-9bb9-d67adff74bb8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_345a56fc-51e0-491b-acc1-94b2e754fbb2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PartnersCapitalAbstract_5f271a4f-4e0d-47ef-b0e4-8e9ec7d8ca1d" xlink:to="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_345a56fc-51e0-491b-acc1-94b2e754fbb2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_bba5af80-b1a1-4d14-ab5e-954ccfd4b9c4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/> <link:presentationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_18297219-141d-490a-bce5-6858941bd658" xlink:to="loc_us-gaap_LiabilitiesAndStockholdersEquity_bba5af80-b1a1-4d14-ab5e-954ccfd4b9c4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/ConsolidatedBalanceSheetsUnauditedParenthetical" xlink:type="simple" xlink:href="splp-20230930.xsd#ConsolidatedBalanceSheetsUnauditedParenthetical"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/ConsolidatedBalanceSheetsUnauditedParenthetical" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementOfFinancialPositionAbstract_4fd18d77-2718-4b9d-b90e-5ec0fb9527fa" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfFinancialPositionAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_733262f1-2d1c-42a2-a16b-8e08859add34" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_4fd18d77-2718-4b9d-b90e-5ec0fb9527fa" xlink:to="loc_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_733262f1-2d1c-42a2-a16b-8e08859add34" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LoansReceivableHeldForSaleAmount_dc3bcfc3-b3bc-4528-8121-6add95af5336" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansReceivableHeldForSaleAmount"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_4fd18d77-2718-4b9d-b90e-5ec0fb9527fa" xlink:to="loc_us-gaap_LoansReceivableHeldForSaleAmount_dc3bcfc3-b3bc-4528-8121-6add95af5336" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccountUnitsIssued_05d5c431-2b63-42ed-bae3-f26947c3a30a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LimitedPartnersCapitalAccountUnitsIssued"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_4fd18d77-2718-4b9d-b90e-5ec0fb9527fa" xlink:to="loc_us-gaap_LimitedPartnersCapitalAccountUnitsIssued_05d5c431-2b63-42ed-bae3-f26947c3a30a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_6e82e336-7b8d-4d08-8cc5-221aab2f3fc9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_4fd18d77-2718-4b9d-b90e-5ec0fb9527fa" xlink:to="loc_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_6e82e336-7b8d-4d08-8cc5-221aab2f3fc9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury_0f12a802-f117-4b2b-8dbd-c7ae23d7dde6" xlink:href="splp-20230930.xsd#splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_4fd18d77-2718-4b9d-b90e-5ec0fb9527fa" xlink:to="loc_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury_0f12a802-f117-4b2b-8dbd-c7ae23d7dde6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost_f9827997-d0ed-4adc-9f42-091554219386" xlink:href="splp-20230930.xsd#splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_4fd18d77-2718-4b9d-b90e-5ec0fb9527fa" xlink:to="loc_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost_f9827997-d0ed-4adc-9f42-091554219386" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/ConsolidatedStatementsofOperationsUnaudited" xlink:type="simple" xlink:href="splp-20230930.xsd#ConsolidatedStatementsofOperationsUnaudited"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/ConsolidatedStatementsofOperationsUnaudited" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementAbstract_d29bf408-edc1-47e6-9fe2-ecfa36fa78b5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementTable_cb7337df-11b8-4595-9a68-2d6cfe06f43c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementAbstract_d29bf408-edc1-47e6-9fe2-ecfa36fa78b5" xlink:to="loc_us-gaap_StatementTable_cb7337df-11b8-4595-9a68-2d6cfe06f43c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ProductOrServiceAxis_ae2a246d-dcb2-4afb-955b-ff4866463a09" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_cb7337df-11b8-4595-9a68-2d6cfe06f43c" xlink:to="loc_srt_ProductOrServiceAxis_ae2a246d-dcb2-4afb-955b-ff4866463a09" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_c8a71c5a-e4d8-40e9-9250-9672ce3f0b14" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ProductOrServiceAxis_ae2a246d-dcb2-4afb-955b-ff4866463a09" xlink:to="loc_srt_ProductsAndServicesDomain_c8a71c5a-e4d8-40e9-9250-9672ce3f0b14" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_DiversifiedIndustrialMember_cfd6f637-16f1-4b1c-b95b-c5c5cfa22128" xlink:href="splp-20230930.xsd#splp_DiversifiedIndustrialMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ProductsAndServicesDomain_c8a71c5a-e4d8-40e9-9250-9672ce3f0b14" xlink:to="loc_splp_DiversifiedIndustrialMember_cfd6f637-16f1-4b1c-b95b-c5c5cfa22128" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnergyServiceMember_88817940-4ac6-4d86-8d4f-43d4327472b3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnergyServiceMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ProductsAndServicesDomain_c8a71c5a-e4d8-40e9-9250-9672ce3f0b14" xlink:to="loc_us-gaap_EnergyServiceMember_88817940-4ac6-4d86-8d4f-43d4327472b3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialServiceMember_b9c3d9fc-eaa2-4544-8c5e-d32d86323152" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialServiceMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ProductsAndServicesDomain_c8a71c5a-e4d8-40e9-9250-9672ce3f0b14" xlink:to="loc_us-gaap_FinancialServiceMember_b9c3d9fc-eaa2-4544-8c5e-d32d86323152" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SupplyChainMember_71f1a63b-0226-4bc8-8697-c64e852e4439" xlink:href="splp-20230930.xsd#splp_SupplyChainMember"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ProductsAndServicesDomain_c8a71c5a-e4d8-40e9-9250-9672ce3f0b14" xlink:to="loc_splp_SupplyChainMember_71f1a63b-0226-4bc8-8697-c64e852e4439" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_cb7337df-11b8-4595-9a68-2d6cfe06f43c" xlink:to="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenuesAbstract_3b93213b-0016-4b05-9402-97c76cda983d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenuesAbstract"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_RevenuesAbstract_3b93213b-0016-4b05-9402-97c76cda983d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_f600078d-90bb-4191-a409-600c2c8cb9e4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RevenuesAbstract_3b93213b-0016-4b05-9402-97c76cda983d" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_f600078d-90bb-4191-a409-600c2c8cb9e4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpensesAbstract"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostOfGoodsAndServicesSold_46ede1ec-28df-4149-bb8a-b0fa911fdf9a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsAndServicesSold"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_CostOfGoodsAndServicesSold_46ede1ec-28df-4149-bb8a-b0fa911fdf9a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpense_1f02e8c9-c58f-414f-b352-d05c0c1b8293" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_SellingGeneralAndAdministrativeExpense_1f02e8c9-c58f-414f-b352-d05c0c1b8293" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TangibleAssetImpairmentCharges_fcd74f88-f3a5-4a6c-b3bf-53b210c5b746" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TangibleAssetImpairmentCharges"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_TangibleAssetImpairmentCharges_fcd74f88-f3a5-4a6c-b3bf-53b210c5b746" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingInterestExpense_3ac1b386-dd6c-4f6b-b6ca-25dcb80aa14d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingInterestExpense"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_FinancingInterestExpense_3ac1b386-dd6c-4f6b-b6ca-25dcb80aa14d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProvisionForLoanLossesExpensed_065f7f32-b7b0-43b3-9c6a-f56f72aacd5d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForLoanLossesExpensed"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_ProvisionForLoanLossesExpensed_065f7f32-b7b0-43b3-9c6a-f56f72aacd5d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpense_fbd40fc4-1312-4b69-879b-c024de64ed8b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_InterestExpense_fbd40fc4-1312-4b69-879b-c024de64ed8b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnSaleOfBusiness_800944ff-edc6-45a0-b19b-8a02d683f598" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSaleOfBusiness"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_GainLossOnSaleOfBusiness_800944ff-edc6-45a0-b19b-8a02d683f598" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtAndEquitySecuritiesGainLoss_f337366e-70bd-4d74-8404-7a6f6c15a356" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtAndEquitySecuritiesGainLoss"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_DebtAndEquitySecuritiesGainLoss_f337366e-70bd-4d74-8404-7a6f6c15a356" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherOperatingIncomeExpenseNet_67843220-14f3-435e-97f0-2d8e357ce518" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherOperatingIncomeExpenseNet"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_OtherOperatingIncomeExpenseNet_67843220-14f3-435e-97f0-2d8e357ce518" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpenses_4cec3c2f-db95-4c6b-a4b6-ddbd3a361390" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostsAndExpenses"/> <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_570461e4-2c7a-4b4c-90a4-6171bad1761d" xlink:to="loc_us-gaap_CostsAndExpenses_4cec3c2f-db95-4c6b-a4b6-ddbd3a361390" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffd4f888-f6ea-4ca7-8dd7-cd4ca33dbf5b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffd4f888-f6ea-4ca7-8dd7-cd4ca33dbf5b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_f78e076e-f745-4b48-9b66-c809bf229f33" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_f78e076e-f745-4b48-9b66-c809bf229f33" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_63b347d2-9b41-4e69-bf54-21eab6a26966" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_IncomeLossFromEquityMethodInvestments_63b347d2-9b41-4e69-bf54-21eab6a26966" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedNetLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_64d11221-20d7-4b29-b58e-7d0b37fe488b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_ProfitLoss_64d11221-20d7-4b29-b58e-7d0b37fe488b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_2f926324-96f5-453d-af69-995745d1ca3f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_2f926324-96f5-453d-af69-995745d1ca3f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLoss_39850413-1954-4da5-a20f-9a52bd9c2def" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_NetIncomeLoss_39850413-1954-4da5-a20f-9a52bd9c2def" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract_26a2f055-4189-49c4-8cd4-c7c05b9c3af7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract_26a2f055-4189-49c4-8cd4-c7c05b9c3af7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic_54d1d0a2-27d4-41f1-bad6-4a26f786357e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract_26a2f055-4189-49c4-8cd4-c7c05b9c3af7" xlink:to="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic_54d1d0a2-27d4-41f1-bad6-4a26f786357e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract_ffa51d62-d8c7-4dc9-a9ed-21a11c75bc5f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract"/> <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract_ffa51d62-d8c7-4dc9-a9ed-21a11c75bc5f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_be5b6082-fda7-48aa-a8d7-6a2c6314ed2d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract_ffa51d62-d8c7-4dc9-a9ed-21a11c75bc5f" xlink:to="loc_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_be5b6082-fda7-48aa-a8d7-6a2c6314ed2d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding_8242ffc0-eb86-4db8-9657-b36b3971d9a2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding"/> <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding_8242ffc0-eb86-4db8-9657-b36b3971d9a2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_8362088c-e3f3-4113-b408-f4d95f77c391" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted"/> <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_40611cae-56a1-4ae9-a272-a3f76a13ee6d" xlink:to="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_8362088c-e3f3-4113-b408-f4d95f77c391" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/ConsolidatedStatementsofComprehensiveIncomeUnaudited" xlink:type="simple" xlink:href="splp-20230930.xsd#ConsolidatedStatementsofComprehensiveIncomeUnaudited"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/ConsolidatedStatementsofComprehensiveIncomeUnaudited" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_fe7050fb-7315-4a0a-b09d-a0d7e8040534" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_c29b9d55-d68b-4b22-8bca-566dffff6d88" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_fe7050fb-7315-4a0a-b09d-a0d7e8040534" xlink:to="loc_us-gaap_ProfitLoss_c29b9d55-d68b-4b22-8bca-566dffff6d88" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_bfca6718-f0ca-4aaf-827c-5eda35bf173b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_fe7050fb-7315-4a0a-b09d-a0d7e8040534" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_bfca6718-f0ca-4aaf-827c-5eda35bf173b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_7c18f599-9ada-45e3-a200-bf1f8cbda367" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_bfca6718-f0ca-4aaf-827c-5eda35bf173b" xlink:to="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_7c18f599-9ada-45e3-a200-bf1f8cbda367" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax_e939c664-40d1-4927-8a58-f0014655a321" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_bfca6718-f0ca-4aaf-827c-5eda35bf173b" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax_e939c664-40d1-4927-8a58-f0014655a321" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_27c4daf1-0bee-4de2-b5cd-28294ed3ee26" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_bfca6718-f0ca-4aaf-827c-5eda35bf173b" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_27c4daf1-0bee-4de2-b5cd-28294ed3ee26" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_21b3e4ea-b89d-4d32-809c-184a1480bb60" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_fe7050fb-7315-4a0a-b09d-a0d7e8040534" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_21b3e4ea-b89d-4d32-809c-184a1480bb60" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_1921db6b-b55a-4c41-aa82-8764a1223e1b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_fe7050fb-7315-4a0a-b09d-a0d7e8040534" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_1921db6b-b55a-4c41-aa82-8764a1223e1b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTax_c4e50442-6c11-4ff4-9a50-1a275b495a83" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_fe7050fb-7315-4a0a-b09d-a0d7e8040534" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTax_c4e50442-6c11-4ff4-9a50-1a275b495a83" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/ConsolidatedStatementofChangesinCapitalUnaudited" xlink:type="simple" xlink:href="splp-20230930.xsd#ConsolidatedStatementofChangesinCapitalUnaudited"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/ConsolidatedStatementofChangesinCapitalUnaudited" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementOfPartnersCapitalAbstract_99053f2d-1ff9-41d8-9bc3-50c914adac2c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfPartnersCapitalAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementTable_0efa44eb-dd23-4f2e-9b13-12855c696622" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfPartnersCapitalAbstract_99053f2d-1ff9-41d8-9bc3-50c914adac2c" xlink:to="loc_us-gaap_StatementTable_0efa44eb-dd23-4f2e-9b13-12855c696622" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_a8f74a48-a44a-499d-bff6-b20de0d7e02b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_0efa44eb-dd23-4f2e-9b13-12855c696622" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_a8f74a48-a44a-499d-bff6-b20de0d7e02b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_dff8619d-e91f-4eb8-85f4-7b4444b0aaeb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_a8f74a48-a44a-499d-bff6-b20de0d7e02b" xlink:to="loc_us-gaap_EquityComponentDomain_dff8619d-e91f-4eb8-85f4-7b4444b0aaeb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ParentMember_51a58a1a-1406-4407-9977-778871a9def9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ParentMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityComponentDomain_dff8619d-e91f-4eb8-85f4-7b4444b0aaeb" xlink:to="loc_us-gaap_ParentMember_51a58a1a-1406-4407-9977-778871a9def9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalUnitsMember_b1e93173-e177-4c48-9c27-9d4a1e3f6c88" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalUnitsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ParentMember_51a58a1a-1406-4407-9977-778871a9def9" xlink:to="loc_us-gaap_CapitalUnitsMember_b1e93173-e177-4c48-9c27-9d4a1e3f6c88" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockCommonMember_3ee333db-d1ac-4259-ae27-0448ab11215e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ParentMember_51a58a1a-1406-4407-9977-778871a9def9" xlink:to="loc_us-gaap_TreasuryStockCommonMember_3ee333db-d1ac-4259-ae27-0448ab11215e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PartnersCapitalMember_220aed37-22f5-4a67-914c-264b0aa6dc68" xlink:href="splp-20230930.xsd#splp_PartnersCapitalMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ParentMember_51a58a1a-1406-4407-9977-778871a9def9" xlink:to="loc_splp_PartnersCapitalMember_220aed37-22f5-4a67-914c-264b0aa6dc68" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeMember_7dd0b192-84f1-4b01-a544-26ede86d76c4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ParentMember_51a58a1a-1406-4407-9977-778871a9def9" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeMember_7dd0b192-84f1-4b01-a544-26ede86d76c4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NoncontrollingInterestMember_c970fa9b-2ea3-4b17-bdd1-749c3fc7bc60" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NoncontrollingInterestMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityComponentDomain_dff8619d-e91f-4eb8-85f4-7b4444b0aaeb" xlink:to="loc_us-gaap_NoncontrollingInterestMember_c970fa9b-2ea3-4b17-bdd1-749c3fc7bc60" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_589ad132-e0e0-40b8-b3bf-b05a86f326b5" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_0efa44eb-dd23-4f2e-9b13-12855c696622" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_589ad132-e0e0-40b8-b3bf-b05a86f326b5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_4dcf774c-f321-4542-973c-eef24c8358f6" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_589ad132-e0e0-40b8-b3bf-b05a86f326b5" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_4dcf774c-f321-4542-973c-eef24c8358f6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_a7f5cd79-5245-4410-ae76-f66737797c81" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_4dcf774c-f321-4542-973c-eef24c8358f6" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_a7f5cd79-5245-4410-ae76-f66737797c81" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementLineItems_511bab5d-3d1a-48d5-a828-f8a274672b6f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_0efa44eb-dd23-4f2e-9b13-12855c696622" xlink:to="loc_us-gaap_StatementLineItems_511bab5d-3d1a-48d5-a828-f8a274672b6f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPartnersCapitalRollForward"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_511bab5d-3d1a-48d5-a828-f8a274672b6f" xlink:to="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_61ae9208-780b-4c05-85fd-d515ace20174" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_61ae9208-780b-4c05-85fd-d515ace20174" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockCommonShares_3e25ee02-be25-4556-a8d8-cf5850089070" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonShares"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_TreasuryStockCommonShares_3e25ee02-be25-4556-a8d8-cf5850089070" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedPeriodStartLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_a085438c-a43b-4686-be81-2347ea64b42b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_a085438c-a43b-4686-be81-2347ea64b42b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_1ddbd803-b806-486b-a7ef-f4b3d627e3ed" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_ProfitLoss_1ddbd803-b806-486b-a7ef-f4b3d627e3ed" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_f65d61b0-5cd5-4e7b-b9e7-63f418137c79" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_f65d61b0-5cd5-4e7b-b9e7-63f418137c79" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax_ce1d69b5-6958-4774-a3c2-9dc24a7d878c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax_ce1d69b5-6958-4774-a3c2-9dc24a7d878c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation_915a1078-9acb-4184-b860-8b4c8a569228" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation_915a1078-9acb-4184-b860-8b4c8a569228" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAccountUnitBasedCompensation_1e3021c0-94b2-446e-8df1-6edcb5a81563" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAccountUnitBasedCompensation"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_PartnersCapitalAccountUnitBasedCompensation_1e3021c0-94b2-446e-8df1-6edcb5a81563" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation_0f1b29ce-e3b9-446d-9667-25f694c6c300" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation_0f1b29ce-e3b9-446d-9667-25f694c6c300" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation_60871c19-1f3a-471a-ab47-e5f5c30acbef" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation"/> <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation_60871c19-1f3a-471a-ab47-e5f5c30acbef" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAccountUnitsTreasury_9780584d-5dcf-4c7c-9802-9b3a425305b6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAccountUnitsTreasury"/> <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_PartnersCapitalAccountUnitsTreasury_9780584d-5dcf-4c7c-9802-9b3a425305b6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases_830aacf0-7d7e-41fe-9112-7e9fe588ff09" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases"/> <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases_830aacf0-7d7e-41fe-9112-7e9fe588ff09" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MinorityInterestDecreaseFromRedemptions_ae1d3187-3f5a-4229-9112-082859b8ca2e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MinorityInterestDecreaseFromRedemptions"/> <link:presentationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_MinorityInterestDecreaseFromRedemptions_ae1d3187-3f5a-4229-9112-082859b8ca2e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests_27c8a17a-2115-4fea-9600-9541f9beefd2" xlink:href="splp-20230930.xsd#splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests"/> <link:presentationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests_27c8a17a-2115-4fea-9600-9541f9beefd2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalOther_6412afb5-eeb7-421f-8eb1-95ef773a3051" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalOther"/> <link:presentationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_PartnersCapitalOther_6412afb5-eeb7-421f-8eb1-95ef773a3051" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_2b42cb5b-8c72-455f-bb05-c6ed3971118b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding"/> <link:presentationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_2b42cb5b-8c72-455f-bb05-c6ed3971118b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockCommonShares_f4a65711-6f8f-423d-9482-c8c8c63f1f75" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonShares"/> <link:presentationArc order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_TreasuryStockCommonShares_f4a65711-6f8f-423d-9482-c8c8c63f1f75" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedPeriodEndLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_7db93de1-db94-495c-809a-5f4cc7c9c1dc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest"/> <link:presentationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_7336dc54-b37b-4fc4-a79d-0e47a0f74a7f" xlink:to="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_7db93de1-db94-495c-809a-5f4cc7c9c1dc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountingStandardsUpdateExtensibleList_b62d7edd-a254-4873-afaf-3f87d2cbf657" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingStandardsUpdateExtensibleList"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_511bab5d-3d1a-48d5-a828-f8a274672b6f" xlink:to="loc_us-gaap_AccountingStandardsUpdateExtensibleList_b62d7edd-a254-4873-afaf-3f87d2cbf657" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/ConsolidatedStatementsofCashFlowsUnaudited" xlink:type="simple" xlink:href="splp-20230930.xsd#ConsolidatedStatementsofCashFlowsUnaudited"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/ConsolidatedStatementsofCashFlowsUnaudited" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementOfCashFlowsAbstract_61259fbe-5b81-4ec9-884e-d2613351fe41" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfCashFlowsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_7839d4b9-1466-4221-80bc-890be8d933fb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfCashFlowsAbstract_61259fbe-5b81-4ec9-884e-d2613351fe41" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_7839d4b9-1466-4221-80bc-890be8d933fb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_13f52d55-f655-4ffb-914b-86eb9c38bd51" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_7839d4b9-1466-4221-80bc-890be8d933fb" xlink:to="loc_us-gaap_ProfitLoss_13f52d55-f655-4ffb-914b-86eb9c38bd51" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_a12da984-8c4e-4367-b7c8-29d8ff562a3c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_7839d4b9-1466-4221-80bc-890be8d933fb" xlink:to="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_a12da984-8c4e-4367-b7c8-29d8ff562a3c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProvisionForLoanLossesExpensed_5cc482ec-9ba5-4627-9975-1632c98b0430" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForLoanLossesExpensed"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_a12da984-8c4e-4367-b7c8-29d8ff562a3c" xlink:to="loc_us-gaap_ProvisionForLoanLossesExpensed_5cc482ec-9ba5-4627-9975-1632c98b0430" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_91326e1b-7ada-46b3-ac28-13a8c2df8dda" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_a12da984-8c4e-4367-b7c8-29d8ff562a3c" xlink:to="loc_us-gaap_IncomeLossFromEquityMethodInvestments_91326e1b-7ada-46b3-ac28-13a8c2df8dda" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtAndEquitySecuritiesGainLoss_ee439d14-a6c3-4607-bd5b-6b6dc59088fb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtAndEquitySecuritiesGainLoss"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_a12da984-8c4e-4367-b7c8-29d8ff562a3c" xlink:to="loc_us-gaap_DebtAndEquitySecuritiesGainLoss_ee439d14-a6c3-4607-bd5b-6b6dc59088fb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnSaleOfBusiness_0db085d8-4a6c-4ba1-806f-2776eb73f8e9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSaleOfBusiness"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_a12da984-8c4e-4367-b7c8-29d8ff562a3c" xlink:to="loc_us-gaap_GainLossOnSaleOfBusiness_0db085d8-4a6c-4ba1-806f-2776eb73f8e9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnSaleOfPropertyPlantEquipment_1cd0ce6f-482f-4159-bef2-be3682e0f973" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSaleOfPropertyPlantEquipment"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_a12da984-8c4e-4367-b7c8-29d8ff562a3c" xlink:to="loc_us-gaap_GainLossOnSaleOfPropertyPlantEquipment_1cd0ce6f-482f-4159-bef2-be3682e0f973" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeGainOnDerivative_0106b014-5ec2-458a-9d64-8090bbbcc3a8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeGainOnDerivative"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_a12da984-8c4e-4367-b7c8-29d8ff562a3c" xlink:to="loc_us-gaap_DerivativeGainOnDerivative_0106b014-5ec2-458a-9d64-8090bbbcc3a8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PensionExpenseReversalOfExpenseNoncash_599d86e2-b36c-4a47-88f9-138704aaba7a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PensionExpenseReversalOfExpenseNoncash"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_a12da984-8c4e-4367-b7c8-29d8ff562a3c" xlink:to="loc_us-gaap_PensionExpenseReversalOfExpenseNoncash_599d86e2-b36c-4a47-88f9-138704aaba7a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_dc4d4ef7-ad87-4415-add5-c0d4ce924cb8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDeferredIncomeTaxes"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_a12da984-8c4e-4367-b7c8-29d8ff562a3c" xlink:to="loc_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_dc4d4ef7-ad87-4415-add5-c0d4ce924cb8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DepreciationDepletionAndAmortization_5a0d3e1a-7171-4629-95a2-5f76c5cb79e8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationDepletionAndAmortization"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_a12da984-8c4e-4367-b7c8-29d8ff562a3c" xlink:to="loc_us-gaap_DepreciationDepletionAndAmortization_5a0d3e1a-7171-4629-95a2-5f76c5cb79e8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NoncashLeaseExpense_83613a7d-a80d-40ee-9db7-fbdfd55c8c8c" xlink:href="splp-20230930.xsd#splp_NoncashLeaseExpense"/> <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_a12da984-8c4e-4367-b7c8-29d8ff562a3c" xlink:to="loc_splp_NoncashLeaseExpense_83613a7d-a80d-40ee-9db7-fbdfd55c8c8c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensation_e23e18ce-7c32-4181-94a9-f664e1f7b6c2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation"/> <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_a12da984-8c4e-4367-b7c8-29d8ff562a3c" xlink:to="loc_us-gaap_ShareBasedCompensation_e23e18ce-7c32-4181-94a9-f664e1f7b6c2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TangibleAssetImpairmentCharges_680b0d0f-9477-48bb-a046-44b2a42cb56a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TangibleAssetImpairmentCharges"/> <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_a12da984-8c4e-4367-b7c8-29d8ff562a3c" xlink:to="loc_us-gaap_TangibleAssetImpairmentCharges_680b0d0f-9477-48bb-a046-44b2a42cb56a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherNoncashIncomeExpense_03f49a9e-f19f-434b-ab8a-87dc2112d2ed" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNoncashIncomeExpense"/> <link:presentationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_a12da984-8c4e-4367-b7c8-29d8ff562a3c" xlink:to="loc_us-gaap_OtherNoncashIncomeExpense_03f49a9e-f19f-434b-ab8a-87dc2112d2ed" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_a85182b5-7cec-4725-b33b-a7c2b77b266c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_7839d4b9-1466-4221-80bc-890be8d933fb" xlink:to="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_a85182b5-7cec-4725-b33b-a7c2b77b266c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInReceivables_9566418a-0fbe-4e37-9094-2f447441336e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInReceivables"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_a85182b5-7cec-4725-b33b-a7c2b77b266c" xlink:to="loc_us-gaap_IncreaseDecreaseInReceivables_9566418a-0fbe-4e37-9094-2f447441336e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInInventories_2a3f7043-97a0-4893-8c67-03fe4ef748cb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInInventories"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_a85182b5-7cec-4725-b33b-a7c2b77b266c" xlink:to="loc_us-gaap_IncreaseDecreaseInInventories_2a3f7043-97a0-4893-8c67-03fe4ef748cb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_66b7afd8-872d-4e93-9249-ba4d143966f7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_a85182b5-7cec-4725-b33b-a7c2b77b266c" xlink:to="loc_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_66b7afd8-872d-4e93-9249-ba4d143966f7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_bea71275-ac70-4fc3-985f-edcf44bad364" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_a85182b5-7cec-4725-b33b-a7c2b77b266c" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_bea71275-ac70-4fc3-985f-edcf44bad364" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInLoansHeldForSale_b23455f4-86c0-4622-9589-a00288a457d3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInLoansHeldForSale"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_a85182b5-7cec-4725-b33b-a7c2b77b266c" xlink:to="loc_us-gaap_IncreaseDecreaseInLoansHeldForSale_b23455f4-86c0-4622-9589-a00288a457d3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_cd35fe5a-4a03-4790-88df-550b7fd29d47" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_7839d4b9-1466-4221-80bc-890be8d933fb" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_cd35fe5a-4a03-4790-88df-550b7fd29d47" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_8c24d3df-608e-4769-90ea-513b9e2655cc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfCashFlowsAbstract_61259fbe-5b81-4ec9-884e-d2613351fe41" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_8c24d3df-608e-4769-90ea-513b9e2655cc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireInvestments_e02332b6-81d5-4d75-bcb5-9dddb26d4db5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireInvestments"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_8c24d3df-608e-4769-90ea-513b9e2655cc" xlink:to="loc_us-gaap_PaymentsToAcquireInvestments_e02332b6-81d5-4d75-bcb5-9dddb26d4db5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleOfOtherInvestments_335b4a95-9041-457f-a899-2f8b746cc14f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleOfOtherInvestments"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_8c24d3df-608e-4769-90ea-513b9e2655cc" xlink:to="loc_us-gaap_ProceedsFromSaleOfOtherInvestments_335b4a95-9041-457f-a899-2f8b746cc14f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleOfShortTermInvestments_86cf2746-8fbc-4e63-8cca-317721e573ec" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleOfShortTermInvestments"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_8c24d3df-608e-4769-90ea-513b9e2655cc" xlink:to="loc_us-gaap_ProceedsFromSaleOfShortTermInvestments_86cf2746-8fbc-4e63-8cca-317721e573ec" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt_64c2705e-d277-4806-ad59-4887fbd603e4" xlink:href="splp-20230930.xsd#splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_8c24d3df-608e-4769-90ea-513b9e2655cc" xlink:to="loc_splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt_64c2705e-d277-4806-ad59-4887fbd603e4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsForProceedsFromLoansAndLeases_d6b12d2e-2c63-4561-b8d1-b2f7610b57cc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForProceedsFromLoansAndLeases"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_8c24d3df-608e-4769-90ea-513b9e2655cc" xlink:to="loc_us-gaap_PaymentsForProceedsFromLoansAndLeases_d6b12d2e-2c63-4561-b8d1-b2f7610b57cc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_1d159d0a-9f44-4e25-9088-46c32563e0b2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_8c24d3df-608e-4769-90ea-513b9e2655cc" xlink:to="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_1d159d0a-9f44-4e25-9088-46c32563e0b2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleOfProductiveAssets_975f5c4c-2c50-4c72-a48a-adcab9dcc833" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleOfProductiveAssets"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_8c24d3df-608e-4769-90ea-513b9e2655cc" xlink:to="loc_us-gaap_ProceedsFromSaleOfProductiveAssets_975f5c4c-2c50-4c72-a48a-adcab9dcc833" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromDivestitureOfBusinesses_d3e37aa1-23ce-4aca-8b50-45375b0a13f6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromDivestitureOfBusinesses"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_8c24d3df-608e-4769-90ea-513b9e2655cc" xlink:to="loc_us-gaap_ProceedsFromDivestitureOfBusinesses_d3e37aa1-23ce-4aca-8b50-45375b0a13f6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_c36e46f2-e2c4-47fd-9374-5966c6f38516" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_8c24d3df-608e-4769-90ea-513b9e2655cc" xlink:to="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_c36e46f2-e2c4-47fd-9374-5966c6f38516" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ProceedsFromConsolidationInvestingActivities_e96484d6-fafb-49e6-9036-ebdfc33f977e" xlink:href="splp-20230930.xsd#splp_ProceedsFromConsolidationInvestingActivities"/> <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_8c24d3df-608e-4769-90ea-513b9e2655cc" xlink:to="loc_splp_ProceedsFromConsolidationInvestingActivities_e96484d6-fafb-49e6-9036-ebdfc33f977e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_d6e1db75-6c55-4575-9c17-05e541e3ebb9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForProceedsFromOtherInvestingActivities"/> <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_8c24d3df-608e-4769-90ea-513b9e2655cc" xlink:to="loc_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_d6e1db75-6c55-4575-9c17-05e541e3ebb9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_78cdd1d2-798c-464b-9bee-a643f321a264" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/> <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_8c24d3df-608e-4769-90ea-513b9e2655cc" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_78cdd1d2-798c-464b-9bee-a643f321a264" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_086128a4-a390-440e-b155-aa308ad6de65" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfCashFlowsAbstract_61259fbe-5b81-4ec9-884e-d2613351fe41" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_086128a4-a390-440e-b155-aa308ad6de65" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfLinesOfCredit_113ff250-6b53-4e54-a918-2aa2598dd456" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromRepaymentsOfLinesOfCredit"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_086128a4-a390-440e-b155-aa308ad6de65" xlink:to="loc_us-gaap_ProceedsFromRepaymentsOfLinesOfCredit_113ff250-6b53-4e54-a918-2aa2598dd456" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RepaymentsOfLongTermDebt_f6dba2ca-ce6e-4cf9-a518-bfc0c433b8e8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfLongTermDebt"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_086128a4-a390-440e-b155-aa308ad6de65" xlink:to="loc_us-gaap_RepaymentsOfLongTermDebt_f6dba2ca-ce6e-4cf9-a518-bfc0c433b8e8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PaymentsToAcquireTreasuryUnits_ad16d64c-3620-49dd-95fc-7ef5c83ee1a8" xlink:href="splp-20230930.xsd#splp_PaymentsToAcquireTreasuryUnits"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_086128a4-a390-440e-b155-aa308ad6de65" xlink:to="loc_splp_PaymentsToAcquireTreasuryUnits_ad16d64c-3620-49dd-95fc-7ef5c83ee1a8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfOtherDebt_199a44a6-bf12-470e-a9b2-e717b790dc52" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromRepaymentsOfOtherDebt"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_086128a4-a390-440e-b155-aa308ad6de65" xlink:to="loc_us-gaap_ProceedsFromRepaymentsOfOtherDebt_199a44a6-bf12-470e-a9b2-e717b790dc52" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsOfDividendsCommonStock_70738462-fe7d-4cb1-8123-85cfdbbca5bf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsOfDividendsCommonStock"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_086128a4-a390-440e-b155-aa308ad6de65" xlink:to="loc_us-gaap_PaymentsOfDividendsCommonStock_70738462-fe7d-4cb1-8123-85cfdbbca5bf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedNetLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest_be7259d3-f301-481b-81b8-b37f6b139134" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_086128a4-a390-440e-b155-aa308ad6de65" xlink:to="loc_us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest_be7259d3-f301-481b-81b8-b37f6b139134" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation_25ffa4dc-56fc-49e6-ac5d-ecfbb355d8c6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_086128a4-a390-440e-b155-aa308ad6de65" xlink:to="loc_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation_25ffa4dc-56fc-49e6-ac5d-ecfbb355d8c6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInDeposits_a5a5b981-beb0-45c4-be8c-c490de96476e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDeposits"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_086128a4-a390-440e-b155-aa308ad6de65" xlink:to="loc_us-gaap_IncreaseDecreaseInDeposits_a5a5b981-beb0-45c4-be8c-c490de96476e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_674a4bf4-da1f-459c-9c4a-c7ab20c345d8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_086128a4-a390-440e-b155-aa308ad6de65" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_674a4bf4-da1f-459c-9c4a-c7ab20c345d8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_ffb18744-61b7-4ef4-b3df-9c0a1da26420" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfCashFlowsAbstract_61259fbe-5b81-4ec9-884e-d2613351fe41" xlink:to="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_ffb18744-61b7-4ef4-b3df-9c0a1da26420" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_a18c5cfd-9969-4225-987c-cbb143e5bbe8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfCashFlowsAbstract_61259fbe-5b81-4ec9-884e-d2613351fe41" xlink:to="loc_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_a18c5cfd-9969-4225-987c-cbb143e5bbe8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_e368def4-b264-457e-81c2-1a1daa109175" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfCashFlowsAbstract_61259fbe-5b81-4ec9-884e-d2613351fe41" xlink:to="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_e368def4-b264-457e-81c2-1a1daa109175" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_aa69153a-5891-4edb-a551-6c2ff1cf61b5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfCashFlowsAbstract_61259fbe-5b81-4ec9-884e-d2613351fe41" xlink:to="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_aa69153a-5891-4edb-a551-6c2ff1cf61b5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/NatureoftheBusinessandBasisofPresentation" xlink:type="simple" xlink:href="splp-20230930.xsd#NatureoftheBusinessandBasisofPresentation"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/NatureoftheBusinessandBasisofPresentation" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_f42cdc0c-189f-4a25-8fef-3014f59b8c99" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_fa4130b0-c4b8-4970-b1a3-2a8bc5d609ae" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_f42cdc0c-189f-4a25-8fef-3014f59b8c99" xlink:to="loc_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_fa4130b0-c4b8-4970-b1a3-2a8bc5d609ae" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/Revenues" xlink:type="simple" xlink:href="splp-20230930.xsd#Revenues"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/Revenues" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerAbstract_29160a87-2408-4303-9704-8cabb804bcfe" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerTextBlock_b9e18295-eb16-4dbf-b4a5-65dee2dec5c9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RevenueFromContractWithCustomerAbstract_29160a87-2408-4303-9704-8cabb804bcfe" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerTextBlock_b9e18295-eb16-4dbf-b4a5-65dee2dec5c9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestitures" xlink:type="simple" xlink:href="splp-20230930.xsd#AcquisitionsandDivestitures"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/AcquisitionsandDivestitures" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationsAbstract_5dfe63bc-c69f-48c9-a9f2-97ffd3888769" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock_535ee293-0d4b-4fdd-949f-1c3191cd4f39" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessCombinationsAbstract_5dfe63bc-c69f-48c9-a9f2-97ffd3888769" xlink:to="loc_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock_535ee293-0d4b-4fdd-949f-1c3191cd4f39" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSale" xlink:type="simple" xlink:href="splp-20230930.xsd#LoansReceivableIncludingLoansHeldForSale"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSale" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReceivablesAbstract_5a2470d3-d92c-4918-8862-0f6a647dcd32" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_9df2adfb-d06c-4570-9e42-5d035affd421" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ReceivablesAbstract_5a2470d3-d92c-4918-8862-0f6a647dcd32" xlink:to="loc_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_9df2adfb-d06c-4570-9e42-5d035affd421" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InventoriesNet" xlink:type="simple" xlink:href="splp-20230930.xsd#InventoriesNet"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/InventoriesNet" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryDisclosureAbstract_efddb636-72a9-4481-bf36-c52540e598e2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryDisclosureTextBlock_bf08a59f-40a5-44a1-ba6f-b42bd318b85a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryDisclosureTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_efddb636-72a9-4481-bf36-c52540e598e2" xlink:to="loc_us-gaap_InventoryDisclosureTextBlock_bf08a59f-40a5-44a1-ba6f-b42bd318b85a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNet" xlink:type="simple" xlink:href="splp-20230930.xsd#GoodwillandOtherIntangibleAssetsNet"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNet" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_3e549d70-eac9-4edc-8e85-7b40c4dfcd84" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock_d4a3134c-5189-474e-bac0-e106c4a55ecc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_3e549d70-eac9-4edc-8e85-7b40c4dfcd84" xlink:to="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock_d4a3134c-5189-474e-bac0-e106c4a55ecc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/Investments" xlink:type="simple" xlink:href="splp-20230930.xsd#Investments"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/Investments" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_2a25d420-ba89-4bf5-8be1-f1013b948d96" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_2b856393-75ad-48b7-b8b8-2d4893a53a9e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_2a25d420-ba89-4bf5-8be1-f1013b948d96" xlink:to="loc_us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_2b856393-75ad-48b7-b8b8-2d4893a53a9e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/Debt" xlink:type="simple" xlink:href="splp-20230930.xsd#Debt"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/Debt" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtDisclosureAbstract_d98d415e-f9fc-4bcb-ac42-ec0864394e7c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtDisclosureTextBlock_cf9bf975-1b11-4250-b6e2-f737581aaf9c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtDisclosureAbstract_d98d415e-f9fc-4bcb-ac42-ec0864394e7c" xlink:to="loc_us-gaap_DebtDisclosureTextBlock_cf9bf975-1b11-4250-b6e2-f737581aaf9c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FinancialInstruments" xlink:type="simple" xlink:href="splp-20230930.xsd#FinancialInstruments"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/FinancialInstruments" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract_d98e1ca6-77fa-450f-8a4d-97a69c12a81a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialInstrumentsDisclosureTextBlock_d3fbe799-8392-47c0-a1b6-c4404ec03baa" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentsDisclosureTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract_d98e1ca6-77fa-450f-8a4d-97a69c12a81a" xlink:to="loc_us-gaap_FinancialInstrumentsDisclosureTextBlock_d3fbe799-8392-47c0-a1b6-c4404ec03baa" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefits" xlink:type="simple" xlink:href="splp-20230930.xsd#PensionandOtherPostRetirementBenefits"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefits" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CompensationAndRetirementDisclosureAbstract_a0c1e018-87ab-4c52-a443-3c742707e98e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CompensationAndRetirementDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock_46487f10-40e1-4f1f-9671-c0ff59f57a81" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CompensationAndRetirementDisclosureAbstract_a0c1e018-87ab-4c52-a443-3c742707e98e" xlink:to="loc_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock_46487f10-40e1-4f1f-9671-c0ff59f57a81" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/CapitalandAccumulatedOtherComprehensiveLoss" xlink:type="simple" xlink:href="splp-20230930.xsd#CapitalandAccumulatedOtherComprehensiveLoss"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/CapitalandAccumulatedOtherComprehensiveLoss" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityNoteAbstract_e08b80f2-f67a-47f9-8974-6129b9a002ac" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityNoteDisclosureTextBlock_f98efa53-c8d7-4edd-b729-d2d5bf5fe9c4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StockholdersEquityNoteAbstract_e08b80f2-f67a-47f9-8974-6129b9a002ac" xlink:to="loc_us-gaap_StockholdersEquityNoteDisclosureTextBlock_f98efa53-c8d7-4edd-b729-d2d5bf5fe9c4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/IncomeTaxes" xlink:type="simple" xlink:href="splp-20230930.xsd#IncomeTaxes"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/IncomeTaxes" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxDisclosureAbstract_96df4aae-7263-4586-b27b-f7328031d936" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxDisclosureTextBlock_e7387912-fa77-41ec-90ab-d5c11a59b7ca" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeTaxDisclosureAbstract_96df4aae-7263-4586-b27b-f7328031d936" xlink:to="loc_us-gaap_IncomeTaxDisclosureTextBlock_e7387912-fa77-41ec-90ab-d5c11a59b7ca" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/NetIncomePerCommonUnit" xlink:type="simple" xlink:href="splp-20230930.xsd#NetIncomePerCommonUnit"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/NetIncomePerCommonUnit" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareAbstract_0d75ff45-dcdc-486d-8912-09aa8bfbe537" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareTextBlock_a36893c2-90c4-4a6d-88f6-dc16ca29294a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EarningsPerShareAbstract_0d75ff45-dcdc-486d-8912-09aa8bfbe537" xlink:to="loc_us-gaap_EarningsPerShareTextBlock_a36893c2-90c4-4a6d-88f6-dc16ca29294a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FairValueMeasurements" xlink:type="simple" xlink:href="splp-20230930.xsd#FairValueMeasurements"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/FairValueMeasurements" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueDisclosuresAbstract_6c1cc5ac-3a56-4ea6-a78a-d65e0c91639f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueDisclosuresAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueDisclosuresTextBlock_02020f6c-0b49-445c-941d-3d0ec4778975" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueDisclosuresTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueDisclosuresAbstract_6c1cc5ac-3a56-4ea6-a78a-d65e0c91639f" xlink:to="loc_us-gaap_FairValueDisclosuresTextBlock_02020f6c-0b49-445c-941d-3d0ec4778975" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/CommitmentsandContingencies" xlink:type="simple" xlink:href="splp-20230930.xsd#CommitmentsandContingencies"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/CommitmentsandContingencies" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommitmentsAndContingenciesDisclosureAbstract_443d0687-3083-49bb-8420-c5717a9f3662" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_b352216c-1081-4507-ab04-588cd7c2951d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CommitmentsAndContingenciesDisclosureAbstract_443d0687-3083-49bb-8420-c5717a9f3662" xlink:to="loc_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_b352216c-1081-4507-ab04-588cd7c2951d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RelatedPartyTransactions" xlink:type="simple" xlink:href="splp-20230930.xsd#RelatedPartyTransactions"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/RelatedPartyTransactions" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsAbstract_147c29ae-02a6-4497-9129-a769f7fb449b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsDisclosureTextBlock_f0e097c0-b024-4852-a6e2-a8db12c4249c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionsAbstract_147c29ae-02a6-4497-9129-a769f7fb449b" xlink:to="loc_us-gaap_RelatedPartyTransactionsDisclosureTextBlock_f0e097c0-b024-4852-a6e2-a8db12c4249c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/SegmentInformation" xlink:type="simple" xlink:href="splp-20230930.xsd#SegmentInformation"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/SegmentInformation" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingAbstract_af02ae53-c08e-4e2c-829e-70f53362ee32" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingDisclosureTextBlock_d7bddbe5-f68f-4274-a533-d49f7d2daa78" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingDisclosureTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentReportingAbstract_af02ae53-c08e-4e2c-829e-70f53362ee32" xlink:to="loc_us-gaap_SegmentReportingDisclosureTextBlock_d7bddbe5-f68f-4274-a533-d49f7d2daa78" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RegulatoryMatters" xlink:type="simple" xlink:href="splp-20230930.xsd#RegulatoryMatters"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/RegulatoryMatters" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_splp_RegulatoryMattersAbstract_0f76a1e5-8122-433a-9f26-e2e15b21c38d" xlink:href="splp-20230930.xsd#splp_RegulatoryMattersAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LegalMattersAndContingenciesTextBlock_2dce431d-1347-41c7-ac8a-5374de7bfd71" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LegalMattersAndContingenciesTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_RegulatoryMattersAbstract_0f76a1e5-8122-433a-9f26-e2e15b21c38d" xlink:to="loc_us-gaap_LegalMattersAndContingenciesTextBlock_2dce431d-1347-41c7-ac8a-5374de7bfd71" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/SupplementalCashFlowInformation" xlink:type="simple" xlink:href="splp-20230930.xsd#SupplementalCashFlowInformation"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/SupplementalCashFlowInformation" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SupplementalCashFlowElementsAbstract_a761195c-d8e4-4f78-8fd0-ce8810c4b0b2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SupplementalCashFlowElementsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashFlowSupplementalDisclosuresTextBlock_a135ae88-8695-4438-bbe6-09e11be8e379" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashFlowSupplementalDisclosuresTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SupplementalCashFlowElementsAbstract_a761195c-d8e4-4f78-8fd0-ce8810c4b0b2" xlink:to="loc_us-gaap_CashFlowSupplementalDisclosuresTextBlock_a135ae88-8695-4438-bbe6-09e11be8e379" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/NatureoftheBusinessandBasisofPresentationPolicies" xlink:type="simple" xlink:href="splp-20230930.xsd#NatureoftheBusinessandBasisofPresentationPolicies"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/NatureoftheBusinessandBasisofPresentationPolicies" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_3ab7f827-9d4e-4226-98de-c4016ec4aae0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BasisOfAccountingPolicyPolicyTextBlock_aa4150a3-dfa9-4c70-8cc8-f49c5b735179" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_3ab7f827-9d4e-4226-98de-c4016ec4aae0" xlink:to="loc_us-gaap_BasisOfAccountingPolicyPolicyTextBlock_aa4150a3-dfa9-4c70-8cc8-f49c5b735179" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_7de2f514-0feb-4999-ae27-8501a42538d8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_3ab7f827-9d4e-4226-98de-c4016ec4aae0" xlink:to="loc_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_7de2f514-0feb-4999-ae27-8501a42538d8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerPolicyTextBlock_737b8f70-e4f2-421e-b054-45d40f06d540" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerPolicyTextBlock"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_3ab7f827-9d4e-4226-98de-c4016ec4aae0" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerPolicyTextBlock_737b8f70-e4f2-421e-b054-45d40f06d540" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RevenuesTables" xlink:type="simple" xlink:href="splp-20230930.xsd#RevenuesTables"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/RevenuesTables" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerAbstract_90f11618-8b81-4249-b13e-e9cbf1c953b6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisaggregationOfRevenueTableTextBlock_648b1bcb-f5b8-4e34-a9e6-358954a1464d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisaggregationOfRevenueTableTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RevenueFromContractWithCustomerAbstract_90f11618-8b81-4249-b13e-e9cbf1c953b6" xlink:to="loc_us-gaap_DisaggregationOfRevenueTableTextBlock_648b1bcb-f5b8-4e34-a9e6-358954a1464d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock_593ef134-7150-4ce9-9c5e-a40af0cfdafa" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RevenueFromContractWithCustomerAbstract_90f11618-8b81-4249-b13e-e9cbf1c953b6" xlink:to="loc_us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock_593ef134-7150-4ce9-9c5e-a40af0cfdafa" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresTables" xlink:type="simple" xlink:href="splp-20230930.xsd#AcquisitionsandDivestituresTables"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/AcquisitionsandDivestituresTables" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationsAbstract_773b992c-fd62-4a85-888c-0a3ca15c6d93" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_21646a36-3bc2-48c3-9c5a-12b85c8ff6ba" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessCombinationsAbstract_773b992c-fd62-4a85-888c-0a3ca15c6d93" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_21646a36-3bc2-48c3-9c5a-12b85c8ff6ba" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_f803b080-6044-43cf-9fcf-af84bb14ee24" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessCombinationsAbstract_773b992c-fd62-4a85-888c-0a3ca15c6d93" xlink:to="loc_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_f803b080-6044-43cf-9fcf-af84bb14ee24" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionProFormaInformationTextBlock_8da42347-c712-445c-976c-4359ee435871" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionProFormaInformationTextBlock"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessCombinationsAbstract_773b992c-fd62-4a85-888c-0a3ca15c6d93" xlink:to="loc_us-gaap_BusinessAcquisitionProFormaInformationTextBlock_8da42347-c712-445c-976c-4359ee435871" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleTables" xlink:type="simple" xlink:href="splp-20230930.xsd#LoansReceivableIncludingLoansHeldForSaleTables"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleTables" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReceivablesAbstract_58495e4d-a6a7-45e3-8975-52cbe783e6fb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_cca112c8-3d0a-4d9a-beaf-dfe66fd1a3c1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ReceivablesAbstract_58495e4d-a6a7-45e3-8975-52cbe783e6fb" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_cca112c8-3d0a-4d9a-beaf-dfe66fd1a3c1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock_9abccbb7-12e3-493f-940d-7b91dfe6b5f5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ReceivablesAbstract_58495e4d-a6a7-45e3-8975-52cbe783e6fb" xlink:to="loc_us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock_9abccbb7-12e3-493f-940d-7b91dfe6b5f5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PastDueFinancingReceivablesTableTextBlock_014276fb-2e66-42a2-b31b-26147e693d28" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PastDueFinancingReceivablesTableTextBlock"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ReceivablesAbstract_58495e4d-a6a7-45e3-8975-52cbe783e6fb" xlink:to="loc_us-gaap_PastDueFinancingReceivablesTableTextBlock_014276fb-2e66-42a2-b31b-26147e693d28" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock_5a88f9af-54a6-4927-a5cf-f3a210f5ca87" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ReceivablesAbstract_58495e4d-a6a7-45e3-8975-52cbe783e6fb" xlink:to="loc_us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock_5a88f9af-54a6-4927-a5cf-f3a210f5ca87" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InventoriesNetTables" xlink:type="simple" xlink:href="splp-20230930.xsd#InventoriesNetTables"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/InventoriesNetTables" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryDisclosureAbstract_6198799d-18e8-4042-ac97-97dd83d5f913" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_008a3e41-7959-46a2-bc2c-c0d718371353" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_6198799d-18e8-4042-ac97-97dd83d5f913" xlink:to="loc_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_008a3e41-7959-46a2-bc2c-c0d718371353" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_InventorySupplementalDisclosureTableTextBlock_56844582-528f-4e34-bb19-5667395a03c5" xlink:href="splp-20230930.xsd#splp_InventorySupplementalDisclosureTableTextBlock"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_6198799d-18e8-4042-ac97-97dd83d5f913" xlink:to="loc_splp_InventorySupplementalDisclosureTableTextBlock_56844582-528f-4e34-bb19-5667395a03c5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetTables" xlink:type="simple" xlink:href="splp-20230930.xsd#GoodwillandOtherIntangibleAssetsNetTables"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetTables" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_c2d23142-c2b4-478f-a517-2edfb824dbf6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfGoodwillTextBlock_d8ab0d2a-363b-4d1c-8368-c838e8110888" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfGoodwillTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_c2d23142-c2b4-478f-a517-2edfb824dbf6" xlink:to="loc_us-gaap_ScheduleOfGoodwillTextBlock_d8ab0d2a-363b-4d1c-8368-c838e8110888" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_97be41f4-cb5b-4059-8ed1-1befa4a4a697" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_c2d23142-c2b4-478f-a517-2edfb824dbf6" xlink:to="loc_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_97be41f4-cb5b-4059-8ed1-1befa4a4a697" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_c001b181-7d4f-46bf-89e3-68f2a9399025" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_c2d23142-c2b4-478f-a517-2edfb824dbf6" xlink:to="loc_us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_c001b181-7d4f-46bf-89e3-68f2a9399025" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InvestmentsTables" xlink:type="simple" xlink:href="splp-20230930.xsd#InvestmentsTables"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/InvestmentsTables" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_94b5ea41-af8e-4292-b19d-91ee7da9eb48" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock_ec36c7a2-3417-4a5a-9070-168f0090ed31" xlink:href="splp-20230930.xsd#splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_94b5ea41-af8e-4292-b19d-91ee7da9eb48" xlink:to="loc_splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock_ec36c7a2-3417-4a5a-9070-168f0090ed31" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnrealizedGainLossOnInvestmentsTableTextBlock_1088556d-bad5-4c90-b906-aa85d9b692c5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnrealizedGainLossOnInvestmentsTableTextBlock"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_94b5ea41-af8e-4292-b19d-91ee7da9eb48" xlink:to="loc_us-gaap_UnrealizedGainLossOnInvestmentsTableTextBlock_1088556d-bad5-4c90-b906-aa85d9b692c5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesTextBlock_45d74981-d0be-4700-8a93-f3633f6a63f1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesTextBlock"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_94b5ea41-af8e-4292-b19d-91ee7da9eb48" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesTextBlock_45d74981-d0be-4700-8a93-f3633f6a63f1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/DebtTables" xlink:type="simple" xlink:href="splp-20230930.xsd#DebtTables"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/DebtTables" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtDisclosureAbstract_0ea67ba0-2ca1-47e9-a85f-aaa40f091a39" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfDebtTableTextBlock_da8ee049-ce9d-4455-af60-d8d8f17eccf6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfDebtTableTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtDisclosureAbstract_0ea67ba0-2ca1-47e9-a85f-aaa40f091a39" xlink:to="loc_us-gaap_ScheduleOfDebtTableTextBlock_da8ee049-ce9d-4455-af60-d8d8f17eccf6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_5dfbeba9-09a2-44ad-806a-1c82dec8885a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtDisclosureAbstract_0ea67ba0-2ca1-47e9-a85f-aaa40f091a39" xlink:to="loc_us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_5dfbeba9-09a2-44ad-806a-1c82dec8885a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FinancialInstrumentsTables" xlink:type="simple" xlink:href="splp-20230930.xsd#FinancialInstrumentsTables"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/FinancialInstrumentsTables" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract_b525ca34-ff45-40ec-b867-fb4ba19d0ffd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock_7476ab04-1180-4f2e-ba75-e4790aa27359" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract_b525ca34-ff45-40ec-b867-fb4ba19d0ffd" xlink:to="loc_us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock_7476ab04-1180-4f2e-ba75-e4790aa27359" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock_d1cab557-2ac4-499f-afb3-7d3ea0593318" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract_b525ca34-ff45-40ec-b867-fb4ba19d0ffd" xlink:to="loc_us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock_d1cab557-2ac4-499f-afb3-7d3ea0593318" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock_55b4298b-42f6-420f-9a93-0c16fa22063b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract_b525ca34-ff45-40ec-b867-fb4ba19d0ffd" xlink:to="loc_us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock_55b4298b-42f6-420f-9a93-0c16fa22063b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefitsTables" xlink:type="simple" xlink:href="splp-20230930.xsd#PensionandOtherPostRetirementBenefitsTables"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefitsTables" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CompensationAndRetirementDisclosureAbstract_058ba15a-55dc-4ecc-815e-6f2d8886eaae" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CompensationAndRetirementDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfNetBenefitCostsTableTextBlock_b5931df7-ff50-4d09-ab34-ea9b2a009aa4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfNetBenefitCostsTableTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CompensationAndRetirementDisclosureAbstract_058ba15a-55dc-4ecc-815e-6f2d8886eaae" xlink:to="loc_us-gaap_ScheduleOfNetBenefitCostsTableTextBlock_b5931df7-ff50-4d09-ab34-ea9b2a009aa4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/CapitalandAccumulatedOtherComprehensiveLossTables" xlink:type="simple" xlink:href="splp-20230930.xsd#CapitalandAccumulatedOtherComprehensiveLossTables"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/CapitalandAccumulatedOtherComprehensiveLossTables" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityNoteAbstract_b405e93e-6c55-4922-8615-ea7ce4aab711" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_e8b4b348-6569-4223-be40-704365c93cde" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StockholdersEquityNoteAbstract_b405e93e-6c55-4922-8615-ea7ce4aab711" xlink:to="loc_us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_e8b4b348-6569-4223-be40-704365c93cde" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/NetIncomePerCommonUnitTables" xlink:type="simple" xlink:href="splp-20230930.xsd#NetIncomePerCommonUnitTables"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/NetIncomePerCommonUnitTables" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareAbstract_ab53e75b-523b-4e0d-bffc-f9e281ed3b02" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_2509130c-bf5e-4b3e-972b-a8bbf556f1c0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EarningsPerShareAbstract_ab53e75b-523b-4e0d-bffc-f9e281ed3b02" xlink:to="loc_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_2509130c-bf5e-4b3e-972b-a8bbf556f1c0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FairValueMeasurementsTables" xlink:type="simple" xlink:href="splp-20230930.xsd#FairValueMeasurementsTables"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/FairValueMeasurementsTables" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueDisclosuresAbstract_1bf7ad6a-8ca5-4dbf-8c9b-c8c6630aed7b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueDisclosuresAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByBalanceSheetGroupingTextBlock_cd576e6a-de8c-4178-b853-7b58e91647ec" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByBalanceSheetGroupingTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueDisclosuresAbstract_1bf7ad6a-8ca5-4dbf-8c9b-c8c6630aed7b" xlink:to="loc_us-gaap_FairValueByBalanceSheetGroupingTextBlock_cd576e6a-de8c-4178-b853-7b58e91647ec" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock_cfa17c32-087a-4840-9f75-7c587d3c98be" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueDisclosuresAbstract_1bf7ad6a-8ca5-4dbf-8c9b-c8c6630aed7b" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock_cfa17c32-087a-4840-9f75-7c587d3c98be" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RelatedPartyTransactionsTables" xlink:type="simple" xlink:href="splp-20230930.xsd#RelatedPartyTransactionsTables"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/RelatedPartyTransactionsTables" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsAbstract_5f6b61bc-7373-4bee-b5bd-d139e8177e0e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_d5a0b636-06e2-4a78-b859-5f165ad2743a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionsAbstract_5f6b61bc-7373-4bee-b5bd-d139e8177e0e" xlink:to="loc_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_d5a0b636-06e2-4a78-b859-5f165ad2743a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/SegmentInformationTables" xlink:type="simple" xlink:href="splp-20230930.xsd#SegmentInformationTables"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/SegmentInformationTables" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingAbstract_2f6d594c-45b3-4a7a-bc46-e6011f6f76d8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_f85ada8b-e878-45a1-8e4d-db5dba6fd007" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentReportingAbstract_2f6d594c-45b3-4a7a-bc46-e6011f6f76d8" xlink:to="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_f85ada8b-e878-45a1-8e4d-db5dba6fd007" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RegulatoryMattersTables" xlink:type="simple" xlink:href="splp-20230930.xsd#RegulatoryMattersTables"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/RegulatoryMattersTables" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_splp_RegulatoryMattersAbstract_438b0037-c3e1-40da-b3db-6de7915055f3" xlink:href="splp-20230930.xsd#splp_RegulatoryMattersAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock_850a0341-5d8a-4144-bdfb-e0c19e529bd1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_RegulatoryMattersAbstract_438b0037-c3e1-40da-b3db-6de7915055f3" xlink:to="loc_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock_850a0341-5d8a-4144-bdfb-e0c19e529bd1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/SupplementalCashFlowInformationTables" xlink:type="simple" xlink:href="splp-20230930.xsd#SupplementalCashFlowInformationTables"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/SupplementalCashFlowInformationTables" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SupplementalCashFlowElementsAbstract_4f6e9d66-994d-4ead-b0ef-418a1c169c93" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SupplementalCashFlowElementsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_2b1a99a9-b8dd-4d68-abba-8663b657145c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SupplementalCashFlowElementsAbstract_4f6e9d66-994d-4ead-b0ef-418a1c169c93" xlink:to="loc_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_2b1a99a9-b8dd-4d68-abba-8663b657145c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/NatureoftheBusinessandBasisofPresentationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#NatureoftheBusinessandBasisofPresentationDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/NatureoftheBusinessandBasisofPresentationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_5a05671f-296e-4705-acfd-642ab308d9d0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_cd21d4f8-9a43-440d-896a-256790da1b17" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_5a05671f-296e-4705-acfd-642ab308d9d0" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_cd21d4f8-9a43-440d-896a-256790da1b17" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_199863ad-5e57-446f-89fd-4f597866e231" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_cd21d4f8-9a43-440d-896a-256790da1b17" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_199863ad-5e57-446f-89fd-4f597866e231" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_adebee01-c280-4d4a-bc6f-a9f75fa3e2db" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_199863ad-5e57-446f-89fd-4f597866e231" xlink:to="loc_us-gaap_SegmentDomain_adebee01-c280-4d4a-bc6f-a9f75fa3e2db" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialServicesMember_0c391c58-6a85-4d39-a86d-8513d5d89ce1" xlink:href="splp-20230930.xsd#splp_FinancialServicesMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentDomain_adebee01-c280-4d4a-bc6f-a9f75fa3e2db" xlink:to="loc_splp_FinancialServicesMember_0c391c58-6a85-4d39-a86d-8513d5d89ce1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_b56e5b66-5403-4d88-ba1f-b0fc1c2310db" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_cd21d4f8-9a43-440d-896a-256790da1b17" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_b56e5b66-5403-4d88-ba1f-b0fc1c2310db" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_e79fa9c2-fb3b-4e53-bf47-13a70ec550b2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_b56e5b66-5403-4d88-ba1f-b0fc1c2310db" xlink:to="loc_us-gaap_EquityComponentDomain_e79fa9c2-fb3b-4e53-bf47-13a70ec550b2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PartnersCapitalMember_1d3a5389-dc61-4b51-bb6e-2b3cdf0c8c41" xlink:href="splp-20230930.xsd#splp_PartnersCapitalMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityComponentDomain_e79fa9c2-fb3b-4e53-bf47-13a70ec550b2" xlink:to="loc_splp_PartnersCapitalMember_1d3a5389-dc61-4b51-bb6e-2b3cdf0c8c41" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_561ba921-1fc9-467d-bf34-dcc0c00313c9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_cd21d4f8-9a43-440d-896a-256790da1b17" xlink:to="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_561ba921-1fc9-467d-bf34-dcc0c00313c9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease_96decf43-d66f-48cc-9f8a-9542252b5c85" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_561ba921-1fc9-467d-bf34-dcc0c00313c9" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease_96decf43-d66f-48cc-9f8a-9542252b5c85" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RevenuesDisaggregationofRevenueDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#RevenuesDisaggregationofRevenueDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/RevenuesDisaggregationofRevenueDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerAbstract_5eb450ee-fd81-4020-9841-318c72abb052" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisaggregationOfRevenueTable_a066c06d-122d-41a1-b4ae-83d9648e38a7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisaggregationOfRevenueTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RevenueFromContractWithCustomerAbstract_5eb450ee-fd81-4020-9841-318c72abb052" xlink:to="loc_us-gaap_DisaggregationOfRevenueTable_a066c06d-122d-41a1-b4ae-83d9648e38a7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_StatementGeographicalAxis_de7958f7-8522-43c5-9068-3d4587a34cd9" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DisaggregationOfRevenueTable_a066c06d-122d-41a1-b4ae-83d9648e38a7" xlink:to="loc_srt_StatementGeographicalAxis_de7958f7-8522-43c5-9068-3d4587a34cd9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_SegmentGeographicalDomain_89af585d-018f-43ce-93b7-614f1f5e80bd" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_StatementGeographicalAxis_de7958f7-8522-43c5-9068-3d4587a34cd9" xlink:to="loc_srt_SegmentGeographicalDomain_89af585d-018f-43ce-93b7-614f1f5e80bd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_country_US_33382cee-7b10-4513-9620-9b9750465c48" xlink:href="https://xbrl.sec.gov/country/2023/country-2023.xsd#country_US"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_SegmentGeographicalDomain_89af585d-018f-43ce-93b7-614f1f5e80bd" xlink:to="loc_country_US_33382cee-7b10-4513-9620-9b9750465c48" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NonUsMember_af3b75cc-1fad-40ad-9d7a-81cef596090f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonUsMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_SegmentGeographicalDomain_89af585d-018f-43ce-93b7-614f1f5e80bd" xlink:to="loc_us-gaap_NonUsMember_af3b75cc-1fad-40ad-9d7a-81cef596090f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisaggregationOfRevenueLineItems_ffa1300b-6fd9-4fe4-bff6-2cd4910546fa" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisaggregationOfRevenueLineItems"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DisaggregationOfRevenueTable_a066c06d-122d-41a1-b4ae-83d9648e38a7" xlink:to="loc_us-gaap_DisaggregationOfRevenueLineItems_ffa1300b-6fd9-4fe4-bff6-2cd4910546fa" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_2deddc55-0129-40b3-8841-3d2976db0a7f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_ffa1300b-6fd9-4fe4-bff6-2cd4910546fa" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_2deddc55-0129-40b3-8841-3d2976db0a7f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RevenuesNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#RevenuesNarrativeDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/RevenuesNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerAbstract_03b507ee-9387-499b-bcbc-8969c1baea28" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractWithCustomerAssetNet_75bd39da-6964-4a7f-92e3-fe926737b7d6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ContractWithCustomerAssetNet"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RevenueFromContractWithCustomerAbstract_03b507ee-9387-499b-bcbc-8969c1baea28" xlink:to="loc_us-gaap_ContractWithCustomerAssetNet_75bd39da-6964-4a7f-92e3-fe926737b7d6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RevenuesDeferredRevenueDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#RevenuesDeferredRevenueDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/RevenuesDeferredRevenueDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerAbstract_3dd67f2c-0454-478d-9c32-873c31c1a145" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract_f456236c-81e9-49b9-a9c9-c38f86744f91" xlink:href="splp-20230930.xsd#splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RevenueFromContractWithCustomerAbstract_3dd67f2c-0454-478d-9c32-873c31c1a145" xlink:to="loc_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract_f456236c-81e9-49b9-a9c9-c38f86744f91" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractWithCustomerLiabilityCurrent_b5416807-0511-469b-9453-57930e9e0c96" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ContractWithCustomerLiabilityCurrent"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract_f456236c-81e9-49b9-a9c9-c38f86744f91" xlink:to="loc_us-gaap_ContractWithCustomerLiabilityCurrent_b5416807-0511-469b-9453-57930e9e0c96" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ContractWithCustomerLiabilityDeferralOfRevenue_99d8126b-9c68-46eb-8fb6-a240e6554037" xlink:href="splp-20230930.xsd#splp_ContractWithCustomerLiabilityDeferralOfRevenue"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract_f456236c-81e9-49b9-a9c9-c38f86744f91" xlink:to="loc_splp_ContractWithCustomerLiabilityDeferralOfRevenue_99d8126b-9c68-46eb-8fb6-a240e6554037" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance_7890070a-941a-4f2c-b27c-5adad99fa34f" xlink:href="splp-20230930.xsd#splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract_f456236c-81e9-49b9-a9c9-c38f86744f91" xlink:to="loc_splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance_7890070a-941a-4f2c-b27c-5adad99fa34f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractWithCustomerLiabilityCurrent_d9bd9896-8284-4346-aad4-ae17f107e36e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ContractWithCustomerLiabilityCurrent"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract_f456236c-81e9-49b9-a9c9-c38f86744f91" xlink:to="loc_us-gaap_ContractWithCustomerLiabilityCurrent_d9bd9896-8284-4346-aad4-ae17f107e36e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#AcquisitionsandDivestituresNarrativeDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/AcquisitionsandDivestituresNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationsAbstract_9c7ee65c-c5ea-4c9f-9716-2c6c4d253352" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessCombinationsAbstract_9c7ee65c-c5ea-4c9f-9716-2c6c4d253352" xlink:to="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_6e815418-872f-44b8-9afc-6433f5288ba8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:to="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_6e815418-872f-44b8-9afc-6433f5288ba8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_2dc0ed43-5dad-4c68-b5fa-50f283dfee96" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_6e815418-872f-44b8-9afc-6433f5288ba8" xlink:to="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_2dc0ed43-5dad-4c68-b5fa-50f283dfee96" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SLPowerElectronicsCorporationMember_c4677a08-ec1a-47a3-95b6-5e4140b9ab1a" xlink:href="splp-20230930.xsd#splp_SLPowerElectronicsCorporationMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_2dc0ed43-5dad-4c68-b5fa-50f283dfee96" xlink:to="loc_splp_SLPowerElectronicsCorporationMember_c4677a08-ec1a-47a3-95b6-5e4140b9ab1a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_350b1223-c6f9-4d06-a2a2-651dfff5289a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_350b1223-c6f9-4d06-a2a2-651dfff5289a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_899f2232-b6cc-4b6a-96f1-112453ac42da" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_350b1223-c6f9-4d06-a2a2-651dfff5289a" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_899f2232-b6cc-4b6a-96f1-112453ac42da" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_84350826-97db-4168-8820-15fb4abcd4e1" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_899f2232-b6cc-4b6a-96f1-112453ac42da" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_84350826-97db-4168-8820-15fb4abcd4e1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_IGoMember_710cdb36-f27e-4446-879d-c16a78d5de44" xlink:href="splp-20230930.xsd#splp_IGoMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_899f2232-b6cc-4b6a-96f1-112453ac42da" xlink:to="loc_splp_IGoMember_710cdb36-f27e-4446-879d-c16a78d5de44" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_OwnershipAxis_20683832-a5fe-4969-81b1-7857174aa747" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_OwnershipAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:to="loc_srt_OwnershipAxis_20683832-a5fe-4969-81b1-7857174aa747" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_OwnershipDomain_c4fcf48d-9a08-4643-a723-235478ca737c" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_OwnershipDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_OwnershipAxis_20683832-a5fe-4969-81b1-7857174aa747" xlink:to="loc_srt_OwnershipDomain_c4fcf48d-9a08-4643-a723-235478ca737c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_IGoMember_08d5974f-22b5-4eec-987e-0233cfe991dc" xlink:href="splp-20230930.xsd#splp_IGoMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_OwnershipDomain_c4fcf48d-9a08-4643-a723-235478ca737c" xlink:to="loc_splp_IGoMember_08d5974f-22b5-4eec-987e-0233cfe991dc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_32d2293f-d2b3-43fc-bdb0-6af316b23b97" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:to="loc_us-gaap_StatementClassOfStockAxis_32d2293f-d2b3-43fc-bdb0-6af316b23b97" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_cc017a6f-869c-42ea-b1a2-f9ac83b43c3f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementClassOfStockAxis_32d2293f-d2b3-43fc-bdb0-6af316b23b97" xlink:to="loc_us-gaap_ClassOfStockDomain_cc017a6f-869c-42ea-b1a2-f9ac83b43c3f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockMember_62927e2d-e7f7-44f2-a449-b2708ebb8cfe" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockDomain_cc017a6f-869c-42ea-b1a2-f9ac83b43c3f" xlink:to="loc_us-gaap_CommonStockMember_62927e2d-e7f7-44f2-a449-b2708ebb8cfe" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SeriesEConvertiblePreferredStockMember_cfcb6db2-0967-4d9f-88c9-a0427f6b0fcf" xlink:href="splp-20230930.xsd#splp_SeriesEConvertiblePreferredStockMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockDomain_cc017a6f-869c-42ea-b1a2-f9ac83b43c3f" xlink:to="loc_splp_SeriesEConvertiblePreferredStockMember_cfcb6db2-0967-4d9f-88c9-a0427f6b0fcf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupClassificationAxis_063590e7-87b4-4221-88ac-be45d91f2df2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupClassificationAxis"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:to="loc_us-gaap_DisposalGroupClassificationAxis_063590e7-87b4-4221-88ac-be45d91f2df2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupClassificationDomain_8c387ac7-e2f5-4f80-8f22-0910d91807e4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupClassificationDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DisposalGroupClassificationAxis_063590e7-87b4-4221-88ac-be45d91f2df2" xlink:to="loc_us-gaap_DisposalGroupClassificationDomain_8c387ac7-e2f5-4f80-8f22-0910d91807e4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupHeldforsaleNotDiscontinuedOperationsMember_3c66231b-74d5-4308-8826-2ea77f49aa9c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupHeldforsaleNotDiscontinuedOperationsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DisposalGroupClassificationDomain_8c387ac7-e2f5-4f80-8f22-0910d91807e4" xlink:to="loc_us-gaap_DisposalGroupHeldforsaleNotDiscontinuedOperationsMember_3c66231b-74d5-4308-8826-2ea77f49aa9c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember_97299d64-0a48-4001-a4a3-4a32b26b29bc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DiscontinuedOperationsDisposedOfBySaleMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DisposalGroupClassificationDomain_8c387ac7-e2f5-4f80-8f22-0910d91807e4" xlink:to="loc_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember_97299d64-0a48-4001-a4a3-4a32b26b29bc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetAcquisitionAxis_33cd3462-b98c-4721-a7ed-1d1a7fc73150" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionAxis"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:to="loc_us-gaap_AssetAcquisitionAxis_33cd3462-b98c-4721-a7ed-1d1a7fc73150" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetAcquisitionDomain_b722e895-0c1a-4ab4-8caf-d361cf9c413f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetAcquisitionAxis_33cd3462-b98c-4721-a7ed-1d1a7fc73150" xlink:to="loc_us-gaap_AssetAcquisitionDomain_b722e895-0c1a-4ab4-8caf-d361cf9c413f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SecurityPremiumFinanceCompanyLLCMember_a23c1ba0-0ced-4e11-94b2-2fff90ac9a60" xlink:href="splp-20230930.xsd#splp_SecurityPremiumFinanceCompanyLLCMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetAcquisitionDomain_b722e895-0c1a-4ab4-8caf-d361cf9c413f" xlink:to="loc_splp_SecurityPremiumFinanceCompanyLLCMember_a23c1ba0-0ced-4e11-94b2-2fff90ac9a60" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PCSMosaicMember_179f09d3-6a1a-464d-a61b-f84d91f64149" xlink:href="splp-20230930.xsd#splp_PCSMosaicMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetAcquisitionDomain_b722e895-0c1a-4ab4-8caf-d361cf9c413f" xlink:to="loc_splp_PCSMosaicMember_179f09d3-6a1a-464d-a61b-f84d91f64149" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_6e733d67-647f-42b0-80dd-f2a88ad8dbeb" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_6e733d67-647f-42b0-80dd-f2a88ad8dbeb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_d5920954-2de6-4bb3-bbd7-fdbd78649b51" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_6e733d67-647f-42b0-80dd-f2a88ad8dbeb" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_d5920954-2de6-4bb3-bbd7-fdbd78649b51" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_1de91f47-8725-4b21-b67f-ef259562a943" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_d5920954-2de6-4bb3-bbd7-fdbd78649b51" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_1de91f47-8725-4b21-b67f-ef259562a943" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectIncSTCNMember_f98a7b1f-00b2-40bd-aaa6-34a0f142d7a5" xlink:href="splp-20230930.xsd#splp_SteelConnectIncSTCNMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_d5920954-2de6-4bb3-bbd7-fdbd78649b51" xlink:to="loc_splp_SteelConnectIncSTCNMember_f98a7b1f-00b2-40bd-aaa6-34a0f142d7a5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsTable_054b24d4-4033-4bd6-8284-fc88204a835f" xlink:to="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ExchangeAgreementSharesExchanged_3b0be1ef-1beb-4adf-80e0-0c7626afd9ee" xlink:href="splp-20230930.xsd#splp_ExchangeAgreementSharesExchanged"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_splp_ExchangeAgreementSharesExchanged_3b0be1ef-1beb-4adf-80e0-0c7626afd9ee" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockParOrStatedValuePerShare_54230560-25c7-4cf2-84ba-86124f040f71" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_CommonStockParOrStatedValuePerShare_54230560-25c7-4cf2-84ba-86124f040f71" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockConvertibleSharesIssuable_61cb888a-8254-4b75-866d-a2603970042a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockConvertibleSharesIssuable"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_PreferredStockConvertibleSharesIssuable_61cb888a-8254-4b75-866d-a2603970042a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage_470ff933-2e18-4f48-bfed-aa6f1d746603" xlink:href="splp-20230930.xsd#splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage_470ff933-2e18-4f48-bfed-aa6f1d746603" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_eb9279df-34bb-4f2e-bb61-c950c01141b3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_eb9279df-34bb-4f2e-bb61-c950c01141b3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_0c75a461-6815-4f7b-a300-6a9bd5ff175c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_0c75a461-6815-4f7b-a300-6a9bd5ff175c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_440ae798-8da8-4ff4-adb9-071389a42b06" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_440ae798-8da8-4ff4-adb9-071389a42b06" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium_ae1d53b6-0523-4e1a-88b8-8af11e7dc721" xlink:href="splp-20230930.xsd#splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium_ae1d53b6-0523-4e1a-88b8-8af11e7dc721" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss_5ea6a773-b1b0-46d9-a40e-c7534a938370" xlink:href="splp-20230930.xsd#splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss_5ea6a773-b1b0-46d9-a40e-c7534a938370" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets_8ab5d9c8-ebae-457c-a246-212fd9d02701" xlink:href="splp-20230930.xsd#splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets"/> <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets_8ab5d9c8-ebae-457c-a246-212fd9d02701" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillAcquiredDuringPeriod_0e2a6521-381e-4cff-9fa4-841afb27c44c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAcquiredDuringPeriod"/> <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_GoodwillAcquiredDuringPeriod_0e2a6521-381e-4cff-9fa4-841afb27c44c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_StockPurchaseAgreementSharesPurchasedPricePerShare_3de9bfb5-ab6f-44f3-92cc-bd1bdf92203c" xlink:href="splp-20230930.xsd#splp_StockPurchaseAgreementSharesPurchasedPricePerShare"/> <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_splp_StockPurchaseAgreementSharesPurchasedPricePerShare_3de9bfb5-ab6f-44f3-92cc-bd1bdf92203c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction_1aef845e-6947-4041-aa93-b812e5fb7856" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction"/> <link:presentationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction_1aef845e-6947-4041-aa93-b812e5fb7856" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationConsiderationTransferred1_d42dd8bf-7e6c-4ccb-91e6-6aa9c45530b0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationConsiderationTransferred1"/> <link:presentationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_BusinessCombinationConsiderationTransferred1_d42dd8bf-7e6c-4ccb-91e6-6aa9c45530b0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetAcquisitionConsiderationTransferred_603bfc60-063f-4dd3-8eb4-8e2e85925654" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionConsiderationTransferred"/> <link:presentationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_AssetAcquisitionConsiderationTransferred_603bfc60-063f-4dd3-8eb4-8e2e85925654" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration_151787d6-abe6-422b-a5ec-ca64435b310d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration"/> <link:presentationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration_151787d6-abe6-422b-a5ec-ca64435b310d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_f9c90569-be4d-4333-adf7-45c15e69f8ce" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/> <link:presentationArc order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_f9c90569-be4d-4333-adf7-45c15e69f8ce" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_8a8ffa50-b13b-4e07-9ba4-4de04fff7e59" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/> <link:presentationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems_6f8e19da-e2de-404c-8069-2c87ec94e651" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_8a8ffa50-b13b-4e07-9ba4-4de04fff7e59" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresPurchaseConsiderationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#AcquisitionsandDivestituresPurchaseConsiderationDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/AcquisitionsandDivestituresPurchaseConsiderationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationsAbstract_a7269376-9fe4-4812-8bc6-1c3fea527b54" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_c3642ea1-0636-43ee-8b44-5fbf495d03ac" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessCombinationsAbstract_a7269376-9fe4-4812-8bc6-1c3fea527b54" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_c3642ea1-0636-43ee-8b44-5fbf495d03ac" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_4e25f238-7bb0-42a0-abf3-e028536d480d" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_c3642ea1-0636-43ee-8b44-5fbf495d03ac" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_4e25f238-7bb0-42a0-abf3-e028536d480d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_8754a3fd-845c-4356-9b75-deafa0bfacd4" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_4e25f238-7bb0-42a0-abf3-e028536d480d" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_8754a3fd-845c-4356-9b75-deafa0bfacd4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectCommonStockMember_11c1a349-4a7b-42a3-be5c-8ef482abd015" xlink:href="splp-20230930.xsd#splp_SteelConnectCommonStockMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_8754a3fd-845c-4356-9b75-deafa0bfacd4" xlink:to="loc_splp_SteelConnectCommonStockMember_11c1a349-4a7b-42a3-be5c-8ef482abd015" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectSeriesCPreferredStockMember_5b99307b-7e70-432b-8398-13328f3ab3e7" xlink:href="splp-20230930.xsd#splp_SteelConnectSeriesCPreferredStockMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_8754a3fd-845c-4356-9b75-deafa0bfacd4" xlink:to="loc_splp_SteelConnectSeriesCPreferredStockMember_5b99307b-7e70-432b-8398-13328f3ab3e7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectConvertibleNoteMember_61af07cc-ee4f-464d-bf0f-92b30234c5eb" xlink:href="splp-20230930.xsd#splp_SteelConnectConvertibleNoteMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_8754a3fd-845c-4356-9b75-deafa0bfacd4" xlink:to="loc_splp_SteelConnectConvertibleNoteMember_61af07cc-ee4f-464d-bf0f-92b30234c5eb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_ff0d82ee-121c-4911-a900-cdbf7ab3c481" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_c3642ea1-0636-43ee-8b44-5fbf495d03ac" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_ff0d82ee-121c-4911-a900-cdbf7ab3c481" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_0f9409cf-0f29-41ea-9130-cfeddc5098e8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_ff0d82ee-121c-4911-a900-cdbf7ab3c481" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_0f9409cf-0f29-41ea-9130-cfeddc5098e8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_726b5888-3482-4c8f-a152-7c542d14d9d6" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_0f9409cf-0f29-41ea-9130-cfeddc5098e8" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_726b5888-3482-4c8f-a152-7c542d14d9d6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_ac97f860-038d-4417-88c3-9c7ddca73f1f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionLineItems"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_c3642ea1-0636-43ee-8b44-5fbf495d03ac" xlink:to="loc_us-gaap_BusinessAcquisitionLineItems_ac97f860-038d-4417-88c3-9c7ddca73f1f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_281105a1-c6f7-42d4-a5cb-3a69728bcd65" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ac97f860-038d-4417-88c3-9c7ddca73f1f" xlink:to="loc_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_281105a1-c6f7-42d4-a5cb-3a69728bcd65" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentsFairValueDisclosure_20b07ac3-4e8c-422e-8aab-127e1d8df8bf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentsFairValueDisclosure"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ac97f860-038d-4417-88c3-9c7ddca73f1f" xlink:to="loc_us-gaap_InvestmentsFairValueDisclosure_20b07ac3-4e8c-422e-8aab-127e1d8df8bf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_335c4198-d65b-431c-be91-027639c6c0eb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ac97f860-038d-4417-88c3-9c7ddca73f1f" xlink:to="loc_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_335c4198-d65b-431c-be91-027639c6c0eb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAcquiredFromAcquisition_44d70388-6ca4-4956-9e57-0cd120667321" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAcquiredFromAcquisition"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ac97f860-038d-4417-88c3-9c7ddca73f1f" xlink:to="loc_us-gaap_CashAcquiredFromAcquisition_44d70388-6ca4-4956-9e57-0cd120667321" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_06511d3c-a0d1-4353-83a0-ef3c0694fd88" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ac97f860-038d-4417-88c3-9c7ddca73f1f" xlink:to="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_06511d3c-a0d1-4353-83a0-ef3c0694fd88" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresAssetsandLiabilitiesAcquiredDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#AcquisitionsandDivestituresAssetsandLiabilitiesAcquiredDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/AcquisitionsandDivestituresAssetsandLiabilitiesAcquiredDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract_792f3ce8-596e-441b-a5d4-58a5c12b8d01" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_c5912c54-cfa0-4eeb-9184-521eac800cef" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract_792f3ce8-596e-441b-a5d4-58a5c12b8d01" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_c5912c54-cfa0-4eeb-9184-521eac800cef" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_8f944c01-7f7d-4557-bb37-592343c6d358" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_c5912c54-cfa0-4eeb-9184-521eac800cef" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_8f944c01-7f7d-4557-bb37-592343c6d358" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_e00f6baa-e865-468b-8638-77c6f4281cda" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_8f944c01-7f7d-4557-bb37-592343c6d358" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_e00f6baa-e865-468b-8638-77c6f4281cda" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_e86b2959-c7b8-4e5b-90ee-701337414667" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_e00f6baa-e865-468b-8638-77c6f4281cda" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_e86b2959-c7b8-4e5b-90ee-701337414667" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionLineItems"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_c5912c54-cfa0-4eeb-9184-521eac800cef" xlink:to="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_35cbd7ad-75b7-4388-8c16-7ba75fbc28cf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_35cbd7ad-75b7-4388-8c16-7ba75fbc28cf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables_b38e92f9-bf18-4df0-98c0-8ae7287b1ebe" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables_b38e92f9-bf18-4df0-98c0-8ae7287b1ebe" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_bf8b0dd2-d2b6-4b71-97af-97dcf0b98693" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_bf8b0dd2-d2b6-4b71-97af-97dcf0b98693" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory_de70dcb1-8cfa-4a7c-a2e5-c7e5b4adee3e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory_de70dcb1-8cfa-4a7c-a2e5-c7e5b4adee3e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_03839d5d-0ed7-4f11-b51f-24a828cec785" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_03839d5d-0ed7-4f11-b51f-24a828cec785" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets_bf6f745d-2d5c-4c63-901d-69cc2115d5b1" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets_bf6f745d-2d5c-4c63-901d-69cc2115d5b1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_6d344a8e-f78e-40fd-adf6-ad910cca92ed" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_6d344a8e-f78e-40fd-adf6-ad910cca92ed" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles_7af1a139-742d-4ecb-b3ce-9736b6a63371" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles_7af1a139-742d-4ecb-b3ce-9736b6a63371" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_c03dd98d-257f-4fb4-8e21-d70c8c213853" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_c03dd98d-257f-4fb4-8e21-d70c8c213853" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets_c0f0137e-f796-4bd5-aaba-833a9f9139c5" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets"/> <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets_c0f0137e-f796-4bd5-aaba-833a9f9139c5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_497484d3-7ae3-4ec1-96b7-76111ec20b26" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment"/> <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_497484d3-7ae3-4ec1-96b7-76111ec20b26" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment_9cade315-5e9b-4417-8d7b-fe61c44accdf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment"/> <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment_9cade315-5e9b-4417-8d7b-fe61c44accdf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets_9381e9aa-f099-4e29-add0-f62947b37624" xlink:href="splp-20230930.xsd#splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets"/> <link:presentationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets_9381e9aa-f099-4e29-add0-f62947b37624" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets_984549e8-81d8-4442-b68a-5f54e1ec1633" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets"/> <link:presentationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets_984549e8-81d8-4442-b68a-5f54e1ec1633" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments_c4b4f79e-d71a-4a90-be12-a47cd81b51c6" xlink:href="splp-20230930.xsd#splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments"/> <link:presentationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments_c4b4f79e-d71a-4a90-be12-a47cd81b51c6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments_2f7ed4f9-889f-44dc-bfb6-9ec3eada376e" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments"/> <link:presentationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments_2f7ed4f9-889f-44dc-bfb6-9ec3eada376e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_3d923b75-5c71-46eb-96d5-766626a7969f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets"/> <link:presentationArc order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_3d923b75-5c71-46eb-96d5-766626a7969f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets_5fed96bf-9e64-4998-9d01-7dc8bac4f3ea" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets"/> <link:presentationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets_5fed96bf-9e64-4998-9d01-7dc8bac4f3ea" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_d27328d0-e303-4f85-85c9-3f52da3329b5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable"/> <link:presentationArc order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_d27328d0-e303-4f85-85c9-3f52da3329b5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable_cb266ead-9382-4eb0-80e7-3fa95c6150b5" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable"/> <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable_cb266ead-9382-4eb0-80e7-3fa95c6150b5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities_7293c58d-73c9-4aef-98a6-619b84a2cc66" xlink:href="splp-20230930.xsd#splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities"/> <link:presentationArc order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities_7293c58d-73c9-4aef-98a6-619b84a2cc66" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities_8947bc31-f6d9-42a0-943d-40921e6763c7" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities"/> <link:presentationArc order="22" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities_8947bc31-f6d9-42a0-943d-40921e6763c7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_9107099f-5349-4bb1-a3d2-bb7920a83007" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther"/> <link:presentationArc order="23" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_9107099f-5349-4bb1-a3d2-bb7920a83007" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther_8f89db3a-e7d7-4958-923c-82b246bd909c" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther"/> <link:presentationArc order="24" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther_8f89db3a-e7d7-4958-923c-82b246bd909c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability_02dacdcd-3289-4efc-9868-b1ee95b234b2" xlink:href="splp-20230930.xsd#splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability"/> <link:presentationArc order="25" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability_02dacdcd-3289-4efc-9868-b1ee95b234b2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability_944a664c-6011-430b-8888-e2c46c3aa39d" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability"/> <link:presentationArc order="26" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability_944a664c-6011-430b-8888-e2c46c3aa39d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_2c0cc183-cf1c-480f-8f94-38e6ffdeb0a9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther"/> <link:presentationArc order="27" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_2c0cc183-cf1c-480f-8f94-38e6ffdeb0a9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther_682bbde7-496a-4844-ac72-c520d0f38bfd" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther"/> <link:presentationArc order="28" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther_682bbde7-496a-4844-ac72-c520d0f38bfd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_398791e3-090b-4963-ab0e-015f2f07114e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities"/> <link:presentationArc order="29" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_398791e3-090b-4963-ab0e-015f2f07114e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities_563bcdc3-7bf2-460d-8370-780ec77c29e6" xlink:href="splp-20230930.xsd#splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities"/> <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities_563bcdc3-7bf2-460d-8370-780ec77c29e6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_5f889850-6eb3-4fab-ae2b-04d7c6fef5a0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Goodwill"/> <link:presentationArc order="31" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_Goodwill_5f889850-6eb3-4fab-ae2b-04d7c6fef5a0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillPurchaseAccountingAdjustments_b6f562fe-40a9-404a-bd6b-c7ecd9949eab" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillPurchaseAccountingAdjustments"/> <link:presentationArc order="32" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_GoodwillPurchaseAccountingAdjustments_b6f562fe-40a9-404a-bd6b-c7ecd9949eab" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_d82d402e-61c1-439c-a30b-bcbdfc237bd4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"/> <link:presentationArc order="33" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_d82d402e-61c1-439c-a30b-bcbdfc237bd4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred_7df1d507-7c74-4fe4-b4c4-a1ffe1f2111d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred"/> <link:presentationArc order="34" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_398d171f-fd72-4ca0-b458-761cdad55937" xlink:to="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred_7df1d507-7c74-4fe4-b4c4-a1ffe1f2111d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresIntangibleAssetsDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#AcquisitionsandDivestituresIntangibleAssetsDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/AcquisitionsandDivestituresIntangibleAssetsDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract_5b6b46dd-8028-488d-aa54-defdbe23f3b0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_5555921d-4ddd-4929-9a5d-95948b4b25c8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract_5b6b46dd-8028-488d-aa54-defdbe23f3b0" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_5555921d-4ddd-4929-9a5d-95948b4b25c8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_0d0dcfd2-65aa-4ee6-9bfd-40b3b259d95e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_5555921d-4ddd-4929-9a5d-95948b4b25c8" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_0d0dcfd2-65aa-4ee6-9bfd-40b3b259d95e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_5e351138-deb3-42cd-bf2c-3b3ed8e97832" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_0d0dcfd2-65aa-4ee6-9bfd-40b3b259d95e" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_5e351138-deb3-42cd-bf2c-3b3ed8e97832" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_1e2e6a49-c076-4d66-b967-5728b3e16a60" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_5e351138-deb3-42cd-bf2c-3b3ed8e97832" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_1e2e6a49-c076-4d66-b967-5728b3e16a60" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_3cd0e0ef-a7ef-447c-8ef4-f1e263054922" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_5555921d-4ddd-4929-9a5d-95948b4b25c8" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_3cd0e0ef-a7ef-447c-8ef4-f1e263054922" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_6bbf84c2-6a81-4a20-a30d-b6aa5b4a2b5a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_3cd0e0ef-a7ef-447c-8ef4-f1e263054922" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_6bbf84c2-6a81-4a20-a30d-b6aa5b4a2b5a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CustomerRelationshipsMember_38e1d752-37cb-40c3-a772-ceab0ba7e8dd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerRelationshipsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_6bbf84c2-6a81-4a20-a30d-b6aa5b4a2b5a" xlink:to="loc_us-gaap_CustomerRelationshipsMember_38e1d752-37cb-40c3-a772-ceab0ba7e8dd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_1b27809b-4cce-4aab-94f0-594f0438e7f2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_5555921d-4ddd-4929-9a5d-95948b4b25c8" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_1b27809b-4cce-4aab-94f0-594f0438e7f2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_e14a4805-d952-482e-a0da-09c59d142453" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_1b27809b-4cce-4aab-94f0-594f0438e7f2" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_e14a4805-d952-482e-a0da-09c59d142453" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TradeNamesMember_51cec47b-054f-48fd-af32-71937b86bc02" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeNamesMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_e14a4805-d952-482e-a0da-09c59d142453" xlink:to="loc_us-gaap_TradeNamesMember_51cec47b-054f-48fd-af32-71937b86bc02" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_ff5ca900-0ae4-4165-acf3-52b817a7c2e5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionLineItems"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_5555921d-4ddd-4929-9a5d-95948b4b25c8" xlink:to="loc_us-gaap_BusinessAcquisitionLineItems_ff5ca900-0ae4-4165-acf3-52b817a7c2e5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_0ae9ec36-18a9-40d1-a613-2a7c319bfeba" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ff5ca900-0ae4-4165-acf3-52b817a7c2e5" xlink:to="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_0ae9ec36-18a9-40d1-a613-2a7c319bfeba" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_4192002b-9ba2-475a-86d7-e4c6157aacbe" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ff5ca900-0ae4-4165-acf3-52b817a7c2e5" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_4192002b-9ba2-475a-86d7-e4c6157aacbe" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_8ec23717-5393-4c9d-8f4f-65a2bd00614a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ff5ca900-0ae4-4165-acf3-52b817a7c2e5" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_8ec23717-5393-4c9d-8f4f-65a2bd00614a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_f795e5a6-1597-4e38-8643-5c0e88ec2265" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_ff5ca900-0ae4-4165-acf3-52b817a7c2e5" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_f795e5a6-1597-4e38-8643-5c0e88ec2265" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/AcquisitionsandDivestituresProFormaInformationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#AcquisitionsandDivestituresProFormaInformationDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/AcquisitionsandDivestituresProFormaInformationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract_a19e51b3-8fbc-43fd-a2b7-91cc01c1d593" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_4f7a3f6c-cc0e-4079-be0a-fef9b212c842" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract_a19e51b3-8fbc-43fd-a2b7-91cc01c1d593" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_4f7a3f6c-cc0e-4079-be0a-fef9b212c842" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_224665b5-e084-4c87-84cc-c2d690749446" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_4f7a3f6c-cc0e-4079-be0a-fef9b212c842" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_224665b5-e084-4c87-84cc-c2d690749446" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_854cc13f-b7e9-4e85-a394-0aeec742f812" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_224665b5-e084-4c87-84cc-c2d690749446" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_854cc13f-b7e9-4e85-a394-0aeec742f812" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_74a29dc9-840a-4e4d-ba95-142426f6c14c" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_854cc13f-b7e9-4e85-a394-0aeec742f812" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_74a29dc9-840a-4e4d-ba95-142426f6c14c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_3d00f407-77b7-4cc4-9dd9-219b4af0a142" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionLineItems"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_4f7a3f6c-cc0e-4079-be0a-fef9b212c842" xlink:to="loc_us-gaap_BusinessAcquisitionLineItems_3d00f407-77b7-4cc4-9dd9-219b4af0a142" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AsReportedAbstract_ec2d0b0e-00f6-4158-9395-651c450dcd1f" xlink:href="splp-20230930.xsd#splp_AsReportedAbstract"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_3d00f407-77b7-4cc4-9dd9-219b4af0a142" xlink:to="loc_splp_AsReportedAbstract_ec2d0b0e-00f6-4158-9395-651c450dcd1f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_fbce7bbb-a9e7-47a2-8c5c-56849198b7b0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_AsReportedAbstract_ec2d0b0e-00f6-4158-9395-651c450dcd1f" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_fbce7bbb-a9e7-47a2-8c5c-56849198b7b0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_21e7ce56-5cce-4145-bb86-2505a3233d50" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_AsReportedAbstract_ec2d0b0e-00f6-4158-9395-651c450dcd1f" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_21e7ce56-5cce-4145-bb86-2505a3233d50" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_e157f031-e85d-43ea-a2ed-79de69259dce" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_AsReportedAbstract_ec2d0b0e-00f6-4158-9395-651c450dcd1f" xlink:to="loc_us-gaap_ProfitLoss_e157f031-e85d-43ea-a2ed-79de69259dce" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic_204054ec-8138-4a2e-8140-1ac34e8cd0e1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_AsReportedAbstract_ec2d0b0e-00f6-4158-9395-651c450dcd1f" xlink:to="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic_204054ec-8138-4a2e-8140-1ac34e8cd0e1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_2afe4c53-4598-42bc-b617-9cf71370cd64" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_AsReportedAbstract_ec2d0b0e-00f6-4158-9395-651c450dcd1f" xlink:to="loc_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_2afe4c53-4598-42bc-b617-9cf71370cd64" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionProFormaInformationAbstract_c58f3012-3753-4c85-917b-57a9d1b307f2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionProFormaInformationAbstract"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_3d00f407-77b7-4cc4-9dd9-219b4af0a142" xlink:to="loc_us-gaap_BusinessAcquisitionProFormaInformationAbstract_c58f3012-3753-4c85-917b-57a9d1b307f2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionsProFormaRevenue_35a0243f-a73d-4f66-a7e7-6903842a56eb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionsProFormaRevenue"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaInformationAbstract_c58f3012-3753-4c85-917b-57a9d1b307f2" xlink:to="loc_us-gaap_BusinessAcquisitionsProFormaRevenue_35a0243f-a73d-4f66-a7e7-6903842a56eb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest_c3bdcd9a-3a12-47bb-87ee-24efb3ecd06d" xlink:href="splp-20230930.xsd#splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaInformationAbstract_c58f3012-3753-4c85-917b-57a9d1b307f2" xlink:to="loc_splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest_c3bdcd9a-3a12-47bb-87ee-24efb3ecd06d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss_88c73c1f-72d3-4276-a75c-10ea9dce852f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaInformationAbstract_c58f3012-3753-4c85-917b-57a9d1b307f2" xlink:to="loc_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss_88c73c1f-72d3-4276-a75c-10ea9dce852f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic_f43c26b7-9a34-4428-8ace-9139b87d4d11" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaInformationAbstract_c58f3012-3753-4c85-917b-57a9d1b307f2" xlink:to="loc_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic_f43c26b7-9a34-4428-8ace-9139b87d4d11" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted_9d27ea10-5994-46ed-aa9e-273e1e2ad5ca" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaInformationAbstract_c58f3012-3753-4c85-917b-57a9d1b307f2" xlink:to="loc_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted_9d27ea10-5994-46ed-aa9e-273e1e2ad5ca" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleLoansReceivableDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#LoansReceivableIncludingLoansHeldForSaleLoansReceivableDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleLoansReceivableDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReceivablesAbstract_3bc2bd8a-460b-46c8-a4ad-c3b1b853fd09" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_0b186de9-4979-4a28-9cd1-db48194eab0e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ReceivablesAbstract_3bc2bd8a-460b-46c8-a4ad-c3b1b853fd09" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_0b186de9-4979-4a28-9cd1-db48194eab0e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_9bc12eda-531e-4dd7-ab63-0fe61bb2f8c2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_0b186de9-4979-4a28-9cd1-db48194eab0e" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_9bc12eda-531e-4dd7-ab63-0fe61bb2f8c2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_6a8dde67-35ce-41de-8112-a88723c9e365" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_9bc12eda-531e-4dd7-ab63-0fe61bb2f8c2" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_6a8dde67-35ce-41de-8112-a88723c9e365" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialLoansHeldForSaleMember_31809358-539e-4782-90a2-bfa300d08dc2" xlink:href="splp-20230930.xsd#splp_CommercialLoansHeldForSaleMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_6a8dde67-35ce-41de-8112-a88723c9e365" xlink:to="loc_splp_CommercialLoansHeldForSaleMember_31809358-539e-4782-90a2-bfa300d08dc2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialRealEstateOwnerOccupiedReceivableMember_0bd1b65f-43ec-4901-bb7a-a9ddb6431002" xlink:href="splp-20230930.xsd#splp_CommercialRealEstateOwnerOccupiedReceivableMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_6a8dde67-35ce-41de-8112-a88723c9e365" xlink:to="loc_splp_CommercialRealEstateOwnerOccupiedReceivableMember_0bd1b65f-43ec-4901-bb7a-a9ddb6431002" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommercialPortfolioSegmentMember_ad4224cf-dbc5-49de-9392-d375ecf0a45b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommercialPortfolioSegmentMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_6a8dde67-35ce-41de-8112-a88723c9e365" xlink:to="loc_us-gaap_CommercialPortfolioSegmentMember_ad4224cf-dbc5-49de-9392-d375ecf0a45b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConsumerLoanMember_7f960679-ad8a-4007-ba4a-9dea4586a732" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsumerLoanMember"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_6a8dde67-35ce-41de-8112-a88723c9e365" xlink:to="loc_us-gaap_ConsumerLoanMember_7f960679-ad8a-4007-ba4a-9dea4586a732" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByMeasurementBasisAxis_97c594ff-fcd8-4ba8-b483-3798b589169d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByMeasurementBasisAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_0b186de9-4979-4a28-9cd1-db48194eab0e" xlink:to="loc_us-gaap_FairValueByMeasurementBasisAxis_97c594ff-fcd8-4ba8-b483-3798b589169d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueDisclosureItemAmountsDomain_314b49e2-1f05-4173-81ea-033cb78d62f0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueDisclosureItemAmountsDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueByMeasurementBasisAxis_97c594ff-fcd8-4ba8-b483-3798b589169d" xlink:to="loc_us-gaap_FairValueDisclosureItemAmountsDomain_314b49e2-1f05-4173-81ea-033cb78d62f0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EstimateOfFairValueFairValueDisclosureMember_12a6eae6-b61a-4937-91dc-7e4afd1ce239" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EstimateOfFairValueFairValueDisclosureMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueDisclosureItemAmountsDomain_314b49e2-1f05-4173-81ea-033cb78d62f0" xlink:to="loc_us-gaap_EstimateOfFairValueFairValueDisclosureMember_12a6eae6-b61a-4937-91dc-7e4afd1ce239" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_395a1296-26a4-4bca-9e1a-dbcc1c7acebf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PortionAtFairValueFairValueDisclosureMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueDisclosureItemAmountsDomain_314b49e2-1f05-4173-81ea-033cb78d62f0" xlink:to="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_395a1296-26a4-4bca-9e1a-dbcc1c7acebf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_0b186de9-4979-4a28-9cd1-db48194eab0e" xlink:to="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross_ca15e071-b67b-4f4f-b38a-70a2427a962c" xlink:href="splp-20230930.xsd#splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross_ca15e071-b67b-4f4f-b38a-70a2427a962c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale_4a21d9f8-56b5-4c4b-9b9a-77800b6ff5e7" xlink:href="splp-20230930.xsd#splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale_4a21d9f8-56b5-4c4b-9b9a-77800b6ff5e7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableGrossCurrent_56844a90-4d1e-4539-8152-9291b6c97e11" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableGrossCurrent"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_us-gaap_NotesAndLoansReceivableGrossCurrent_56844a90-4d1e-4539-8152-9291b6c97e11" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableGrossNoncurrent_6fd0b37b-e5d6-47db-bf3b-3db4a2366065" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableGrossNoncurrent"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_us-gaap_NotesAndLoansReceivableGrossNoncurrent_6fd0b37b-e5d6-47db-bf3b-3db4a2366065" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_a3587c83-9807-4414-9bb0-7556e99f355e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLosses"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_a3587c83-9807-4414-9bb0-7556e99f355e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTotalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForNotesAndLoansReceivableCurrent_f91aba56-531f-4deb-b1c9-1447294c859e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForNotesAndLoansReceivableCurrent"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_us-gaap_AllowanceForNotesAndLoansReceivableCurrent_f91aba56-531f-4deb-b1c9-1447294c859e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent_aefbf23c-39b0-4198-a247-bff84f56c673" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent_aefbf23c-39b0-4198-a247-bff84f56c673" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal_60ea064f-1353-4695-b635-8b2d44ee0737" xlink:href="splp-20230930.xsd#splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal_60ea064f-1353-4695-b635-8b2d44ee0737" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableNetCurrent_e2c06370-de9e-4ec3-8ed2-c6ccf1cb9f08" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetCurrent"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_us-gaap_NotesAndLoansReceivableNetCurrent_e2c06370-de9e-4ec3-8ed2-c6ccf1cb9f08" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableNetNoncurrent_a530389f-3423-485e-8fbc-14e0466c2a08" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesAndLoansReceivableNetNoncurrent"/> <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_us-gaap_NotesAndLoansReceivableNetNoncurrent_a530389f-3423-485e-8fbc-14e0466c2a08" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent_85cfe2db-171c-4ddd-b7fa-26b52da3926c" xlink:href="splp-20230930.xsd#splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent"/> <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent_85cfe2db-171c-4ddd-b7fa-26b52da3926c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent_64c15909-8c74-49c2-9c8b-9519de96d49a" xlink:href="splp-20230930.xsd#splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent"/> <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f4c43f6d-7e8a-4a7e-97e4-1c68bc599812" xlink:to="loc_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent_64c15909-8c74-49c2-9c8b-9519de96d49a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#LoansReceivableIncludingLoansHeldForSaleNarrativeDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReceivablesAbstract_cf44b973-5394-4cb7-8001-07f74b23b7c1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ReceivablesAbstract_cf44b973-5394-4cb7-8001-07f74b23b7c1" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_da62b081-88e5-4c8e-b7d7-b31ccc9448b3" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LegalEntityAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_dei_LegalEntityAxis_da62b081-88e5-4c8e-b7d7-b31ccc9448b3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_435b3ffb-6d23-4c31-9d82-b748fad854a6" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_da62b081-88e5-4c8e-b7d7-b31ccc9448b3" xlink:to="loc_dei_EntityDomain_435b3ffb-6d23-4c31-9d82-b748fad854a6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_WebbankMember_07d95166-5885-427d-9e15-a251a322ed48" xlink:href="splp-20230930.xsd#splp_WebbankMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_435b3ffb-6d23-4c31-9d82-b748fad854a6" xlink:to="loc_splp_WebbankMember_07d95166-5885-427d-9e15-a251a322ed48" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablePortfolioSegmentAxis_f68df604-20aa-4403-917f-ffca14f595b9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablePortfolioSegmentAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_us-gaap_FinancingReceivablePortfolioSegmentAxis_f68df604-20aa-4403-917f-ffca14f595b9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablePortfolioSegmentDomain_15e0667d-3408-4930-8f7e-390ade9c7833" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablePortfolioSegmentDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivablePortfolioSegmentAxis_f68df604-20aa-4403-917f-ffca14f595b9" xlink:to="loc_us-gaap_FinancingReceivablePortfolioSegmentDomain_15e0667d-3408-4930-8f7e-390ade9c7833" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConsumerLoanMember_99102fdb-6b90-4b9b-8846-518d6cf34ebd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsumerLoanMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivablePortfolioSegmentDomain_15e0667d-3408-4930-8f7e-390ade9c7833" xlink:to="loc_us-gaap_ConsumerLoanMember_99102fdb-6b90-4b9b-8846-518d6cf34ebd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis_ac19328b-27aa-44d0-9081-9fdcf6256317" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis_ac19328b-27aa-44d0-9081-9fdcf6256317" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain_98a81e69-8165-4a10-bbc3-7045fe9cc0b3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis_ac19328b-27aa-44d0-9081-9fdcf6256317" xlink:to="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain_98a81e69-8165-4a10-bbc3-7045fe9cc0b3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember_3b2e0509-f1ec-4fba-b103-9264c2c1321a" xlink:href="splp-20230930.xsd#splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain_98a81e69-8165-4a10-bbc3-7045fe9cc0b3" xlink:to="loc_splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember_3b2e0509-f1ec-4fba-b103-9264c2c1321a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemAxis_26a0e9f5-6c73-47bf-abf2-e04048a7a113" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnusualOrInfrequentItemAxis"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_us-gaap_UnusualOrInfrequentItemAxis_26a0e9f5-6c73-47bf-abf2-e04048a7a113" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemDomain_8cec90df-6c70-47d5-aa66-9c8990f2e2ba" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnusualOrInfrequentItemDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_UnusualOrInfrequentItemAxis_26a0e9f5-6c73-47bf-abf2-e04048a7a113" xlink:to="loc_us-gaap_UnusualOrInfrequentItemDomain_8cec90df-6c70-47d5-aa66-9c8990f2e2ba" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LoanModificationsCOVID19Member_c9e02492-a43b-42bf-acd8-d2dd0f3c75cd" xlink:href="splp-20230930.xsd#splp_LoanModificationsCOVID19Member"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_UnusualOrInfrequentItemDomain_8cec90df-6c70-47d5-aa66-9c8990f2e2ba" xlink:to="loc_splp_LoanModificationsCOVID19Member_c9e02492-a43b-42bf-acd8-d2dd0f3c75cd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PledgedStatusAxis_5421833a-45bf-4810-a850-14fb35274783" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PledgedStatusAxis"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_us-gaap_PledgedStatusAxis_5421833a-45bf-4810-a850-14fb35274783" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PledgedStatusDomain_0340732b-cfb6-47ea-af39-fec58e5d086f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PledgedStatusDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PledgedStatusAxis_5421833a-45bf-4810-a850-14fb35274783" xlink:to="loc_us-gaap_PledgedStatusDomain_0340732b-cfb6-47ea-af39-fec58e5d086f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetPledgedAsCollateralMember_b3ed8ddb-c52f-4941-9431-8d91189cafd9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetPledgedAsCollateralMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PledgedStatusDomain_0340732b-cfb6-47ea-af39-fec58e5d086f" xlink:to="loc_us-gaap_AssetPledgedAsCollateralMember_b3ed8ddb-c52f-4941-9431-8d91189cafd9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_940c08a5-f282-4610-a6c5-acbf261aec6a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_940c08a5-f282-4610-a6c5-acbf261aec6a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_92242587-0e68-4ce0-beb2-a7abc5865876" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_940c08a5-f282-4610-a6c5-acbf261aec6a" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_92242587-0e68-4ce0-beb2-a7abc5865876" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_83b74c43-ec21-455a-8c03-7fda214a5584" xlink:href="splp-20230930.xsd#splp_CommercialAndIndustrialFinancingReceivableLoansMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_92242587-0e68-4ce0-beb2-a7abc5865876" xlink:to="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_83b74c43-ec21-455a-8c03-7fda214a5584" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConsumerLoanMember_d0e772f9-c300-4c68-b586-4991bf7772f5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsumerLoanMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_92242587-0e68-4ce0-beb2-a7abc5865876" xlink:to="loc_us-gaap_ConsumerLoanMember_d0e772f9-c300-4c68-b586-4991bf7772f5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_24ac49a2-5c2d-4c78-959c-e1d07950ef81" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeAxis"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_24ac49a2-5c2d-4c78-959c-e1d07950ef81" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_1e9feb5c-8aba-48a2-87a3-3973d1045d6a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_24ac49a2-5c2d-4c78-959c-e1d07950ef81" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_1e9feb5c-8aba-48a2-87a3-3973d1045d6a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LiabilitiesAssociatedWithPPPLoanMember_8ab5d815-96a3-4254-a9e6-5233c3d03653" xlink:href="splp-20230930.xsd#splp_LiabilitiesAssociatedWithPPPLoanMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_1e9feb5c-8aba-48a2-87a3-3973d1045d6a" xlink:to="loc_splp_LiabilitiesAssociatedWithPPPLoanMember_8ab5d815-96a3-4254-a9e6-5233c3d03653" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CollateralAxis_be2c2896-b0d7-47a5-96ce-70ec3779d4ce" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CollateralAxis"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_us-gaap_CollateralAxis_be2c2896-b0d7-47a5-96ce-70ec3779d4ce" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CollateralDomain_f70ea571-fe7e-47cc-83e7-a44af7a0f790" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CollateralDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CollateralAxis_be2c2896-b0d7-47a5-96ce-70ec3779d4ce" xlink:to="loc_us-gaap_CollateralDomain_f70ea571-fe7e-47cc-83e7-a44af7a0f790" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetPledgedAsCollateralMember_65dbfc35-143c-4804-917f-163b0b3098e7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetPledgedAsCollateralMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CollateralDomain_f70ea571-fe7e-47cc-83e7-a44af7a0f790" xlink:to="loc_us-gaap_AssetPledgedAsCollateralMember_65dbfc35-143c-4804-917f-163b0b3098e7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_41714b8c-a786-48b2-8517-970ddcf10da3" xlink:to="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesReceivableNet_93ce9b88-4359-496d-9b12-d8cbea9209a1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesReceivableNet"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_NotesReceivableNet_93ce9b88-4359-496d-9b12-d8cbea9209a1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ServicingAsset_0bb375c4-2691-4ecc-8b7e-b658074c1b7b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ServicingAsset"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_ServicingAsset_0bb375c4-2691-4ecc-8b7e-b658074c1b7b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleOfLoansHeldForSale_15452a27-f380-4785-86b6-57be5238bd79" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleOfLoansHeldForSale"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_ProceedsFromSaleOfLoansHeldForSale_15452a27-f380-4785-86b6-57be5238bd79" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToPurchaseLoansHeldForSale_32c0dabf-7c08-4fc3-9de5-c2fc4c4466e4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToPurchaseLoansHeldForSale"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_PaymentsToPurchaseLoansHeldForSale_32c0dabf-7c08-4fc3-9de5-c2fc4c4466e4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease_21bd1352-1c60-4421-be17-66ece22386d3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease_21bd1352-1c60-4421-be17-66ece22386d3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage_c6808f2c-ad2a-4f5e-ab61-be23ebd8faf0" xlink:href="splp-20230930.xsd#splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage_c6808f2c-ad2a-4f5e-ab61-be23ebd8faf0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableReservePeriodIncreaseDecrease_3e2dcc14-305e-495e-8a5c-bad5f82d6320" xlink:href="splp-20230930.xsd#splp_FinancingReceivableReservePeriodIncreaseDecrease"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_splp_FinancingReceivableReservePeriodIncreaseDecrease_3e2dcc14-305e-495e-8a5c-bad5f82d6320" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableReserve_397d4ba1-0d96-4f9f-9050-cd2758b68c42" xlink:href="splp-20230930.xsd#splp_FinancingReceivableReserve"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_splp_FinancingReceivableReserve_397d4ba1-0d96-4f9f-9050-cd2758b68c42" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableReservePercentage_9edf22f5-b0a4-4d9f-8841-016c9fea5d32" xlink:href="splp-20230930.xsd#splp_FinancingReceivableReservePercentage"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_splp_FinancingReceivableReservePercentage_9edf22f5-b0a4-4d9f-8841-016c9fea5d32" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing_d9636a0e-9086-4537-98f0-ea5c9b271df1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing"/> <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing_d9636a0e-9086-4537-98f0-ea5c9b271df1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus_aa75edff-8aac-4875-a829-1b02b620fd84" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus"/> <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus_aa75edff-8aac-4875-a829-1b02b620fd84" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherBorrowings_95683f8d-a52d-4375-a45b-636ba31e76e0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherBorrowings"/> <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_OtherBorrowings_95683f8d-a52d-4375-a45b-636ba31e76e0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentDecreaseForgiveness_e6e21c96-6e4c-4715-9c1c-f0979740f9ac" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentDecreaseForgiveness"/> <link:presentationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_us-gaap_DebtInstrumentDecreaseForgiveness_e6e21c96-6e4c-4715-9c1c-f0979740f9ac" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableNumberOfShortTermDeferments_f2871725-f7df-434d-b0e3-6c1d95596a7b" xlink:href="splp-20230930.xsd#splp_FinancingReceivableNumberOfShortTermDeferments"/> <link:presentationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_splp_FinancingReceivableNumberOfShortTermDeferments_f2871725-f7df-434d-b0e3-6c1d95596a7b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancingReceivableAfterAllowanceForCreditLossPercentage_14dfdd82-ecff-4762-817c-e7a6c6dafb40" xlink:href="splp-20230930.xsd#splp_FinancingReceivableAfterAllowanceForCreditLossPercentage"/> <link:presentationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_6ac26809-fe7d-46f6-a7aa-3a195a5e8cdc" xlink:to="loc_splp_FinancingReceivableAfterAllowanceForCreditLossPercentage_14dfdd82-ecff-4762-817c-e7a6c6dafb40" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleChangesinAllowanceforLoanandLeaseLossesDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#LoansReceivableIncludingLoansHeldForSaleChangesinAllowanceforLoanandLeaseLossesDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleChangesinAllowanceforLoanandLeaseLossesDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReceivablesAbstract_c2eec814-372e-45ff-8a43-2ec64218d1ef" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_193d8752-480c-4efc-9d6b-ebb0e6c1fa0e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ReceivablesAbstract_c2eec814-372e-45ff-8a43-2ec64218d1ef" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_193d8752-480c-4efc-9d6b-ebb0e6c1fa0e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_3cc46af3-5313-4ae8-9a73-ecb29e0107c2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_193d8752-480c-4efc-9d6b-ebb0e6c1fa0e" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_3cc46af3-5313-4ae8-9a73-ecb29e0107c2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8470a7cf-a8bc-4caa-bd4a-d87ddd476372" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_3cc46af3-5313-4ae8-9a73-ecb29e0107c2" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8470a7cf-a8bc-4caa-bd4a-d87ddd476372" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember_61f57092-fbcf-414d-9d8b-27af5a1e4aad" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommercialRealEstatePortfolioSegmentMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8470a7cf-a8bc-4caa-bd4a-d87ddd476372" xlink:to="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember_61f57092-fbcf-414d-9d8b-27af5a1e4aad" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_be6348c0-f6f1-49b7-83dc-a87fe20da0c8" xlink:href="splp-20230930.xsd#splp_CommercialAndIndustrialFinancingReceivableLoansMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8470a7cf-a8bc-4caa-bd4a-d87ddd476372" xlink:to="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_be6348c0-f6f1-49b7-83dc-a87fe20da0c8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConsumerLoanMember_800d1450-b242-4c62-81d3-ad499be8ac63" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsumerLoanMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8470a7cf-a8bc-4caa-bd4a-d87ddd476372" xlink:to="loc_us-gaap_ConsumerLoanMember_800d1450-b242-4c62-81d3-ad499be8ac63" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_7411a98e-152e-4c60-96c6-af70f4f087a8" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_193d8752-480c-4efc-9d6b-ebb0e6c1fa0e" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_7411a98e-152e-4c60-96c6-af70f4f087a8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_04652133-b08a-4440-a4ff-b9a05c3a9039" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_7411a98e-152e-4c60-96c6-af70f4f087a8" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_04652133-b08a-4440-a4ff-b9a05c3a9039" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_e7b0ca57-3d6c-4bf8-a57b-11b5d760d2f6" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_04652133-b08a-4440-a4ff-b9a05c3a9039" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_e7b0ca57-3d6c-4bf8-a57b-11b5d760d2f6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdjustmentsForNewAccountingPronouncementsAxis_65111118-051c-463a-a644-aadf8ea70b4e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsForNewAccountingPronouncementsAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_193d8752-480c-4efc-9d6b-ebb0e6c1fa0e" xlink:to="loc_us-gaap_AdjustmentsForNewAccountingPronouncementsAxis_65111118-051c-463a-a644-aadf8ea70b4e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TypeOfAdoptionMember_13bf5a2b-de6c-44f2-9319-6f226e23126b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TypeOfAdoptionMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsForNewAccountingPronouncementsAxis_65111118-051c-463a-a644-aadf8ea70b4e" xlink:to="loc_us-gaap_TypeOfAdoptionMember_13bf5a2b-de6c-44f2-9319-6f226e23126b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountingStandardsUpdate201613Member_fb9b0c23-d0cf-4339-979a-97d1a30632fa" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingStandardsUpdate201613Member"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TypeOfAdoptionMember_13bf5a2b-de6c-44f2-9319-6f226e23126b" xlink:to="loc_us-gaap_AccountingStandardsUpdate201613Member_fb9b0c23-d0cf-4339-979a-97d1a30632fa" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_5563626c-8077-4446-b0be-e9cd6041f8c0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_193d8752-480c-4efc-9d6b-ebb0e6c1fa0e" xlink:to="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_5563626c-8077-4446-b0be-e9cd6041f8c0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward_35c3012e-3fe9-434d-878c-dd74f2c687e4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_5563626c-8077-4446-b0be-e9cd6041f8c0" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward_35c3012e-3fe9-434d-878c-dd74f2c687e4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_3e285501-61d0-4283-9265-90c93ea50d38" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLosses"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward_35c3012e-3fe9-434d-878c-dd74f2c687e4" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_3e285501-61d0-4283-9265-90c93ea50d38" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs_79cb4cbf-00ef-4467-a56e-d763e67a5d99" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward_35c3012e-3fe9-434d-878c-dd74f2c687e4" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs_79cb4cbf-00ef-4467-a56e-d763e67a5d99" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery_10e8153f-cae8-40d3-a9db-77ddc2102115" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward_35c3012e-3fe9-434d-878c-dd74f2c687e4" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery_10e8153f-cae8-40d3-a9db-77ddc2102115" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProvisionForLoanLossesExpensed_120ec0b6-d56e-4a5a-be39-c1a85077b3fd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProvisionForLoanLossesExpensed"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward_35c3012e-3fe9-434d-878c-dd74f2c687e4" xlink:to="loc_us-gaap_ProvisionForLoanLossesExpensed_120ec0b6-d56e-4a5a-be39-c1a85077b3fd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_2d789ebe-889f-4808-970c-081193633b50" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLosses"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward_35c3012e-3fe9-434d-878c-dd74f2c687e4" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_2d789ebe-889f-4808-970c-081193633b50" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleAllowanceforLoanandLeaseLossesandOutstandingLoansDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#LoansReceivableIncludingLoansHeldForSaleAllowanceforLoanandLeaseLossesandOutstandingLoansDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleAllowanceforLoanandLeaseLossesandOutstandingLoansDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReceivablesAbstract_ebd411de-595e-4810-8e18-86100b94f919" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4e60b214-3ad5-4a0a-a521-06b4caafd120" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ReceivablesAbstract_ebd411de-595e-4810-8e18-86100b94f919" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4e60b214-3ad5-4a0a-a521-06b4caafd120" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_13aa7eb1-6f97-4971-8bc7-291838133bdd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4e60b214-3ad5-4a0a-a521-06b4caafd120" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_13aa7eb1-6f97-4971-8bc7-291838133bdd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_d79193e3-7509-47d2-b55b-e637a6d188e2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_13aa7eb1-6f97-4971-8bc7-291838133bdd" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_d79193e3-7509-47d2-b55b-e637a6d188e2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember_de472490-6b43-454d-8785-e4e2794d3e48" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommercialRealEstatePortfolioSegmentMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_d79193e3-7509-47d2-b55b-e637a6d188e2" xlink:to="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember_de472490-6b43-454d-8785-e4e2794d3e48" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_8dc0346a-85fd-4636-bf3c-4b91657f735b" xlink:href="splp-20230930.xsd#splp_CommercialAndIndustrialFinancingReceivableLoansMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_d79193e3-7509-47d2-b55b-e637a6d188e2" xlink:to="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_8dc0346a-85fd-4636-bf3c-4b91657f735b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConsumerLoanMember_cb67d31e-c323-4ab8-8ab9-58e26c411964" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsumerLoanMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_d79193e3-7509-47d2-b55b-e637a6d188e2" xlink:to="loc_us-gaap_ConsumerLoanMember_cb67d31e-c323-4ab8-8ab9-58e26c411964" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_d646ecd2-34e1-41a0-8c69-987916fac334" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4e60b214-3ad5-4a0a-a521-06b4caafd120" xlink:to="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_d646ecd2-34e1-41a0-8c69-987916fac334" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1_75d49792-780c-451b-9809-a2e949175bdf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_d646ecd2-34e1-41a0-8c69-987916fac334" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1_75d49792-780c-451b-9809-a2e949175bdf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment_d90d88fb-5dfe-434e-ab6b-b3c69cc48717" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_d646ecd2-34e1-41a0-8c69-987916fac334" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment_d90d88fb-5dfe-434e-ab6b-b3c69cc48717" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_1332f2ac-9735-4eb7-8b03-bdd7204b0633" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableAllowanceForCreditLosses"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_d646ecd2-34e1-41a0-8c69-987916fac334" xlink:to="loc_us-gaap_FinancingReceivableAllowanceForCreditLosses_1332f2ac-9735-4eb7-8b03-bdd7204b0633" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment_1e6c8c6c-4a2d-4e23-91f4-13d256031d93" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_d646ecd2-34e1-41a0-8c69-987916fac334" xlink:to="loc_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment_1e6c8c6c-4a2d-4e23-91f4-13d256031d93" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment_b3f69314-d415-4201-9cad-f87de922cf3a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_d646ecd2-34e1-41a0-8c69-987916fac334" xlink:to="loc_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment_b3f69314-d415-4201-9cad-f87de922cf3a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesReceivableGross_88be23e7-f404-4ea3-bd14-bf93f99c48cc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesReceivableGross"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_d646ecd2-34e1-41a0-8c69-987916fac334" xlink:to="loc_us-gaap_NotesReceivableGross_88be23e7-f404-4ea3-bd14-bf93f99c48cc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSalePastDueLoansAccruingandNonaccruingDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#LoansReceivableIncludingLoansHeldForSalePastDueLoansAccruingandNonaccruingDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSalePastDueLoansAccruingandNonaccruingDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReceivablesAbstract_c9042698-6784-48d3-8aee-422c9b491149" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_3ee20537-ad19-45dc-97ff-eadef11c0272" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ReceivablesAbstract_c9042698-6784-48d3-8aee-422c9b491149" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_3ee20537-ad19-45dc-97ff-eadef11c0272" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_20cc4575-1e45-4747-8ca9-735d49e781ff" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_3ee20537-ad19-45dc-97ff-eadef11c0272" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_20cc4575-1e45-4747-8ca9-735d49e781ff" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_5cd7f5ba-1b81-4657-bb19-2c250c34ecc2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_20cc4575-1e45-4747-8ca9-735d49e781ff" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_5cd7f5ba-1b81-4657-bb19-2c250c34ecc2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember_1ac0bf2d-6f84-4b51-8928-d2cb08278902" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommercialRealEstatePortfolioSegmentMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_5cd7f5ba-1b81-4657-bb19-2c250c34ecc2" xlink:to="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember_1ac0bf2d-6f84-4b51-8928-d2cb08278902" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_074fc9a1-81d1-4fbd-8ef0-ee186be2b1eb" xlink:href="splp-20230930.xsd#splp_CommercialAndIndustrialFinancingReceivableLoansMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_5cd7f5ba-1b81-4657-bb19-2c250c34ecc2" xlink:to="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_074fc9a1-81d1-4fbd-8ef0-ee186be2b1eb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConsumerLoanMember_6ae98345-070a-42c5-a15c-a8ecbffe4daa" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsumerLoanMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_5cd7f5ba-1b81-4657-bb19-2c250c34ecc2" xlink:to="loc_us-gaap_ConsumerLoanMember_6ae98345-070a-42c5-a15c-a8ecbffe4daa" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablesPeriodPastDueAxis_ac8ace03-89e3-410e-a94c-bdcd80440e76" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablesPeriodPastDueAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_3ee20537-ad19-45dc-97ff-eadef11c0272" xlink:to="loc_us-gaap_FinancingReceivablesPeriodPastDueAxis_ac8ace03-89e3-410e-a94c-bdcd80440e76" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablesPeriodPastDueDomain_e0e42586-1584-4259-9f5f-38f938b3afdd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablesPeriodPastDueDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivablesPeriodPastDueAxis_ac8ace03-89e3-410e-a94c-bdcd80440e76" xlink:to="loc_us-gaap_FinancingReceivablesPeriodPastDueDomain_e0e42586-1584-4259-9f5f-38f938b3afdd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialAssetNotPastDueMember_d162b42d-fde4-45c0-a713-047bfd0e97c1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialAssetNotPastDueMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivablesPeriodPastDueDomain_e0e42586-1584-4259-9f5f-38f938b3afdd" xlink:to="loc_us-gaap_FinancialAssetNotPastDueMember_d162b42d-fde4-45c0-a713-047bfd0e97c1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialAsset30To89DaysPastDueMember_c64a1dca-a413-4cd4-85c0-36143fbd7785" xlink:href="splp-20230930.xsd#splp_FinancialAsset30To89DaysPastDueMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivablesPeriodPastDueDomain_e0e42586-1584-4259-9f5f-38f938b3afdd" xlink:to="loc_splp_FinancialAsset30To89DaysPastDueMember_c64a1dca-a413-4cd4-85c0-36143fbd7785" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_dcc42974-0fd2-40eb-8748-42a28415d42d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivablesPeriodPastDueDomain_e0e42586-1584-4259-9f5f-38f938b3afdd" xlink:to="loc_us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_dcc42974-0fd2-40eb-8748-42a28415d42d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialAssetPastDueMember_748f2718-dcbc-4b41-8dbd-b2cbe592125c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialAssetPastDueMember"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivablesPeriodPastDueDomain_e0e42586-1584-4259-9f5f-38f938b3afdd" xlink:to="loc_us-gaap_FinancialAssetPastDueMember_748f2718-dcbc-4b41-8dbd-b2cbe592125c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_98cc4a3e-f20f-43b7-b0e3-c57e35767a9c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_3ee20537-ad19-45dc-97ff-eadef11c0272" xlink:to="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_98cc4a3e-f20f-43b7-b0e3-c57e35767a9c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesReceivableGross_6df516c4-d25f-45d9-a267-0e283a3a09c8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesReceivableGross"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_98cc4a3e-f20f-43b7-b0e3-c57e35767a9c" xlink:to="loc_us-gaap_NotesReceivableGross_6df516c4-d25f-45d9-a267-0e283a3a09c8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing_bef7388e-a4f6-4eef-a50d-48eb6c85f7c0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_98cc4a3e-f20f-43b7-b0e3-c57e35767a9c" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing_bef7388e-a4f6-4eef-a50d-48eb6c85f7c0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus_60b3ee06-5fc9-42ed-b123-5a70b81c1252" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_98cc4a3e-f20f-43b7-b0e3-c57e35767a9c" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus_60b3ee06-5fc9-42ed-b123-5a70b81c1252" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleOutstandingLoansAccruingandNonaccruingDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#LoansReceivableIncludingLoansHeldForSaleOutstandingLoansAccruingandNonaccruingDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/LoansReceivableIncludingLoansHeldForSaleOutstandingLoansAccruingandNonaccruingDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReceivablesAbstract_4c7a2eed-b817-4f29-96f8-b3f32b3d5da7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_491e3eaa-2266-49a1-bda5-233c9cd1e037" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ReceivablesAbstract_4c7a2eed-b817-4f29-96f8-b3f32b3d5da7" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_491e3eaa-2266-49a1-bda5-233c9cd1e037" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InternalCreditAssessmentAxis_d89ada93-ec15-40b9-ab40-78231e06ac74" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InternalCreditAssessmentAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_491e3eaa-2266-49a1-bda5-233c9cd1e037" xlink:to="loc_us-gaap_InternalCreditAssessmentAxis_d89ada93-ec15-40b9-ab40-78231e06ac74" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InternalCreditAssessmentDomain_d73710b5-8394-4d25-8f6e-2496d9268ba0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InternalCreditAssessmentDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InternalCreditAssessmentAxis_d89ada93-ec15-40b9-ab40-78231e06ac74" xlink:to="loc_us-gaap_InternalCreditAssessmentDomain_d73710b5-8394-4d25-8f6e-2496d9268ba0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NonGradedMember_f07f407b-ce5a-4604-8feb-476eb8cb9f16" xlink:href="splp-20230930.xsd#splp_NonGradedMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InternalCreditAssessmentDomain_d73710b5-8394-4d25-8f6e-2496d9268ba0" xlink:to="loc_splp_NonGradedMember_f07f407b-ce5a-4604-8feb-476eb8cb9f16" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PassMember_13bbdc2f-c0da-489c-973e-5a1598b5aee8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PassMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InternalCreditAssessmentDomain_d73710b5-8394-4d25-8f6e-2496d9268ba0" xlink:to="loc_us-gaap_PassMember_13bbdc2f-c0da-489c-973e-5a1598b5aee8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SpecialMentionMember_32929b00-96dd-46e3-865d-36aa0f87041d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SpecialMentionMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InternalCreditAssessmentDomain_d73710b5-8394-4d25-8f6e-2496d9268ba0" xlink:to="loc_us-gaap_SpecialMentionMember_32929b00-96dd-46e3-865d-36aa0f87041d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubstandardMember_f5cb6ea6-7732-4c31-98bc-ead1b3bd037b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubstandardMember"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InternalCreditAssessmentDomain_d73710b5-8394-4d25-8f6e-2496d9268ba0" xlink:to="loc_us-gaap_SubstandardMember_f5cb6ea6-7732-4c31-98bc-ead1b3bd037b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DoubtfulMember_d57c961e-b27a-48a6-8847-e0185081baf0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DoubtfulMember"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InternalCreditAssessmentDomain_d73710b5-8394-4d25-8f6e-2496d9268ba0" xlink:to="loc_us-gaap_DoubtfulMember_d57c961e-b27a-48a6-8847-e0185081baf0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_a4ca4606-cb19-43fc-8d23-858b24a4185a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_491e3eaa-2266-49a1-bda5-233c9cd1e037" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_a4ca4606-cb19-43fc-8d23-858b24a4185a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8d25bb78-dbdf-42a9-bdc4-b795d0e701be" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis_a4ca4606-cb19-43fc-8d23-858b24a4185a" xlink:to="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8d25bb78-dbdf-42a9-bdc4-b795d0e701be" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember_19f31417-bcde-4285-bc1d-3dcfa1d8a6a8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommercialRealEstatePortfolioSegmentMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8d25bb78-dbdf-42a9-bdc4-b795d0e701be" xlink:to="loc_us-gaap_CommercialRealEstatePortfolioSegmentMember_19f31417-bcde-4285-bc1d-3dcfa1d8a6a8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_f30ddbcf-7c89-42a5-84ed-2d134cf92ffb" xlink:href="splp-20230930.xsd#splp_CommercialAndIndustrialFinancingReceivableLoansMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8d25bb78-dbdf-42a9-bdc4-b795d0e701be" xlink:to="loc_splp_CommercialAndIndustrialFinancingReceivableLoansMember_f30ddbcf-7c89-42a5-84ed-2d134cf92ffb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConsumerLoanMember_29839288-0de3-4b6f-b1a8-5b2a659514c3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConsumerLoanMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain_8d25bb78-dbdf-42a9-bdc4-b795d0e701be" xlink:to="loc_us-gaap_ConsumerLoanMember_29839288-0de3-4b6f-b1a8-5b2a659514c3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_7a33bebe-a579-4733-977a-8a3a51d0ba22" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_491e3eaa-2266-49a1-bda5-233c9cd1e037" xlink:to="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_7a33bebe-a579-4733-977a-8a3a51d0ba22" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesReceivableNet_01f24653-9e3d-45a5-a5f1-a9a7af097d0a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesReceivableNet"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_7a33bebe-a579-4733-977a-8a3a51d0ba22" xlink:to="loc_us-gaap_NotesReceivableNet_01f24653-9e3d-45a5-a5f1-a9a7af097d0a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InventoriesNetSummaryofInventoriesDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#InventoriesNetSummaryofInventoriesDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/InventoriesNetSummaryofInventoriesDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryDisclosureAbstract_35d08602-c5ad-4217-8b8d-9193513f289e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryFinishedGoods_c5ab18c0-d121-4fde-b305-d238fd5b0a84" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryFinishedGoods"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_35d08602-c5ad-4217-8b8d-9193513f289e" xlink:to="loc_us-gaap_InventoryFinishedGoods_c5ab18c0-d121-4fde-b305-d238fd5b0a84" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryWorkInProcess_1bdcdc11-f1a1-45ea-9c49-6fa71dbae785" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryWorkInProcess"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_35d08602-c5ad-4217-8b8d-9193513f289e" xlink:to="loc_us-gaap_InventoryWorkInProcess_1bdcdc11-f1a1-45ea-9c49-6fa71dbae785" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryRawMaterials_689af612-982a-4098-a4c0-1394c00ec979" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryRawMaterials"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_35d08602-c5ad-4217-8b8d-9193513f289e" xlink:to="loc_us-gaap_InventoryRawMaterials_689af612-982a-4098-a4c0-1394c00ec979" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherInventory_7e1d754f-401e-46b3-a98c-35248781123c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherInventory"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_35d08602-c5ad-4217-8b8d-9193513f289e" xlink:to="loc_us-gaap_OtherInventory_7e1d754f-401e-46b3-a98c-35248781123c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryGross_9606dcaa-4224-4e43-a647-48d48825c83d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryGross"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_35d08602-c5ad-4217-8b8d-9193513f289e" xlink:to="loc_us-gaap_InventoryGross_9606dcaa-4224-4e43-a647-48d48825c83d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryLIFOReserve_78ed047c-4c80-4933-a8b2-20439f236581" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryLIFOReserve"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_35d08602-c5ad-4217-8b8d-9193513f289e" xlink:to="loc_us-gaap_InventoryLIFOReserve_78ed047c-4c80-4933-a8b2-20439f236581" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryNet_ab38a4f5-cc2f-497a-8619-d8d8b2e3c838" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_35d08602-c5ad-4217-8b8d-9193513f289e" xlink:to="loc_us-gaap_InventoryNet_ab38a4f5-cc2f-497a-8619-d8d8b2e3c838" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InventoriesNetNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#InventoriesNetNarrativeDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/InventoriesNetNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryDisclosureAbstract_6f42e143-3fe7-47bf-ad1c-4bb57fd9564e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryCurrentTable_78aefc6a-febe-49c0-bd7e-10f73b119e2e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryCurrentTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_6f42e143-3fe7-47bf-ad1c-4bb57fd9564e" xlink:to="loc_us-gaap_InventoryCurrentTable_78aefc6a-febe-49c0-bd7e-10f73b119e2e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CounterpartyNameAxis_ae8e44a6-3320-461d-ae1f-2923370d90b0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CounterpartyNameAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryCurrentTable_78aefc6a-febe-49c0-bd7e-10f73b119e2e" xlink:to="loc_srt_CounterpartyNameAxis_ae8e44a6-3320-461d-ae1f-2923370d90b0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RepurchaseAgreementCounterpartyNameDomain_a5da7c24-948d-4fb5-969f-2ddb59caf5a9" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RepurchaseAgreementCounterpartyNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_CounterpartyNameAxis_ae8e44a6-3320-461d-ae1f-2923370d90b0" xlink:to="loc_srt_RepurchaseAgreementCounterpartyNameDomain_a5da7c24-948d-4fb5-969f-2ddb59caf5a9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BankofNovaScotiaMember_42990166-10ee-4ed5-a0e7-546bdc17657b" xlink:href="splp-20230930.xsd#splp_BankofNovaScotiaMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RepurchaseAgreementCounterpartyNameDomain_a5da7c24-948d-4fb5-969f-2ddb59caf5a9" xlink:to="loc_splp_BankofNovaScotiaMember_42990166-10ee-4ed5-a0e7-546bdc17657b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TransactionTypeAxis_d2d295d1-d3ed-429a-8709-c0e21b1e9ad0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransactionTypeAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryCurrentTable_78aefc6a-febe-49c0-bd7e-10f73b119e2e" xlink:to="loc_us-gaap_TransactionTypeAxis_d2d295d1-d3ed-429a-8709-c0e21b1e9ad0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TransactionDomain_498e5775-1670-46e7-abe4-abb2eac6053b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransactionDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TransactionTypeAxis_d2d295d1-d3ed-429a-8709-c0e21b1e9ad0" xlink:to="loc_us-gaap_TransactionDomain_498e5775-1670-46e7-abe4-abb2eac6053b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ConsignmentAgreementMember_d1551298-d8c9-4290-836e-0afd6a0a532d" xlink:href="splp-20230930.xsd#splp_ConsignmentAgreementMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TransactionDomain_498e5775-1670-46e7-abe4-abb2eac6053b" xlink:to="loc_splp_ConsignmentAgreementMember_d1551298-d8c9-4290-836e-0afd6a0a532d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PublicUtilitiesInventoryAxis_10de2f16-ec08-49c3-b436-8b45f02c2f29" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PublicUtilitiesInventoryAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryCurrentTable_78aefc6a-febe-49c0-bd7e-10f73b119e2e" xlink:to="loc_us-gaap_PublicUtilitiesInventoryAxis_10de2f16-ec08-49c3-b436-8b45f02c2f29" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PublicUtilitiesInventoryTypeDomain_a87538f8-35cf-4037-b320-1b5ab73e57d3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PublicUtilitiesInventoryTypeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PublicUtilitiesInventoryAxis_10de2f16-ec08-49c3-b436-8b45f02c2f29" xlink:to="loc_us-gaap_PublicUtilitiesInventoryTypeDomain_a87538f8-35cf-4037-b320-1b5ab73e57d3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SilverMember_d2de35ea-34b7-4b9d-a875-0c093db79770" xlink:href="splp-20230930.xsd#splp_SilverMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PublicUtilitiesInventoryTypeDomain_a87538f8-35cf-4037-b320-1b5ab73e57d3" xlink:to="loc_splp_SilverMember_d2de35ea-34b7-4b9d-a875-0c093db79770" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryLineItems_50608058-6912-4fc9-8bce-750b35d28ef6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryLineItems"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryCurrentTable_78aefc6a-febe-49c0-bd7e-10f73b119e2e" xlink:to="loc_us-gaap_InventoryLineItems_50608058-6912-4fc9-8bce-750b35d28ef6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment_41df1be6-bc0c-4c60-a5ce-cd66f2c228ca" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryLineItems_50608058-6912-4fc9-8bce-750b35d28ef6" xlink:to="loc_us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment_41df1be6-bc0c-4c60-a5ce-cd66f2c228ca" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InventoriesNetSupplementalInventoryInformationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#InventoriesNetSupplementalInventoryInformationDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/InventoriesNetSupplementalInventoryInformationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryDisclosureAbstract_18dbebc4-9baa-46dc-a5d4-2af48c3d739e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LIFOInventoryAmount_13d0d7a8-7516-44c9-a18d-84c2d0a12f16" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LIFOInventoryAmount"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_18dbebc4-9baa-46dc-a5d4-2af48c3d739e" xlink:to="loc_us-gaap_LIFOInventoryAmount_13d0d7a8-7516-44c9-a18d-84c2d0a12f16" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LIFOInventoryAmountPrimarilyatFairValue_ceeb162b-cee9-44c8-a7de-dda0366c6ccb" xlink:href="splp-20230930.xsd#splp_LIFOInventoryAmountPrimarilyatFairValue"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_18dbebc4-9baa-46dc-a5d4-2af48c3d739e" xlink:to="loc_splp_LIFOInventoryAmountPrimarilyatFairValue_ceeb162b-cee9-44c8-a7de-dda0366c6ccb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_MarketValuePerOunceSilver_ad433150-e0cc-43cc-9a76-dbbb473d68ac" xlink:href="splp-20230930.xsd#splp_MarketValuePerOunceSilver"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_18dbebc4-9baa-46dc-a5d4-2af48c3d739e" xlink:to="loc_splp_MarketValuePerOunceSilver_ad433150-e0cc-43cc-9a76-dbbb473d68ac" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_MarketValuePerOunceGold_ea205d70-aa0b-4093-90e9-13e90c6f6923" xlink:href="splp-20230930.xsd#splp_MarketValuePerOunceGold"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_18dbebc4-9baa-46dc-a5d4-2af48c3d739e" xlink:to="loc_splp_MarketValuePerOunceGold_ea205d70-aa0b-4093-90e9-13e90c6f6923" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_MarketValuePerOuncePlatinum_53fbcb9b-903e-4077-96d6-9d773f009f0b" xlink:href="splp-20230930.xsd#splp_MarketValuePerOuncePlatinum"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_18dbebc4-9baa-46dc-a5d4-2af48c3d739e" xlink:to="loc_splp_MarketValuePerOuncePlatinum_53fbcb9b-903e-4077-96d6-9d773f009f0b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_MarketValuePerOuncePalladium_c6d08c45-92b9-4e07-9d0e-37aed8d52761" xlink:href="splp-20230930.xsd#splp_MarketValuePerOuncePalladium"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_18dbebc4-9baa-46dc-a5d4-2af48c3d739e" xlink:to="loc_splp_MarketValuePerOuncePalladium_c6d08c45-92b9-4e07-9d0e-37aed8d52761" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetGoodwillReconciliationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#GoodwillandOtherIntangibleAssetsNetGoodwillReconciliationDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetGoodwillReconciliationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_2c245aa8-7308-4eb3-83e5-7d6856568139" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfGoodwillTable_3d4a2808-5f42-46e5-9fba-832e3a7a6e1c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfGoodwillTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_2c245aa8-7308-4eb3-83e5-7d6856568139" xlink:to="loc_us-gaap_ScheduleOfGoodwillTable_3d4a2808-5f42-46e5-9fba-832e3a7a6e1c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_9db0babb-7558-48e3-b5f1-cdb95cd57005" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfGoodwillTable_3d4a2808-5f42-46e5-9fba-832e3a7a6e1c" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_9db0babb-7558-48e3-b5f1-cdb95cd57005" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_0b918450-e82e-4c54-8752-5b94384fdf9c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_9db0babb-7558-48e3-b5f1-cdb95cd57005" xlink:to="loc_us-gaap_SegmentDomain_0b918450-e82e-4c54-8752-5b94384fdf9c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_DiversifiedIndustrialMember_04a59adf-92b3-44f0-a451-d56f63f69a46" xlink:href="splp-20230930.xsd#splp_DiversifiedIndustrialMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentDomain_0b918450-e82e-4c54-8752-5b94384fdf9c" xlink:to="loc_splp_DiversifiedIndustrialMember_04a59adf-92b3-44f0-a451-d56f63f69a46" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_EnergyMember_a1bf2558-d043-4166-964e-02a1467c2ba7" xlink:href="splp-20230930.xsd#splp_EnergyMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentDomain_0b918450-e82e-4c54-8752-5b94384fdf9c" xlink:to="loc_splp_EnergyMember_a1bf2558-d043-4166-964e-02a1467c2ba7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialServicesMember_94fa46e4-9cbb-4341-8612-ffc5ed0d60ef" xlink:href="splp-20230930.xsd#splp_FinancialServicesMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentDomain_0b918450-e82e-4c54-8752-5b94384fdf9c" xlink:to="loc_splp_FinancialServicesMember_94fa46e4-9cbb-4341-8612-ffc5ed0d60ef" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CorporateMember_f34e0061-b3fd-477b-b6fb-9202c905edfd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CorporateMember"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentDomain_0b918450-e82e-4c54-8752-5b94384fdf9c" xlink:to="loc_us-gaap_CorporateMember_f34e0061-b3fd-477b-b6fb-9202c905edfd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SupplyChainMember_6a137806-7620-45f6-8994-25db838c1697" xlink:href="splp-20230930.xsd#splp_SupplyChainMember"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentDomain_0b918450-e82e-4c54-8752-5b94384fdf9c" xlink:to="loc_splp_SupplyChainMember_6a137806-7620-45f6-8994-25db838c1697" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillLineItems_e2533c11-8cbc-4db1-b65d-5d277ce14f21" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillLineItems"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfGoodwillTable_3d4a2808-5f42-46e5-9fba-832e3a7a6e1c" xlink:to="loc_us-gaap_GoodwillLineItems_e2533c11-8cbc-4db1-b65d-5d277ce14f21" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillRollForward"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillLineItems_e2533c11-8cbc-4db1-b65d-5d277ce14f21" xlink:to="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillGross_f87edcb5-3321-4a88-b392-a7d8a80e9a7d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillGross"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:to="loc_us-gaap_GoodwillGross_f87edcb5-3321-4a88-b392-a7d8a80e9a7d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_8bac7492-bcb6-4b55-a3eb-a29dd12b1274" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:to="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_8bac7492-bcb6-4b55-a3eb-a29dd12b1274" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedPeriodStartLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_0ee339fe-d08c-45f8-8f9f-5e2b958a53c1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Goodwill"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:to="loc_us-gaap_Goodwill_0ee339fe-d08c-45f8-8f9f-5e2b958a53c1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillAcquiredDuringPeriod_224397e4-7b82-4750-9549-931c453144fc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAcquiredDuringPeriod"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:to="loc_us-gaap_GoodwillAcquiredDuringPeriod_224397e4-7b82-4750-9549-931c453144fc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillForeignCurrencyTranslationGainLoss_0b92e450-e4de-42f9-a987-d653ce265721" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillForeignCurrencyTranslationGainLoss"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:to="loc_us-gaap_GoodwillForeignCurrencyTranslationGainLoss_0b92e450-e4de-42f9-a987-d653ce265721" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillGross_504d29c7-9887-4956-b3ba-91b66cef3de8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillGross"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:to="loc_us-gaap_GoodwillGross_504d29c7-9887-4956-b3ba-91b66cef3de8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_a333090c-0e6d-4bc3-aa69-1277724929c4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:to="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_a333090c-0e6d-4bc3-aa69-1277724929c4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedPeriodEndLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_30c7261e-3b53-4c3d-bbd6-801e932e43db" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Goodwill"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillRollForward_b0b6cbcf-52c7-4871-9f45-76cdd3ebf265" xlink:to="loc_us-gaap_Goodwill_30c7261e-3b53-4c3d-bbd6-801e932e43db" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetOtherIntangibleAssetsDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#GoodwillandOtherIntangibleAssetsNetOtherIntangibleAssetsDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetOtherIntangibleAssetsDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_6c18b1ae-135c-49e5-9b9c-e254a9a2cd4b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable_52229905-2b26-4ba9-b890-7093a66606f4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_6c18b1ae-135c-49e5-9b9c-e254a9a2cd4b" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable_52229905-2b26-4ba9-b890-7093a66606f4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_0e86a83d-d4a4-40e4-8c54-5b5b0e0cd1ae" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable_52229905-2b26-4ba9-b890-7093a66606f4" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_0e86a83d-d4a4-40e4-8c54-5b5b0e0cd1ae" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_79e3a311-20c1-43ab-9d7c-46a6435bfa85" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_0e86a83d-d4a4-40e4-8c54-5b5b0e0cd1ae" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_79e3a311-20c1-43ab-9d7c-46a6435bfa85" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ProductsAndCustomerRelationshipsMember_bbd51719-d2be-4fb4-bcd1-1c7d7cfab5c7" xlink:href="splp-20230930.xsd#splp_ProductsAndCustomerRelationshipsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_79e3a311-20c1-43ab-9d7c-46a6435bfa85" xlink:to="loc_splp_ProductsAndCustomerRelationshipsMember_bbd51719-d2be-4fb4-bcd1-1c7d7cfab5c7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TrademarksMember_fa48976f-d437-4c15-a7b6-bb816143d5e0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TrademarksMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_79e3a311-20c1-43ab-9d7c-46a6435bfa85" xlink:to="loc_us-gaap_TrademarksMember_fa48976f-d437-4c15-a7b6-bb816143d5e0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PatentsAndTechnologyMember_a97a7273-ccb4-46e4-9ae3-fa7a714623e9" xlink:href="splp-20230930.xsd#splp_PatentsAndTechnologyMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_79e3a311-20c1-43ab-9d7c-46a6435bfa85" xlink:to="loc_splp_PatentsAndTechnologyMember_a97a7273-ccb4-46e4-9ae3-fa7a714623e9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherIntangibleAssetsMember_784d54e9-f403-4e7d-8a37-aa795400774c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherIntangibleAssetsMember"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_79e3a311-20c1-43ab-9d7c-46a6435bfa85" xlink:to="loc_us-gaap_OtherIntangibleAssetsMember_784d54e9-f403-4e7d-8a37-aa795400774c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems_47242a2f-eb53-41e3-bc5d-615d4d1a6cc7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTable_52229905-2b26-4ba9-b890-7093a66606f4" xlink:to="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems_47242a2f-eb53-41e3-bc5d-615d4d1a6cc7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsGross_85597541-cffa-4190-b7c0-e7860a3bf89c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsGross"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems_47242a2f-eb53-41e3-bc5d-615d4d1a6cc7" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsGross_85597541-cffa-4190-b7c0-e7860a3bf89c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_6a7bb9ae-ffc2-4b5a-9854-90b56e91e351" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems_47242a2f-eb53-41e3-bc5d-615d4d1a6cc7" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_6a7bb9ae-ffc2-4b5a-9854-90b56e91e351" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsNet_b2eef3d4-ed70-4e8b-8354-f18e53adb98f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems_47242a2f-eb53-41e3-bc5d-615d4d1a6cc7" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsNet_b2eef3d4-ed70-4e8b-8354-f18e53adb98f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#GoodwillandOtherIntangibleAssetsNetNarrativeDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_933265e0-4c8b-466a-b8cf-7dde998b4790" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedTrademarks_15792856-0a39-436c-b3a1-53a68fd7a88e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IndefiniteLivedTrademarks"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_933265e0-4c8b-466a-b8cf-7dde998b4790" xlink:to="loc_us-gaap_IndefiniteLivedTrademarks_15792856-0a39-436c-b3a1-53a68fd7a88e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AmortizationOfIntangibleAssets_ca67a478-9640-4509-8d62-df6b03bbbbde" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfIntangibleAssets"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_933265e0-4c8b-466a-b8cf-7dde998b4790" xlink:to="loc_us-gaap_AmortizationOfIntangibleAssets_ca67a478-9640-4509-8d62-df6b03bbbbde" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetFutureAmortizationExpenseDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#GoodwillandOtherIntangibleAssetsNetFutureAmortizationExpenseDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/GoodwillandOtherIntangibleAssetsNetFutureAmortizationExpenseDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_1078374a-2117-4e3d-a1ea-7ff6d67344e4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_6ba3deb5-c18a-406f-9192-d6b67a95d60d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_1078374a-2117-4e3d-a1ea-7ff6d67344e4" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_6ba3deb5-c18a-406f-9192-d6b67a95d60d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_e2073cf2-5df6-4062-b8ed-da279fbcc131" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_1078374a-2117-4e3d-a1ea-7ff6d67344e4" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_e2073cf2-5df6-4062-b8ed-da279fbcc131" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_75015e4d-0546-4a5b-9637-d1a2e5a968d4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_1078374a-2117-4e3d-a1ea-7ff6d67344e4" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_75015e4d-0546-4a5b-9637-d1a2e5a968d4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_8987334d-415e-4a51-96d8-c0f4551e038b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_1078374a-2117-4e3d-a1ea-7ff6d67344e4" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_8987334d-415e-4a51-96d8-c0f4551e038b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_d94c3d6a-ff0b-479f-ac7d-c15e582d6861" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_1078374a-2117-4e3d-a1ea-7ff6d67344e4" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_d94c3d6a-ff0b-479f-ac7d-c15e582d6861" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InvestmentsLongTermInvestmentsDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#InvestmentsLongTermInvestmentsDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/InvestmentsLongTermInvestmentsDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_a8155f5d-0324-4c2d-98a3-f0ab080eeed2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtSecuritiesAvailableForSaleTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_a8155f5d-0324-4c2d-98a3-f0ab080eeed2" xlink:to="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementLocationAxis_c20726f8-2dbf-4417-ad18-ea5cd8cea95c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementLocationAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:to="loc_us-gaap_IncomeStatementLocationAxis_c20726f8-2dbf-4417-ad18-ea5cd8cea95c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_3cc9f0cd-3e4e-4b2f-b813-0ee533bd7eb6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementLocationDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_c20726f8-2dbf-4417-ad18-ea5cd8cea95c" xlink:to="loc_us-gaap_IncomeStatementLocationDomain_3cc9f0cd-3e4e-4b2f-b813-0ee533bd7eb6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NetInvestmentLossGainMember_87f5fb11-e9ea-403a-a4f6-0489f575b8e8" xlink:href="splp-20230930.xsd#splp_NetInvestmentLossGainMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_3cc9f0cd-3e4e-4b2f-b813-0ee533bd7eb6" xlink:to="loc_splp_NetInvestmentLossGainMember_87f5fb11-e9ea-403a-a4f6-0489f575b8e8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialInstrumentAxis_5a3e534f-8bfa-40f1-83c3-b1f4e1846285" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:to="loc_us-gaap_FinancialInstrumentAxis_5a3e534f-8bfa-40f1-83c3-b1f4e1846285" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_de742ba5-09d3-4f5e-bd8d-25ee811c4ac5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancialInstrumentAxis_5a3e534f-8bfa-40f1-83c3-b1f4e1846285" xlink:to="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_de742ba5-09d3-4f5e-bd8d-25ee811c4ac5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ConvertibleNotesMember_06df5444-3cb7-42a1-bff3-b9b2f3ee9eda" xlink:href="splp-20230930.xsd#splp_ConvertibleNotesMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_de742ba5-09d3-4f5e-bd8d-25ee811c4ac5" xlink:to="loc_splp_ConvertibleNotesMember_06df5444-3cb7-42a1-bff3-b9b2f3ee9eda" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockMember_4d59aa03-a6fb-4983-aa94-81fd4f8c8807" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_de742ba5-09d3-4f5e-bd8d-25ee811c4ac5" xlink:to="loc_us-gaap_PreferredStockMember_4d59aa03-a6fb-4983-aa94-81fd4f8c8807" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_1944b38e-d66f-4832-ba5b-be6d563bd09c" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_1944b38e-d66f-4832-ba5b-be6d563bd09c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_9381c165-ec0a-4a91-879c-77ee4b0b5d45" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_1944b38e-d66f-4832-ba5b-be6d563bd09c" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_9381c165-ec0a-4a91-879c-77ee4b0b5d45" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_470997aa-c223-43ea-a95b-6320fcc7db24" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_9381c165-ec0a-4a91-879c-77ee4b0b5d45" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_470997aa-c223-43ea-a95b-6320fcc7db24" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectIncSTCNMember_4406435b-05fe-4b17-beb5-567d5b93a11e" xlink:href="splp-20230930.xsd#splp_SteelConnectIncSTCNMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_9381c165-ec0a-4a91-879c-77ee4b0b5d45" xlink:to="loc_splp_SteelConnectIncSTCNMember_4406435b-05fe-4b17-beb5-567d5b93a11e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PCSMosaicMember_25e3526f-dbd6-495f-9937-3ec66739d86c" xlink:href="splp-20230930.xsd#splp_PCSMosaicMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_9381c165-ec0a-4a91-879c-77ee4b0b5d45" xlink:to="loc_splp_PCSMosaicMember_25e3526f-dbd6-495f-9937-3ec66739d86c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LongTermInvestmentsOtherMember_d6ac4c4b-ee4e-463c-b659-fd69f60cd6b5" xlink:href="splp-20230930.xsd#splp_LongTermInvestmentsOtherMember"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_9381c165-ec0a-4a91-879c-77ee4b0b5d45" xlink:to="loc_splp_LongTermInvestmentsOtherMember_d6ac4c4b-ee4e-463c-b659-fd69f60cd6b5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_b1292266-0fb3-490f-80c8-d8ea8b559e08" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LegalEntityAxis"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:to="loc_dei_LegalEntityAxis_b1292266-0fb3-490f-80c8-d8ea8b559e08" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_dec26650-0aa5-4db6-808d-7c81401f03f3" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_b1292266-0fb3-490f-80c8-d8ea8b559e08" xlink:to="loc_dei_EntityDomain_dec26650-0aa5-4db6-808d-7c81401f03f3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectIncSTCNMember_94b1ac1e-bb48-4985-b29f-50ac9f98c178" xlink:href="splp-20230930.xsd#splp_SteelConnectIncSTCNMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_dec26650-0aa5-4db6-808d-7c81401f03f3" xlink:to="loc_splp_SteelConnectIncSTCNMember_94b1ac1e-bb48-4985-b29f-50ac9f98c178" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_c8c7e71e-fca6-4045-b0fb-f5748b3502ea" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_c8c7e71e-fca6-4045-b0fb-f5748b3502ea" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_248039cd-1da5-4c73-80c6-2fd72d399349" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_c8c7e71e-fca6-4045-b0fb-f5748b3502ea" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_248039cd-1da5-4c73-80c6-2fd72d399349" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_8f9fc7f2-ef41-4171-bedc-bd3cf115b868" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_248039cd-1da5-4c73-80c6-2fd72d399349" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_8f9fc7f2-ef41-4171-bedc-bd3cf115b868" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_7fcfcf58-477b-41a8-828f-34dd40b5219c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:to="loc_us-gaap_StatementClassOfStockAxis_7fcfcf58-477b-41a8-828f-34dd40b5219c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_c1e1e981-5050-47b0-b553-db9dc8467dc6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementClassOfStockAxis_7fcfcf58-477b-41a8-828f-34dd40b5219c" xlink:to="loc_us-gaap_ClassOfStockDomain_c1e1e981-5050-47b0-b553-db9dc8467dc6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SeriesEConvertiblePreferredStockMember_4a33ddc2-ab54-42c4-881c-f10d319b5e53" xlink:href="splp-20230930.xsd#splp_SeriesEConvertiblePreferredStockMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockDomain_c1e1e981-5050-47b0-b553-db9dc8467dc6" xlink:to="loc_splp_SeriesEConvertiblePreferredStockMember_4a33ddc2-ab54-42c4-881c-f10d319b5e53" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems_4f3915e9-714c-42bf-965b-96c7397396af" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtSecuritiesAvailableForSaleTable_6dec644b-4185-4e31-b422-bf9b20deae2f" xlink:to="loc_us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems_4f3915e9-714c-42bf-965b-96c7397396af" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AvailableForSaleSecuritiesAbstract_a11567b1-fe55-4f8d-88ce-8f28cff86c01" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AvailableForSaleSecuritiesAbstract"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems_4f3915e9-714c-42bf-965b-96c7397396af" xlink:to="loc_us-gaap_AvailableForSaleSecuritiesAbstract_a11567b1-fe55-4f8d-88ce-8f28cff86c01" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MarketableSecuritiesAbstract_6c3f08dc-aa8f-4998-a773-6d3da9cc71da" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MarketableSecuritiesAbstract"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AvailableForSaleSecuritiesAbstract_a11567b1-fe55-4f8d-88ce-8f28cff86c01" xlink:to="loc_us-gaap_MarketableSecuritiesAbstract_6c3f08dc-aa8f-4998-a773-6d3da9cc71da" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_6943a5a0-dc7a-4158-9b1d-dcb4a33bfb48" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_MarketableSecuritiesAbstract_6c3f08dc-aa8f-4998-a773-6d3da9cc71da" xlink:to="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_6943a5a0-dc7a-4158-9b1d-dcb4a33bfb48" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MarketableSecuritiesNoncurrent_74bcf009-c9a9-4308-9aac-35a1d50fdc9f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MarketableSecuritiesNoncurrent"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_MarketableSecuritiesAbstract_6c3f08dc-aa8f-4998-a773-6d3da9cc71da" xlink:to="loc_us-gaap_MarketableSecuritiesNoncurrent_74bcf009-c9a9-4308-9aac-35a1d50fdc9f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentsFairValueDisclosure_1f8b5fcc-d5a6-476c-b557-1be46a21512e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentsFairValueDisclosure"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_MarketableSecuritiesAbstract_6c3f08dc-aa8f-4998-a773-6d3da9cc71da" xlink:to="loc_us-gaap_EquityMethodInvestmentsFairValueDisclosure_1f8b5fcc-d5a6-476c-b557-1be46a21512e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets_18ad6c1a-4aa6-4639-8192-1824a643736b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_MarketableSecuritiesAbstract_6c3f08dc-aa8f-4998-a773-6d3da9cc71da" xlink:to="loc_us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets_18ad6c1a-4aa6-4639-8192-1824a643736b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage_28af30bf-8ad6-4147-adb5-eda435bbf1d8" xlink:href="splp-20230930.xsd#splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_MarketableSecuritiesAbstract_6c3f08dc-aa8f-4998-a773-6d3da9cc71da" xlink:to="loc_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage_28af30bf-8ad6-4147-adb5-eda435bbf1d8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_23dd0aea-9232-487c-b9fb-2c204c0a7196" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems_4f3915e9-714c-42bf-965b-96c7397396af" xlink:to="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_23dd0aea-9232-487c-b9fb-2c204c0a7196" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_InvestmentsInAssociatedCompaniesAbstract_8d01ab87-4949-4e62-b216-b6f8e320f4ff" xlink:href="splp-20230930.xsd#splp_InvestmentsInAssociatedCompaniesAbstract"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_23dd0aea-9232-487c-b9fb-2c204c0a7196" xlink:to="loc_splp_InvestmentsInAssociatedCompaniesAbstract_8d01ab87-4949-4e62-b216-b6f8e320f4ff" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtAndEquitySecuritiesRealizedGainLoss_34209a4b-5fdf-4d98-9b7a-413f009cf6c6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtAndEquitySecuritiesRealizedGainLoss"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_InvestmentsInAssociatedCompaniesAbstract_8d01ab87-4949-4e62-b216-b6f8e320f4ff" xlink:to="loc_us-gaap_DebtAndEquitySecuritiesRealizedGainLoss_34209a4b-5fdf-4d98-9b7a-413f009cf6c6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_b160ae7e-9d1c-4a7b-b107-e1762b5d631b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_InvestmentsInAssociatedCompaniesAbstract_8d01ab87-4949-4e62-b216-b6f8e320f4ff" xlink:to="loc_us-gaap_IncomeLossFromEquityMethodInvestments_b160ae7e-9d1c-4a7b-b107-e1762b5d631b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_InvestmentIncomeExpense_d52dd59b-e094-4248-a9a1-1c81e96229ed" xlink:href="splp-20230930.xsd#splp_InvestmentIncomeExpense"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_InvestmentsInAssociatedCompaniesAbstract_8d01ab87-4949-4e62-b216-b6f8e320f4ff" xlink:to="loc_splp_InvestmentIncomeExpense_d52dd59b-e094-4248-a9a1-1c81e96229ed" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InvestmentsEquitySecuritiesDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#InvestmentsEquitySecuritiesDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/InvestmentsEquitySecuritiesDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_756f5fbf-f57f-49ec-9fce-bef80dc585d7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesFvNiGainLoss_1bfe9113-e3a8-4624-af66-3bab546b20cd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquitySecuritiesFvNiGainLoss"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_756f5fbf-f57f-49ec-9fce-bef80dc585d7" xlink:to="loc_us-gaap_EquitySecuritiesFvNiGainLoss_1bfe9113-e3a8-4624-af66-3bab546b20cd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTotalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesFvNiRealizedGainLoss_d47e39e7-61e7-4fc3-86cd-bb6c0807e9df" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquitySecuritiesFvNiRealizedGainLoss"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_756f5fbf-f57f-49ec-9fce-bef80dc585d7" xlink:to="loc_us-gaap_EquitySecuritiesFvNiRealizedGainLoss_d47e39e7-61e7-4fc3-86cd-bb6c0807e9df" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss_7c9df3e0-c9c4-464e-aee2-03dace74fed1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_756f5fbf-f57f-49ec-9fce-bef80dc585d7" xlink:to="loc_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss_7c9df3e0-c9c4-464e-aee2-03dace74fed1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InvestmentsOtherInvestmentsRelatedPartyDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#InvestmentsOtherInvestmentsRelatedPartyDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/InvestmentsOtherInvestmentsRelatedPartyDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_2a568443-a7dc-4fbe-89e9-5075d31b7648" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_5d121ee7-a664-4209-871a-7cd263874d40" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_2a568443-a7dc-4fbe-89e9-5075d31b7648" xlink:to="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_5d121ee7-a664-4209-871a-7cd263874d40" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_d9613417-e954-42ca-8fab-5e12f8e206e3" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LegalEntityAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_5d121ee7-a664-4209-871a-7cd263874d40" xlink:to="loc_dei_LegalEntityAxis_d9613417-e954-42ca-8fab-5e12f8e206e3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_47cf843c-90b2-43cd-9ea7-e71037155d5c" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_d9613417-e954-42ca-8fab-5e12f8e206e3" xlink:to="loc_dei_EntityDomain_47cf843c-90b2-43cd-9ea7-e71037155d5c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_WebbankMember_2db7dbe5-e95e-4f56-a20b-7700f9885d2b" xlink:href="splp-20230930.xsd#splp_WebbankMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_47cf843c-90b2-43cd-9ea7-e71037155d5c" xlink:to="loc_splp_WebbankMember_2db7dbe5-e95e-4f56-a20b-7700f9885d2b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_b65d72a7-505e-44ba-a744-d3fa5bfcb296" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_5d121ee7-a664-4209-871a-7cd263874d40" xlink:to="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_b65d72a7-505e-44ba-a744-d3fa5bfcb296" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecurities_baf1162d-d9bb-44f4-b0ef-2f4a2691e75e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecurities"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_b65d72a7-505e-44ba-a744-d3fa5bfcb296" xlink:to="loc_us-gaap_HeldToMaturitySecurities_baf1162d-d9bb-44f4-b0ef-2f4a2691e75e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain_46507c88-6b4f-4f58-ac68-2484fe030d48" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_b65d72a7-505e-44ba-a744-d3fa5bfcb296" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain_46507c88-6b4f-4f58-ac68-2484fe030d48" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesFairValue_0f9127d2-9273-460b-b5cb-60307239b575" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesFairValue"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_b65d72a7-505e-44ba-a744-d3fa5bfcb296" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesFairValue_0f9127d2-9273-460b-b5cb-60307239b575" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount_2d934663-675c-4cd6-ad74-1b91483cd205" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_b65d72a7-505e-44ba-a744-d3fa5bfcb296" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount_2d934663-675c-4cd6-ad74-1b91483cd205" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount_582aa4bc-4af7-4906-9fd3-a5631964b8c8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_b65d72a7-505e-44ba-a744-d3fa5bfcb296" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount_582aa4bc-4af7-4906-9fd3-a5631964b8c8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount_dc837527-a700-42cf-8ba5-d31a19300287" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_b65d72a7-505e-44ba-a744-d3fa5bfcb296" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount_dc837527-a700-42cf-8ba5-d31a19300287" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/InvestmentsOtherInvestmentsRelatedPartyDetails_1" xlink:type="simple" xlink:href="splp-20230930.xsd#InvestmentsOtherInvestmentsRelatedPartyDetails_1"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/InvestmentsOtherInvestmentsRelatedPartyDetails_1" xlink:type="extended"/> <link:roleRef roleURI="http://www.steelpartners.com/role/DebtLongtermandShorttermDebtDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#DebtLongtermandShorttermDebtDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/DebtLongtermandShorttermDebtDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtDisclosureAbstract_395ccb46-d722-47d8-9b00-b313eeec7c3c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable_aa8512c8-3b0a-462c-b0b6-9dc2491f61e0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtDisclosureAbstract_395ccb46-d722-47d8-9b00-b313eeec7c3c" xlink:to="loc_us-gaap_DebtInstrumentTable_aa8512c8-3b0a-462c-b0b6-9dc2491f61e0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermDebtTypeAxis_8424bb56-672a-4a80-aab3-11fe53a584b9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentTable_aa8512c8-3b0a-462c-b0b6-9dc2491f61e0" xlink:to="loc_us-gaap_ShortTermDebtTypeAxis_8424bb56-672a-4a80-aab3-11fe53a584b9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermDebtTypeDomain_8cdf296b-a2d8-431e-8283-99bb38190bb0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShortTermDebtTypeAxis_8424bb56-672a-4a80-aab3-11fe53a584b9" xlink:to="loc_us-gaap_ShortTermDebtTypeDomain_8cdf296b-a2d8-431e-8283-99bb38190bb0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ForeignDebtMember_ca092a9b-fbe7-4cca-99e8-934abbc1c94a" xlink:href="splp-20230930.xsd#splp_ForeignDebtMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShortTermDebtTypeDomain_8cdf296b-a2d8-431e-8283-99bb38190bb0" xlink:to="loc_splp_ForeignDebtMember_ca092a9b-fbe7-4cca-99e8-934abbc1c94a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_b6b8f503-9ce0-45e2-b8b0-6f65eabd4344" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentTable_aa8512c8-3b0a-462c-b0b6-9dc2491f61e0" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_b6b8f503-9ce0-45e2-b8b0-6f65eabd4344" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_48fc3ac9-3228-43c4-a44e-c49eab374987" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongtermDebtTypeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_b6b8f503-9ce0-45e2-b8b0-6f65eabd4344" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_48fc3ac9-3228-43c4-a44e-c49eab374987" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LoansPayableMember_c4169349-e992-4607-b972-ae7b0722410a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayableMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_48fc3ac9-3228-43c4-a44e-c49eab374987" xlink:to="loc_us-gaap_LoansPayableMember_c4169349-e992-4607-b972-ae7b0722410a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_OtherDomesticDebtMember_85ba0001-1dc8-4251-9de9-d85d4db7e3ed" xlink:href="splp-20230930.xsd#splp_OtherDomesticDebtMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_48fc3ac9-3228-43c4-a44e-c49eab374987" xlink:to="loc_splp_OtherDomesticDebtMember_85ba0001-1dc8-4251-9de9-d85d4db7e3ed" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_0bccd0a7-5ce2-4fce-a02e-f39185165ba1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentTable_aa8512c8-3b0a-462c-b0b6-9dc2491f61e0" xlink:to="loc_us-gaap_DebtInstrumentAxis_0bccd0a7-5ce2-4fce-a02e-f39185165ba1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_9f1ebee1-9d5e-4b81-8d1e-dc035bc3833b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentAxis_0bccd0a7-5ce2-4fce-a02e-f39185165ba1" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_9f1ebee1-9d5e-4b81-8d1e-dc035bc3833b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevolvingCreditFacilityMember_5a80f6f5-c6c5-4c09-8976-313b11b5e03c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevolvingCreditFacilityMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_9f1ebee1-9d5e-4b81-8d1e-dc035bc3833b" xlink:to="loc_us-gaap_RevolvingCreditFacilityMember_5a80f6f5-c6c5-4c09-8976-313b11b5e03c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems_37b69803-e964-4d60-9963-ed6372c34536" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentLineItems"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentTable_aa8512c8-3b0a-462c-b0b6-9dc2491f61e0" xlink:to="loc_us-gaap_DebtInstrumentLineItems_37b69803-e964-4d60-9963-ed6372c34536" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract_31a0e786-8fce-4de1-9fa0-fa9f9abe76ee" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_37b69803-e964-4d60-9963-ed6372c34536" xlink:to="loc_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract_31a0e786-8fce-4de1-9fa0-fa9f9abe76ee" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermBorrowings_50c13e37-ab77-4646-831b-645c91154a8a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowings"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract_31a0e786-8fce-4de1-9fa0-fa9f9abe76ee" xlink:to="loc_us-gaap_ShortTermBorrowings_50c13e37-ab77-4646-831b-645c91154a8a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebt_07d1c60d-7182-44fb-bcb6-1ddc9bdfccf7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebt"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract_31a0e786-8fce-4de1-9fa0-fa9f9abe76ee" xlink:to="loc_us-gaap_LongTermDebt_07d1c60d-7182-44fb-bcb6-1ddc9bdfccf7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtCurrent_0db8c705-8445-439b-b54c-1502cef571af" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtCurrent"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract_31a0e786-8fce-4de1-9fa0-fa9f9abe76ee" xlink:to="loc_us-gaap_LongTermDebtCurrent_0db8c705-8445-439b-b54c-1502cef571af" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtNoncurrent_0d0ac824-197b-4bba-82de-5f224f6000b0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtNoncurrent"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract_31a0e786-8fce-4de1-9fa0-fa9f9abe76ee" xlink:to="loc_us-gaap_LongTermDebtNoncurrent_0d0ac824-197b-4bba-82de-5f224f6000b0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtLongtermAndShorttermCombinedAmount_d8345c74-de4f-4255-8d38-09999d3298fb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtLongtermAndShorttermCombinedAmount"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract_31a0e786-8fce-4de1-9fa0-fa9f9abe76ee" xlink:to="loc_us-gaap_DebtLongtermAndShorttermCombinedAmount_d8345c74-de4f-4255-8d38-09999d3298fb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/DebtMaturitiesDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#DebtMaturitiesDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/DebtMaturitiesDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtDisclosureAbstract_ea693413-6b47-44b7-afbb-35adffb26b65" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebt_193ffd36-fc5e-4f1e-91ef-98209998cd46" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebt"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtDisclosureAbstract_ea693413-6b47-44b7-afbb-35adffb26b65" xlink:to="loc_us-gaap_LongTermDebt_193ffd36-fc5e-4f1e-91ef-98209998cd46" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_6a0807f4-93a8-422f-84f8-2214dd7a595e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtDisclosureAbstract_ea693413-6b47-44b7-afbb-35adffb26b65" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_6a0807f4-93a8-422f-84f8-2214dd7a595e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_1ea3b795-ab5a-4e33-aaa1-d86c2175b391" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtDisclosureAbstract_ea693413-6b47-44b7-afbb-35adffb26b65" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_1ea3b795-ab5a-4e33-aaa1-d86c2175b391" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_135e693f-5b8a-4d1b-a3d0-3c44508f403e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtDisclosureAbstract_ea693413-6b47-44b7-afbb-35adffb26b65" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_135e693f-5b8a-4d1b-a3d0-3c44508f403e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_05b55d20-5f7d-46a6-ba9d-8b5e42432d53" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtDisclosureAbstract_ea693413-6b47-44b7-afbb-35adffb26b65" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_05b55d20-5f7d-46a6-ba9d-8b5e42432d53" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_2b838aa7-ceef-4d05-9ef7-ae67752801b3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtDisclosureAbstract_ea693413-6b47-44b7-afbb-35adffb26b65" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_2b838aa7-ceef-4d05-9ef7-ae67752801b3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_efa1d6ab-ecca-43d9-bf11-34e16d88e8db" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtDisclosureAbstract_ea693413-6b47-44b7-afbb-35adffb26b65" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_efa1d6ab-ecca-43d9-bf11-34e16d88e8db" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/DebtNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#DebtNarrativeDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/DebtNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtDisclosureAbstract_6e79879a-c765-407f-9521-79060f1953f7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable_1e52a9ab-2e41-4361-ac9e-3bf2e1ea7d38" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtDisclosureAbstract_6e79879a-c765-407f-9521-79060f1953f7" xlink:to="loc_us-gaap_DebtInstrumentTable_1e52a9ab-2e41-4361-ac9e-3bf2e1ea7d38" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityAxis_29c3288c-70bf-465d-9d5f-55603f41c333" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditFacilityAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentTable_1e52a9ab-2e41-4361-ac9e-3bf2e1ea7d38" xlink:to="loc_us-gaap_CreditFacilityAxis_29c3288c-70bf-465d-9d5f-55603f41c333" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityDomain_9ff78650-5957-4e7e-8beb-2c23b291668b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditFacilityDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CreditFacilityAxis_29c3288c-70bf-465d-9d5f-55603f41c333" xlink:to="loc_us-gaap_CreditFacilityDomain_9ff78650-5957-4e7e-8beb-2c23b291668b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NewCreditAgreementMember_b5891c31-833f-42d1-b9fa-7ace56c502e9" xlink:href="splp-20230930.xsd#splp_NewCreditAgreementMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CreditFacilityDomain_9ff78650-5957-4e7e-8beb-2c23b291668b" xlink:to="loc_splp_NewCreditAgreementMember_b5891c31-833f-42d1-b9fa-7ace56c502e9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SublimitforIssuanceofSwingLoansMember_102a3047-53fd-4b50-af1b-35c3f64a8c25" xlink:href="splp-20230930.xsd#splp_SublimitforIssuanceofSwingLoansMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CreditFacilityDomain_9ff78650-5957-4e7e-8beb-2c23b291668b" xlink:to="loc_splp_SublimitforIssuanceofSwingLoansMember_102a3047-53fd-4b50-af1b-35c3f64a8c25" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StandbyLettersOfCreditMember_0ed3574e-bae9-4d2a-9bb8-44168ce27da9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StandbyLettersOfCreditMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CreditFacilityDomain_9ff78650-5957-4e7e-8beb-2c23b291668b" xlink:to="loc_us-gaap_StandbyLettersOfCreditMember_0ed3574e-bae9-4d2a-9bb8-44168ce27da9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SublimitForOptionalCurrencyMember_49a044bd-b39f-44a5-9852-40ac7d07039d" xlink:href="splp-20230930.xsd#splp_SublimitForOptionalCurrencyMember"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CreditFacilityDomain_9ff78650-5957-4e7e-8beb-2c23b291668b" xlink:to="loc_splp_SublimitForOptionalCurrencyMember_49a044bd-b39f-44a5-9852-40ac7d07039d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevolvingCreditFacilityMember_16e38363-32c6-40be-994d-c037b51e320f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevolvingCreditFacilityMember"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CreditFacilityDomain_9ff78650-5957-4e7e-8beb-2c23b291668b" xlink:to="loc_us-gaap_RevolvingCreditFacilityMember_16e38363-32c6-40be-994d-c037b51e320f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_c053623c-cbff-4056-adf2-74711c6cb52e" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentTable_1e52a9ab-2e41-4361-ac9e-3bf2e1ea7d38" xlink:to="loc_srt_RangeAxis_c053623c-cbff-4056-adf2-74711c6cb52e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_af77d130-2726-439e-aebc-425b27d0a1a5" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeAxis_c053623c-cbff-4056-adf2-74711c6cb52e" xlink:to="loc_srt_RangeMember_af77d130-2726-439e-aebc-425b27d0a1a5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_4dee6f56-c392-4323-ad25-b93d4cbac22e" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_af77d130-2726-439e-aebc-425b27d0a1a5" xlink:to="loc_srt_MaximumMember_4dee6f56-c392-4323-ad25-b93d4cbac22e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_8081a0d7-0199-471c-963f-2bb5cf1652a3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentTable_1e52a9ab-2e41-4361-ac9e-3bf2e1ea7d38" xlink:to="loc_us-gaap_DebtInstrumentAxis_8081a0d7-0199-471c-963f-2bb5cf1652a3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_9e1dbf08-d095-431d-b884-ef3983b39d93" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentAxis_8081a0d7-0199-471c-963f-2bb5cf1652a3" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_9e1dbf08-d095-431d-b884-ef3983b39d93" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_UmpquaRevolverMember_da639624-7f93-4e65-912a-5a40c2bb54f3" xlink:href="splp-20230930.xsd#splp_UmpquaRevolverMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_9e1dbf08-d095-431d-b884-ef3983b39d93" xlink:to="loc_splp_UmpquaRevolverMember_da639624-7f93-4e65-912a-5a40c2bb54f3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentLineItems"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentTable_1e52a9ab-2e41-4361-ac9e-3bf2e1ea7d38" xlink:to="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_c34dd3c3-08f7-43f8-aa5d-37182315ea4a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_c34dd3c3-08f7-43f8-aa5d-37182315ea4a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LineOfCreditFacilityAvailableIncreaseAmount_4905abfd-1ba1-4b60-a617-d03d6458d4b8" xlink:href="splp-20230930.xsd#splp_LineOfCreditFacilityAvailableIncreaseAmount"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_splp_LineOfCreditFacilityAvailableIncreaseAmount_4905abfd-1ba1-4b60-a617-d03d6458d4b8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialCovenantsLeverageRatioMaximum_4f136bea-0278-4cac-9f29-e80c79c05694" xlink:href="splp-20230930.xsd#splp_FinancialCovenantsLeverageRatioMaximum"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_splp_FinancialCovenantsLeverageRatioMaximum_4f136bea-0278-4cac-9f29-e80c79c05694" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_7785da18-c335-4b25-9134-0dc98f5d9553" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_7785da18-c335-4b25-9134-0dc98f5d9553" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum_1a803811-5c71-4bfb-9bfb-1a3f24ea9f6f" xlink:href="splp-20230930.xsd#splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum_1a803811-5c71-4bfb-9bfb-1a3f24ea9f6f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialCovenantsInterestCoverageRatioMinimum_ef082d70-268f-4349-9591-16a229c2fb1d" xlink:href="splp-20230930.xsd#splp_FinancialCovenantsInterestCoverageRatioMinimum"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_splp_FinancialCovenantsInterestCoverageRatioMinimum_ef082d70-268f-4349-9591-16a229c2fb1d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtWeightedAverageInterestRate_eb1abcdf-f319-423d-9b7d-890756ebcc0d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtWeightedAverageInterestRate"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_us-gaap_DebtWeightedAverageInterestRate_eb1abcdf-f319-423d-9b7d-890756ebcc0d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCredit_4bf26909-b46f-49a7-a633-cf46a4f82644" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCredit"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_us-gaap_LineOfCredit_4bf26909-b46f-49a7-a633-cf46a4f82644" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_54086db6-16d6-4f4f-a1a5-f3994a58d84d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_d010f576-ecb1-4cf7-a2c9-05cbd33786b8" xlink:to="loc_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_54086db6-16d6-4f4f-a1a5-f3994a58d84d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FinancialInstrumentsNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#FinancialInstrumentsNarrativeDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/FinancialInstrumentsNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract_a3d51408-4daf-4599-9255-8cc0e3b7f5ef" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_9f4f9196-d502-48d3-af91-ffc5bb09b07d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract_a3d51408-4daf-4599-9255-8cc0e3b7f5ef" xlink:to="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_9f4f9196-d502-48d3-af91-ffc5bb09b07d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_a3544572-8c4d-4207-b247-d38aa7169c17" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_9f4f9196-d502-48d3-af91-ffc5bb09b07d" xlink:to="loc_srt_RangeAxis_a3544572-8c4d-4207-b247-d38aa7169c17" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_01823a65-7bec-4c4a-8de4-fc7c3bc89b3e" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeAxis_a3544572-8c4d-4207-b247-d38aa7169c17" xlink:to="loc_srt_RangeMember_01823a65-7bec-4c4a-8de4-fc7c3bc89b3e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_eef7422d-4e47-4c82-9335-6352d3a89086" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_01823a65-7bec-4c4a-8de4-fc7c3bc89b3e" xlink:to="loc_srt_MinimumMember_eef7422d-4e47-4c82-9335-6352d3a89086" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_eea7e671-4445-414e-b95f-64bb4c023a11" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_01823a65-7bec-4c4a-8de4-fc7c3bc89b3e" xlink:to="loc_srt_MaximumMember_eea7e671-4445-414e-b95f-64bb4c023a11" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_85141dcd-d84a-4c34-89ee-df8443464d2c" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LegalEntityAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_9f4f9196-d502-48d3-af91-ffc5bb09b07d" xlink:to="loc_dei_LegalEntityAxis_85141dcd-d84a-4c34-89ee-df8443464d2c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_a63d724a-3333-43c6-8eb2-67ac195899a4" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_85141dcd-d84a-4c34-89ee-df8443464d2c" xlink:to="loc_dei_EntityDomain_a63d724a-3333-43c6-8eb2-67ac195899a4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_WebbankMember_170de6a5-5f23-4985-a8b1-62c6391eaea4" xlink:href="splp-20230930.xsd#splp_WebbankMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_a63d724a-3333-43c6-8eb2-67ac195899a4" xlink:to="loc_splp_WebbankMember_170de6a5-5f23-4985-a8b1-62c6391eaea4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommodityByTypeAxis_41563b40-4ae6-4525-ad23-e72a467b491f" xlink:href="splp-20230930.xsd#splp_CommodityByTypeAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_9f4f9196-d502-48d3-af91-ffc5bb09b07d" xlink:to="loc_splp_CommodityByTypeAxis_41563b40-4ae6-4525-ad23-e72a467b491f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommodityTypeDomain_0ab83254-4284-4826-9a87-9bc270547399" xlink:href="splp-20230930.xsd#splp_CommodityTypeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommodityByTypeAxis_41563b40-4ae6-4525-ad23-e72a467b491f" xlink:to="loc_splp_CommodityTypeDomain_0ab83254-4284-4826-9a87-9bc270547399" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SilverOuncesandCopperPoundsMember_1664782d-0813-446e-889d-96a9681f1043" xlink:href="splp-20230930.xsd#splp_SilverOuncesandCopperPoundsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommodityTypeDomain_0ab83254-4284-4826-9a87-9bc270547399" xlink:to="loc_splp_SilverOuncesandCopperPoundsMember_1664782d-0813-446e-889d-96a9681f1043" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentRiskAxis_012a14d5-d34e-473e-892c-1712ccb8c95d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_9f4f9196-d502-48d3-af91-ffc5bb09b07d" xlink:to="loc_us-gaap_DerivativeInstrumentRiskAxis_012a14d5-d34e-473e-892c-1712ccb8c95d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_3c95100e-e7a8-48c7-b042-9ec384bedd40" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_012a14d5-d34e-473e-892c-1712ccb8c95d" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_3c95100e-e7a8-48c7-b042-9ec384bedd40" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommodityContractMember_6f3e93a6-b94a-482e-9085-9b4226b5e7f3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommodityContractMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_3c95100e-e7a8-48c7-b042-9ec384bedd40" xlink:to="loc_us-gaap_CommodityContractMember_6f3e93a6-b94a-482e-9085-9b4226b5e7f3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationAxis_38ba1528-97c9-4937-832c-b93e056ee472" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationAxis"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_9f4f9196-d502-48d3-af91-ffc5bb09b07d" xlink:to="loc_us-gaap_HedgingDesignationAxis_38ba1528-97c9-4937-832c-b93e056ee472" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationDomain_89702625-0276-4dea-b353-f8e5fa889452" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_HedgingDesignationAxis_38ba1528-97c9-4937-832c-b93e056ee472" xlink:to="loc_us-gaap_HedgingDesignationDomain_89702625-0276-4dea-b353-f8e5fa889452" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DesignatedAsHedgingInstrumentMember_5bab48be-7f3c-4e28-aa90-72f7f5dabd68" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DesignatedAsHedgingInstrumentMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_HedgingDesignationDomain_89702625-0276-4dea-b353-f8e5fa889452" xlink:to="loc_us-gaap_DesignatedAsHedgingInstrumentMember_5bab48be-7f3c-4e28-aa90-72f7f5dabd68" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativesFairValueLineItems_84123b87-5077-46f4-a85c-931a58305381" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativesFairValueLineItems"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_9f4f9196-d502-48d3-af91-ffc5bb09b07d" xlink:to="loc_us-gaap_DerivativesFairValueLineItems_84123b87-5077-46f4-a85c-931a58305381" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeRemainingMaturity1_dd421b68-1d68-442f-863d-521a52d04b3d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeRemainingMaturity1"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativesFairValueLineItems_84123b87-5077-46f4-a85c-931a58305381" xlink:to="loc_us-gaap_DerivativeRemainingMaturity1_dd421b68-1d68-442f-863d-521a52d04b3d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeNonmonetaryNotionalAmountMass_4ff21d03-55c8-4567-a918-e110bbf2aba4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeNonmonetaryNotionalAmountMass"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativesFairValueLineItems_84123b87-5077-46f4-a85c-931a58305381" xlink:to="loc_us-gaap_DerivativeNonmonetaryNotionalAmountMass_4ff21d03-55c8-4567-a918-e110bbf2aba4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancingReceivableLoanInProcess_8ee51124-49e8-4055-b7d8-d3b051e98337" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancingReceivableLoanInProcess"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativesFairValueLineItems_84123b87-5077-46f4-a85c-931a58305381" xlink:to="loc_us-gaap_FinancingReceivableLoanInProcess_8ee51124-49e8-4055-b7d8-d3b051e98337" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FinancialInstrumentsCommodityContractsDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#FinancialInstrumentsCommodityContractsDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/FinancialInstrumentsCommodityContractsDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract_7d2437d7-2380-462b-a8d4-7f02d763f593" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeTable_28e160c4-a1cc-45e0-81e2-fce6915265b3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract_7d2437d7-2380-462b-a8d4-7f02d763f593" xlink:to="loc_us-gaap_DerivativeTable_28e160c4-a1cc-45e0-81e2-fce6915265b3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommodityByTypeAxis_486a8874-d38e-4183-b21f-44684269e139" xlink:href="splp-20230930.xsd#splp_CommodityByTypeAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeTable_28e160c4-a1cc-45e0-81e2-fce6915265b3" xlink:to="loc_splp_CommodityByTypeAxis_486a8874-d38e-4183-b21f-44684269e139" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommodityTypeDomain_6f056a82-70a4-4247-9e68-7b589daed06c" xlink:href="splp-20230930.xsd#splp_CommodityTypeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommodityByTypeAxis_486a8874-d38e-4183-b21f-44684269e139" xlink:to="loc_splp_CommodityTypeDomain_6f056a82-70a4-4247-9e68-7b589daed06c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_currency_XAG_a7ca8c7b-7a38-4f91-b100-c964b9eb4e82" xlink:href="https://xbrl.sec.gov/currency/2023/currency-2023.xsd#currency_XAG"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommodityTypeDomain_6f056a82-70a4-4247-9e68-7b589daed06c" xlink:to="loc_currency_XAG_a7ca8c7b-7a38-4f91-b100-c964b9eb4e82" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_currency_XAU_d0f4d457-fb80-4fc2-955a-612ac91fd80e" xlink:href="https://xbrl.sec.gov/currency/2023/currency-2023.xsd#currency_XAU"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommodityTypeDomain_6f056a82-70a4-4247-9e68-7b589daed06c" xlink:to="loc_currency_XAU_d0f4d457-fb80-4fc2-955a-612ac91fd80e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_currency_XPD_8ec22806-c78f-4f15-91e2-818512251ede" xlink:href="https://xbrl.sec.gov/currency/2023/currency-2023.xsd#currency_XPD"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommodityTypeDomain_6f056a82-70a4-4247-9e68-7b589daed06c" xlink:to="loc_currency_XPD_8ec22806-c78f-4f15-91e2-818512251ede" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_currency_XPT_0f3bd933-eba3-40b5-a015-715c3beaea70" xlink:href="https://xbrl.sec.gov/currency/2023/currency-2023.xsd#currency_XPT"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommodityTypeDomain_6f056a82-70a4-4247-9e68-7b589daed06c" xlink:to="loc_currency_XPT_0f3bd933-eba3-40b5-a015-715c3beaea70" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CopperPoundsMember_b5dfbe83-4a77-4a48-976c-b0cdfceef1a4" xlink:href="splp-20230930.xsd#splp_CopperPoundsMember"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommodityTypeDomain_6f056a82-70a4-4247-9e68-7b589daed06c" xlink:to="loc_splp_CopperPoundsMember_b5dfbe83-4a77-4a48-976c-b0cdfceef1a4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_TinMetricTonsMember_0d79198b-db8e-4ee7-b6be-8db48bd8ec2a" xlink:href="splp-20230930.xsd#splp_TinMetricTonsMember"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommodityTypeDomain_6f056a82-70a4-4247-9e68-7b589daed06c" xlink:to="loc_splp_TinMetricTonsMember_0d79198b-db8e-4ee7-b6be-8db48bd8ec2a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationAxis_d7167b7d-0515-4c9d-b93a-32f30070e37c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeTable_28e160c4-a1cc-45e0-81e2-fce6915265b3" xlink:to="loc_us-gaap_HedgingDesignationAxis_d7167b7d-0515-4c9d-b93a-32f30070e37c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationDomain_3a1f5f29-c67a-4ecd-9e5c-e2fe1d0103ba" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_HedgingDesignationAxis_d7167b7d-0515-4c9d-b93a-32f30070e37c" xlink:to="loc_us-gaap_HedgingDesignationDomain_3a1f5f29-c67a-4ecd-9e5c-e2fe1d0103ba" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NondesignatedMember_72eb6b31-9859-47f2-a744-5045f6b665ba" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NondesignatedMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_HedgingDesignationDomain_3a1f5f29-c67a-4ecd-9e5c-e2fe1d0103ba" xlink:to="loc_us-gaap_NondesignatedMember_72eb6b31-9859-47f2-a744-5045f6b665ba" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentRiskAxis_82313306-6c72-4599-9998-eaf6bb66678e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeTable_28e160c4-a1cc-45e0-81e2-fce6915265b3" xlink:to="loc_us-gaap_DerivativeInstrumentRiskAxis_82313306-6c72-4599-9998-eaf6bb66678e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_fa0b8f3e-988b-4c6a-a4f7-72b4ce9f89b8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_82313306-6c72-4599-9998-eaf6bb66678e" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_fa0b8f3e-988b-4c6a-a4f7-72b4ce9f89b8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommodityContractMember_a89776fe-257d-43fc-aeb3-eee693d58065" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommodityContractMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_fa0b8f3e-988b-4c6a-a4f7-72b4ce9f89b8" xlink:to="loc_us-gaap_CommodityContractMember_a89776fe-257d-43fc-aeb3-eee693d58065" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeLineItems_967e81aa-9544-4c63-afa8-4adade3e4b23" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeLineItems"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeTable_28e160c4-a1cc-45e0-81e2-fce6915265b3" xlink:to="loc_us-gaap_DerivativeLineItems_967e81aa-9544-4c63-afa8-4adade3e4b23" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeNonmonetaryNotionalAmountMass_3ccd6a73-f5b8-4fb3-a3b8-11051422e743" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeNonmonetaryNotionalAmountMass"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeLineItems_967e81aa-9544-4c63-afa8-4adade3e4b23" xlink:to="loc_us-gaap_DerivativeNonmonetaryNotionalAmountMass_3ccd6a73-f5b8-4fb3-a3b8-11051422e743" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_DerivativeNotionalAmount1_2bf1f444-7499-4943-b011-c3ba35564b95" xlink:href="splp-20230930.xsd#splp_DerivativeNotionalAmount1"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeLineItems_967e81aa-9544-4c63-afa8-4adade3e4b23" xlink:to="loc_splp_DerivativeNotionalAmount1_2bf1f444-7499-4943-b011-c3ba35564b95" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FinancialInstrumentsBalanceSheetLocationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#FinancialInstrumentsBalanceSheetLocationDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/FinancialInstrumentsBalanceSheetLocationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract_7b9b7462-d7fc-4b15-8b60-79288863290f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_2d043ee9-d628-4523-a0d2-ccd1967199cc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract_7b9b7462-d7fc-4b15-8b60-79288863290f" xlink:to="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_2d043ee9-d628-4523-a0d2-ccd1967199cc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentRiskAxis_207c2e4c-533c-4cd5-a9af-4381e95cc269" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_2d043ee9-d628-4523-a0d2-ccd1967199cc" xlink:to="loc_us-gaap_DerivativeInstrumentRiskAxis_207c2e4c-533c-4cd5-a9af-4381e95cc269" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_70471066-e54b-4dc9-8d13-1bf2e6304c4f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_207c2e4c-533c-4cd5-a9af-4381e95cc269" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_70471066-e54b-4dc9-8d13-1bf2e6304c4f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommodityContractMember_9e7f2584-ea25-48f0-bd65-6727ffc23a14" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommodityContractMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_70471066-e54b-4dc9-8d13-1bf2e6304c4f" xlink:to="loc_us-gaap_CommodityContractMember_9e7f2584-ea25-48f0-bd65-6727ffc23a14" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_EconomicInterestsInLoansMember_e3e66614-d776-407d-9c05-c2931154481d" xlink:href="splp-20230930.xsd#splp_EconomicInterestsInLoansMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_70471066-e54b-4dc9-8d13-1bf2e6304c4f" xlink:to="loc_splp_EconomicInterestsInLoansMember_e3e66614-d776-407d-9c05-c2931154481d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationAxis_59e82c60-aae7-4524-b2b4-d523669c1cd3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_2d043ee9-d628-4523-a0d2-ccd1967199cc" xlink:to="loc_us-gaap_HedgingDesignationAxis_59e82c60-aae7-4524-b2b4-d523669c1cd3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationDomain_fe86e615-d48d-4705-852f-fbbb75ca5d6e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_HedgingDesignationAxis_59e82c60-aae7-4524-b2b4-d523669c1cd3" xlink:to="loc_us-gaap_HedgingDesignationDomain_fe86e615-d48d-4705-852f-fbbb75ca5d6e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DesignatedAsHedgingInstrumentMember_1ddb7562-0793-4656-aff8-b9be22a72003" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DesignatedAsHedgingInstrumentMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_HedgingDesignationDomain_fe86e615-d48d-4705-852f-fbbb75ca5d6e" xlink:to="loc_us-gaap_DesignatedAsHedgingInstrumentMember_1ddb7562-0793-4656-aff8-b9be22a72003" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NondesignatedMember_84cefd77-c5ac-4b2f-91a3-5fc276ab472c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NondesignatedMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_HedgingDesignationDomain_fe86e615-d48d-4705-852f-fbbb75ca5d6e" xlink:to="loc_us-gaap_NondesignatedMember_84cefd77-c5ac-4b2f-91a3-5fc276ab472c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativesFairValueLineItems_486e0aad-b0a7-40e2-987b-aa6340d42e43" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativesFairValueLineItems"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_2d043ee9-d628-4523-a0d2-ccd1967199cc" xlink:to="loc_us-gaap_DerivativesFairValueLineItems_486e0aad-b0a7-40e2-987b-aa6340d42e43" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeLiabilities_091720df-ba50-441f-b651-94f2c5dfc5a4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeLiabilities"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativesFairValueLineItems_486e0aad-b0a7-40e2-987b-aa6340d42e43" xlink:to="loc_us-gaap_DerivativeLiabilities_091720df-ba50-441f-b651-94f2c5dfc5a4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeAssets_b0fa79f3-4f53-4347-ba53-8b0135e2b3c9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeAssets"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativesFairValueLineItems_486e0aad-b0a7-40e2-987b-aa6340d42e43" xlink:to="loc_us-gaap_DerivativeAssets_b0fa79f3-4f53-4347-ba53-8b0135e2b3c9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration_14cb1fc6-ddd3-4c24-bba3-b2b0890ef8b1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativesFairValueLineItems_486e0aad-b0a7-40e2-987b-aa6340d42e43" xlink:to="loc_us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration_14cb1fc6-ddd3-4c24-bba3-b2b0890ef8b1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration_5d8b7f1a-170e-4c38-a2a3-e62ebcb83dda" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativesFairValueLineItems_486e0aad-b0a7-40e2-987b-aa6340d42e43" xlink:to="loc_us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration_5d8b7f1a-170e-4c38-a2a3-e62ebcb83dda" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FinancialInstrumentsIncomeStatementLocationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#FinancialInstrumentsIncomeStatementLocationDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/FinancialInstrumentsIncomeStatementLocationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract_20b51708-43b7-44db-ab8a-8b16759b19ef" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable_fb62ff06-e1ce-43b5-905a-c7d4f53f6c8b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract_20b51708-43b7-44db-ab8a-8b16759b19ef" xlink:to="loc_us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable_fb62ff06-e1ce-43b5-905a-c7d4f53f6c8b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationAxis_db328f9a-0c47-4309-87e7-2ec2eef4bd51" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable_fb62ff06-e1ce-43b5-905a-c7d4f53f6c8b" xlink:to="loc_us-gaap_HedgingDesignationAxis_db328f9a-0c47-4309-87e7-2ec2eef4bd51" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HedgingDesignationDomain_2e2fe348-c107-4e74-bff6-5a815a3f1e23" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HedgingDesignationDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_HedgingDesignationAxis_db328f9a-0c47-4309-87e7-2ec2eef4bd51" xlink:to="loc_us-gaap_HedgingDesignationDomain_2e2fe348-c107-4e74-bff6-5a815a3f1e23" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NondesignatedMember_9e185fe8-8274-4ec0-8cd0-f15ede2867d5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NondesignatedMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_HedgingDesignationDomain_2e2fe348-c107-4e74-bff6-5a815a3f1e23" xlink:to="loc_us-gaap_NondesignatedMember_9e185fe8-8274-4ec0-8cd0-f15ede2867d5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentRiskAxis_7259cbab-b304-4a64-9a92-909437b96dc8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable_fb62ff06-e1ce-43b5-905a-c7d4f53f6c8b" xlink:to="loc_us-gaap_DerivativeInstrumentRiskAxis_7259cbab-b304-4a64-9a92-909437b96dc8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_41576bc2-c6ca-4788-8a52-2996bc6339e8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_7259cbab-b304-4a64-9a92-909437b96dc8" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_41576bc2-c6ca-4788-8a52-2996bc6339e8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommodityContractMember_96dab493-e9c9-487a-9cdf-bc723adabf58" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommodityContractMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_41576bc2-c6ca-4788-8a52-2996bc6339e8" xlink:to="loc_us-gaap_CommodityContractMember_96dab493-e9c9-487a-9cdf-bc723adabf58" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_EconomicInterestsInLoansMember_8d1e8ca1-d4c9-4bf9-b89c-6c5575bb6410" xlink:href="splp-20230930.xsd#splp_EconomicInterestsInLoansMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_41576bc2-c6ca-4788-8a52-2996bc6339e8" xlink:to="loc_splp_EconomicInterestsInLoansMember_8d1e8ca1-d4c9-4bf9-b89c-6c5575bb6410" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentsGainLossLineItems_eaaf48c0-cb57-4237-a59e-d266186a02b0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentsGainLossLineItems"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipByIncomeStatementLocationByDerivativeInstrumentRiskTable_fb62ff06-e1ce-43b5-905a-c7d4f53f6c8b" xlink:to="loc_us-gaap_DerivativeInstrumentsGainLossLineItems_eaaf48c0-cb57-4237-a59e-d266186a02b0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeGainLossOnDerivativeNet_4b630f07-2dbb-4538-8831-cd954143a3b4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeGainLossOnDerivativeNet"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentsGainLossLineItems_eaaf48c0-cb57-4237-a59e-d266186a02b0" xlink:to="loc_us-gaap_DerivativeGainLossOnDerivativeNet_4b630f07-2dbb-4538-8831-cd954143a3b4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_644ee9aa-06d0-4fc9-8fb7-9982830445ed" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentsGainLossLineItems_eaaf48c0-cb57-4237-a59e-d266186a02b0" xlink:to="loc_us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_644ee9aa-06d0-4fc9-8fb7-9982830445ed" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefitsComponentsofPensionExpenseandOtherPostretirementBenefitExpenseDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#PensionandOtherPostRetirementBenefitsComponentsofPensionExpenseandOtherPostretirementBenefitExpenseDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefitsComponentsofPensionExpenseandOtherPostretirementBenefitExpenseDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CompensationAndRetirementDisclosureAbstract_12a9a846-9687-448f-93d3-66650f3e96c4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CompensationAndRetirementDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_56a55335-9771-47f9-ba64-cea6b73bd355" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CompensationAndRetirementDisclosureAbstract_12a9a846-9687-448f-93d3-66650f3e96c4" xlink:to="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_56a55335-9771-47f9-ba64-cea6b73bd355" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetirementPlanTypeAxis_d4da79c3-8b93-4c22-be6f-88c407fe64c9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetirementPlanTypeAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_56a55335-9771-47f9-ba64-cea6b73bd355" xlink:to="loc_us-gaap_RetirementPlanTypeAxis_d4da79c3-8b93-4c22-be6f-88c407fe64c9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetirementPlanTypeDomain_7ba4937d-cc3b-48f4-afe5-ff5bbe67de2f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetirementPlanTypeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RetirementPlanTypeAxis_d4da79c3-8b93-4c22-be6f-88c407fe64c9" xlink:to="loc_us-gaap_RetirementPlanTypeDomain_7ba4937d-cc3b-48f4-afe5-ff5bbe67de2f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PensionPlansDefinedBenefitMember_720ca7db-3b4e-4843-b668-823da3480a12" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PensionPlansDefinedBenefitMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RetirementPlanTypeDomain_7ba4937d-cc3b-48f4-afe5-ff5bbe67de2f" xlink:to="loc_us-gaap_PensionPlansDefinedBenefitMember_720ca7db-3b4e-4843-b668-823da3480a12" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanDisclosureLineItems_a8e9f640-c7d7-4095-90de-3352ed8dd125" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanDisclosureLineItems"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_56a55335-9771-47f9-ba64-cea6b73bd355" xlink:to="loc_us-gaap_DefinedBenefitPlanDisclosureLineItems_a8e9f640-c7d7-4095-90de-3352ed8dd125" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanInterestCost_e83e2818-e41d-4bfa-ac98-aa977d243431" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanInterestCost"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DefinedBenefitPlanDisclosureLineItems_a8e9f640-c7d7-4095-90de-3352ed8dd125" xlink:to="loc_us-gaap_DefinedBenefitPlanInterestCost_e83e2818-e41d-4bfa-ac98-aa977d243431" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets_de0b9fad-3658-4a0d-8ae7-e43d28c02cce" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DefinedBenefitPlanDisclosureLineItems_a8e9f640-c7d7-4095-90de-3352ed8dd125" xlink:to="loc_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets_de0b9fad-3658-4a0d-8ae7-e43d28c02cce" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses_b7fd6821-0733-4cfe-8752-27a6aca014ee" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DefinedBenefitPlanDisclosureLineItems_a8e9f640-c7d7-4095-90de-3352ed8dd125" xlink:to="loc_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses_b7fd6821-0733-4cfe-8752-27a6aca014ee" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_186e1627-b28b-4578-8086-78bb145d8a4f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DefinedBenefitPlanDisclosureLineItems_a8e9f640-c7d7-4095-90de-3352ed8dd125" xlink:to="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_186e1627-b28b-4578-8086-78bb145d8a4f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefitsNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#PensionandOtherPostRetirementBenefitsNarrativeDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/PensionandOtherPostRetirementBenefitsNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CompensationAndRetirementDisclosureAbstract_bab8d629-04c6-4227-aceb-488be10e3a9d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CompensationAndRetirementDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_34b030af-1c9b-47c1-9a85-525abc65ea60" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CompensationAndRetirementDisclosureAbstract_bab8d629-04c6-4227-aceb-488be10e3a9d" xlink:to="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_34b030af-1c9b-47c1-9a85-525abc65ea60" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetirementPlanTypeAxis_9e55d1ed-dd91-4521-953d-f7bf2b105c8c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetirementPlanTypeAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_34b030af-1c9b-47c1-9a85-525abc65ea60" xlink:to="loc_us-gaap_RetirementPlanTypeAxis_9e55d1ed-dd91-4521-953d-f7bf2b105c8c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetirementPlanTypeDomain_57ccfab8-0b76-43f5-a26b-c44b854e44c2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetirementPlanTypeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RetirementPlanTypeAxis_9e55d1ed-dd91-4521-953d-f7bf2b105c8c" xlink:to="loc_us-gaap_RetirementPlanTypeDomain_57ccfab8-0b76-43f5-a26b-c44b854e44c2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PensionPlansDefinedBenefitMember_9625665e-3201-4328-8209-59cf03e21e49" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PensionPlansDefinedBenefitMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RetirementPlanTypeDomain_57ccfab8-0b76-43f5-a26b-c44b854e44c2" xlink:to="loc_us-gaap_PensionPlansDefinedBenefitMember_9625665e-3201-4328-8209-59cf03e21e49" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems_d6cd69cc-576f-4bdc-8e6e-61185459c593" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_34b030af-1c9b-47c1-9a85-525abc65ea60" xlink:to="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems_d6cd69cc-576f-4bdc-8e6e-61185459c593" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanContributionsByEmployer_0c5088f5-bd85-4642-82f4-96947cb5e484" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanContributionsByEmployer"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems_d6cd69cc-576f-4bdc-8e6e-61185459c593" xlink:to="loc_us-gaap_DefinedBenefitPlanContributionsByEmployer_0c5088f5-bd85-4642-82f4-96947cb5e484" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/CapitalandAccumulatedOtherComprehensiveLossNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#CapitalandAccumulatedOtherComprehensiveLossNarrativeDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/CapitalandAccumulatedOtherComprehensiveLossNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityNoteAbstract_afae26bb-6b84-4d49-942e-8652fb488dd1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfStockByClassTable_d20e22f0-9aac-4b68-89cc-bf337bb128a5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfStockByClassTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StockholdersEquityNoteAbstract_afae26bb-6b84-4d49-942e-8652fb488dd1" xlink:to="loc_us-gaap_ScheduleOfStockByClassTable_d20e22f0-9aac-4b68-89cc-bf337bb128a5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PlanNameAxis_2860fed8-4888-4cb7-bfe2-d92243b0f687" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PlanNameAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfStockByClassTable_d20e22f0-9aac-4b68-89cc-bf337bb128a5" xlink:to="loc_us-gaap_PlanNameAxis_2860fed8-4888-4cb7-bfe2-d92243b0f687" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PlanNameDomain_f09d9d7d-e136-4be5-8dac-c16ed44b20e0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PlanNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PlanNameAxis_2860fed8-4888-4cb7-bfe2-d92243b0f687" xlink:to="loc_us-gaap_PlanNameDomain_f09d9d7d-e136-4be5-8dac-c16ed44b20e0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_A2018IncentiveAwardPlanMember_fd880d24-e531-415b-a9e1-1d9283c6c191" xlink:href="splp-20230930.xsd#splp_A2018IncentiveAwardPlanMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PlanNameDomain_f09d9d7d-e136-4be5-8dac-c16ed44b20e0" xlink:to="loc_splp_A2018IncentiveAwardPlanMember_fd880d24-e531-415b-a9e1-1d9283c6c191" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_bae1d204-7303-4cb6-bce0-8cbba0e926a5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfStockByClassTable_d20e22f0-9aac-4b68-89cc-bf337bb128a5" xlink:to="loc_us-gaap_StatementClassOfStockAxis_bae1d204-7303-4cb6-bce0-8cbba0e926a5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_0836a071-31aa-4123-905c-7d1e1948e1c2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementClassOfStockAxis_bae1d204-7303-4cb6-bce0-8cbba0e926a5" xlink:to="loc_us-gaap_ClassOfStockDomain_0836a071-31aa-4123-905c-7d1e1948e1c2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalUnitClassAMember_3a6ebee8-5e17-4bec-a6af-99a586ed28fb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalUnitClassAMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockDomain_0836a071-31aa-4123-905c-7d1e1948e1c2" xlink:to="loc_us-gaap_CapitalUnitClassAMember_3a6ebee8-5e17-4bec-a6af-99a586ed28fb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonUnitsMember_9d42ddb7-475c-4f90-a0f4-147827528570" xlink:href="splp-20230930.xsd#splp_CommonUnitsMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockDomain_0836a071-31aa-4123-905c-7d1e1948e1c2" xlink:to="loc_splp_CommonUnitsMember_9d42ddb7-475c-4f90-a0f4-147827528570" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SeriesAPreferredUnitsMember_0e610962-a75e-41df-9858-70a9ecf7e3c5" xlink:href="splp-20230930.xsd#splp_SeriesAPreferredUnitsMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockDomain_0836a071-31aa-4123-905c-7d1e1948e1c2" xlink:to="loc_splp_SeriesAPreferredUnitsMember_0e610962-a75e-41df-9858-70a9ecf7e3c5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CapitalUnitClassCMember_36b23805-b788-43ed-8890-a2da685fcbbd" xlink:href="splp-20230930.xsd#splp_CapitalUnitClassCMember"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockDomain_0836a071-31aa-4123-905c-7d1e1948e1c2" xlink:to="loc_splp_CapitalUnitClassCMember_36b23805-b788-43ed-8890-a2da685fcbbd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AwardTypeAxis_cb7d949f-5868-449e-9221-78b4a5983186" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AwardTypeAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfStockByClassTable_d20e22f0-9aac-4b68-89cc-bf337bb128a5" xlink:to="loc_us-gaap_AwardTypeAxis_cb7d949f-5868-449e-9221-78b4a5983186" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_230027a2-ddd0-40a2-bebb-ef5f3675d5b6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AwardTypeAxis_cb7d949f-5868-449e-9221-78b4a5983186" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_230027a2-ddd0-40a2-bebb-ef5f3675d5b6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RestrictedStockUnitsRSUMember_65b92a4f-db5f-4975-928e-edecdb44fce3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedStockUnitsRSUMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_230027a2-ddd0-40a2-bebb-ef5f3675d5b6" xlink:to="loc_us-gaap_RestrictedStockUnitsRSUMember_65b92a4f-db5f-4975-928e-edecdb44fce3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_IncentiveUnitAwardMember_8ca04c8f-ffa9-4c7b-922a-a72f13daa7ea" xlink:href="splp-20230930.xsd#splp_IncentiveUnitAwardMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_230027a2-ddd0-40a2-bebb-ef5f3675d5b6" xlink:to="loc_splp_IncentiveUnitAwardMember_8ca04c8f-ffa9-4c7b-922a-a72f13daa7ea" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventTypeAxis_5a547183-db29-4743-938a-a45140c93566" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventTypeAxis"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfStockByClassTable_d20e22f0-9aac-4b68-89cc-bf337bb128a5" xlink:to="loc_us-gaap_SubsequentEventTypeAxis_5a547183-db29-4743-938a-a45140c93566" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventTypeDomain_0deb0579-8e61-47ac-b603-5f7bcd52cb6d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventTypeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SubsequentEventTypeAxis_5a547183-db29-4743-938a-a45140c93566" xlink:to="loc_us-gaap_SubsequentEventTypeDomain_0deb0579-8e61-47ac-b603-5f7bcd52cb6d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventMember_6429a39e-c265-49b3-8cfb-fe43fce84298" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SubsequentEventTypeDomain_0deb0579-8e61-47ac-b603-5f7bcd52cb6d" xlink:to="loc_us-gaap_SubsequentEventMember_6429a39e-c265-49b3-8cfb-fe43fce84298" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockLineItems"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfStockByClassTable_d20e22f0-9aac-4b68-89cc-bf337bb128a5" xlink:to="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_f25d0a22-95e4-4275-a294-0e6b18c958c4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding_f25d0a22-95e4-4275-a294-0e6b18c958c4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_ca18ab6e-6b2e-48d9-bae6-f0826eb7c9a0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_ca18ab6e-6b2e-48d9-bae6-f0826eb7c9a0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAccountUnitsTreasury_03d69447-a758-4d47-acfb-f1358e2643bd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAccountUnitsTreasury"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_PartnersCapitalAccountUnitsTreasury_03d69447-a758-4d47-acfb-f1358e2643bd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases_f0b2b8e0-783a-4f42-b1d0-d0ac8d17baa2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases_f0b2b8e0-783a-4f42-b1d0-d0ac8d17baa2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased_ef1b2e67-4068-4968-9d02-9cfe209c5b79" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased_ef1b2e67-4068-4968-9d02-9cfe209c5b79" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized_517a61e0-74ec-485d-b6e4-e0267cce6891" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized_517a61e0-74ec-485d-b6e4-e0267cce6891" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_0feac8e4-1a2b-4c78-917d-04ea3c1b494b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_0feac8e4-1a2b-4c78-917d-04ea3c1b494b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_dba0e85c-bd4e-462e-8ae6-2bc34006e1d8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_dba0e85c-bd4e-462e-8ae6-2bc34006e1d8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_003f544d-52ae-4119-981e-821dd6af7fbf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_003f544d-52ae-4119-981e-821dd6af7fbf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_cf6fa350-1884-4b8f-a59d-581eb74925be" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/> <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_cf6fa350-1884-4b8f-a59d-581eb74925be" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DividendsPreferredStockCash_a6029b8e-6bb3-4d65-8048-b3c8f15ba1c4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DividendsPreferredStockCash"/> <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_DividendsPreferredStockCash_a6029b8e-6bb3-4d65-8048-b3c8f15ba1c4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTerm_47ba6c59-62c0-4c2a-9aac-d82b67bfcc97" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentTerm"/> <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_DebtInstrumentTerm_47ba6c59-62c0-4c2a-9aac-d82b67bfcc97" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockLiquidationPreference_c3ebc623-137c-4242-afe0-defd8d05f73e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockLiquidationPreference"/> <link:presentationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_PreferredStockLiquidationPreference_c3ebc623-137c-4242-afe0-defd8d05f73e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice_bd2517b3-b6dc-42c5-8505-0d51f52c87df" xlink:href="splp-20230930.xsd#splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice"/> <link:presentationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice_bd2517b3-b6dc-42c5-8505-0d51f52c87df" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredUnitsOutstanding_533d33b9-294d-46ed-813e-1c0b01f50242" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredUnitsOutstanding"/> <link:presentationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_PreferredUnitsOutstanding_533d33b9-294d-46ed-813e-1c0b01f50242" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockDividendsPerShareDeclared_5b78934b-644a-4db4-b810-4bdc10e4bc05" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockDividendsPerShareDeclared"/> <link:presentationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_CommonStockDividendsPerShareDeclared_5b78934b-644a-4db4-b810-4bdc10e4bc05" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage_065e6622-b31e-4758-ba8c-e90941cf328d" xlink:href="splp-20230930.xsd#splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage"/> <link:presentationArc order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage_065e6622-b31e-4758-ba8c-e90941cf328d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NumberOfDaysPriorToMeasurementDate_942e661b-6c75-4955-ad29-18622bd638e4" xlink:href="splp-20230930.xsd#splp_NumberOfDaysPriorToMeasurementDate"/> <link:presentationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_splp_NumberOfDaysPriorToMeasurementDate_942e661b-6c75-4955-ad29-18622bd638e4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonUnitWeightedAveragePricePerShare_32942298-516b-41c5-a2e4-7a141d336fd3" xlink:href="splp-20230930.xsd#splp_CommonUnitWeightedAveragePricePerShare"/> <link:presentationArc order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_splp_CommonUnitWeightedAveragePricePerShare_32942298-516b-41c5-a2e4-7a141d336fd3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits_bf9fd6d3-270f-4cbe-be67-7dda6bda7cd3" xlink:href="splp-20230930.xsd#splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits"/> <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits_bf9fd6d3-270f-4cbe-be67-7dda6bda7cd3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_8a26875c-ed42-415f-9576-fc2b26e2a7a6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod"/> <link:presentationArc order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_8a26875c-ed42-415f-9576-fc2b26e2a7a6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue_6b588eb3-5a1d-438e-9322-afd43d60a881" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue"/> <link:presentationArc order="22" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue_6b588eb3-5a1d-438e-9322-afd43d60a881" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccountUnitsIssued_9dc172e1-6792-44bf-a453-62fcea78366b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LimitedPartnersCapitalAccountUnitsIssued"/> <link:presentationArc order="23" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockLineItems_092feac9-f196-4804-a6ac-2977e1db80cc" xlink:to="loc_us-gaap_LimitedPartnersCapitalAccountUnitsIssued_9dc172e1-6792-44bf-a453-62fcea78366b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/CapitalandAccumulatedOtherComprehensiveLossAccumulatedOtherComprehensiveIncomeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#CapitalandAccumulatedOtherComprehensiveLossAccumulatedOtherComprehensiveIncomeDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/CapitalandAccumulatedOtherComprehensiveLossAccumulatedOtherComprehensiveIncomeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityNoteAbstract_8e6ec962-6a72-42b5-bb98-a1215086f415" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable_1ea297bd-0491-4ca4-9d4f-ca05ce6e5890" xlink:href="splp-20230930.xsd#splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StockholdersEquityNoteAbstract_8e6ec962-6a72-42b5-bb98-a1215086f415" xlink:to="loc_splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable_1ea297bd-0491-4ca4-9d4f-ca05ce6e5890" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_f2b1b93f-3efa-40cc-86aa-7a5639158ae0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable_1ea297bd-0491-4ca4-9d4f-ca05ce6e5890" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_f2b1b93f-3efa-40cc-86aa-7a5639158ae0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_d934b591-8b28-4f4e-a5ab-f799ce955eed" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_f2b1b93f-3efa-40cc-86aa-7a5639158ae0" xlink:to="loc_us-gaap_EquityComponentDomain_d934b591-8b28-4f4e-a5ab-f799ce955eed" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember_4e80ecf8-83e5-4614-9e58-8970b204f778" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityComponentDomain_d934b591-8b28-4f4e-a5ab-f799ce955eed" xlink:to="loc_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember_4e80ecf8-83e5-4614-9e58-8970b204f778" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedTranslationAdjustmentMember_e5e0cfa2-9c6e-4d3e-adc9-77fbd41c2ae5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedTranslationAdjustmentMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityComponentDomain_d934b591-8b28-4f4e-a5ab-f799ce955eed" xlink:to="loc_us-gaap_AccumulatedTranslationAdjustmentMember_e5e0cfa2-9c6e-4d3e-adc9-77fbd41c2ae5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember_c81b9e10-3cd0-4f15-ae06-4a40bfd17a60" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityComponentDomain_d934b591-8b28-4f4e-a5ab-f799ce955eed" xlink:to="loc_us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember_c81b9e10-3cd0-4f15-ae06-4a40bfd17a60" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeMember_a5b329e2-6da2-43d4-8e28-4fee82c1ac08" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityComponentDomain_d934b591-8b28-4f4e-a5ab-f799ce955eed" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeMember_a5b329e2-6da2-43d4-8e28-4fee82c1ac08" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_f8537409-1871-426e-9479-018ae6d4550d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTable_1ea297bd-0491-4ca4-9d4f-ca05ce6e5890" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_f8537409-1871-426e-9479-018ae6d4550d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AccumulatedOtherComprehensiveIncomeLossRollForward_d82d87db-6680-472e-9a8a-2756e0efc229" xlink:href="splp-20230930.xsd#splp_AccumulatedOtherComprehensiveIncomeLossRollForward"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_f8537409-1871-426e-9479-018ae6d4550d" xlink:to="loc_splp_AccumulatedOtherComprehensiveIncomeLossRollForward_d82d87db-6680-472e-9a8a-2756e0efc229" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_043d8304-54d7-4b56-81c4-66dfde36322c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_AccumulatedOtherComprehensiveIncomeLossRollForward_d82d87db-6680-472e-9a8a-2756e0efc229" xlink:to="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_043d8304-54d7-4b56-81c4-66dfde36322c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_0da31a43-8fb9-4f56-8785-968d545e2eca" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_AccumulatedOtherComprehensiveIncomeLossRollForward_d82d87db-6680-472e-9a8a-2756e0efc229" xlink:to="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_0da31a43-8fb9-4f56-8785-968d545e2eca" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_979a18e4-5fc6-41a9-903b-0316823585eb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_AccumulatedOtherComprehensiveIncomeLossRollForward_d82d87db-6680-472e-9a8a-2756e0efc229" xlink:to="loc_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest_979a18e4-5fc6-41a9-903b-0316823585eb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/IncomeTaxesDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#IncomeTaxesDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/IncomeTaxesDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxDisclosureAbstract_282db056-da5e-4c9a-8ef2-a136cbe612f0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_c10af6c2-6cf1-48d4-9efb-6144fa92c843" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeTaxDisclosureAbstract_282db056-da5e-4c9a-8ef2-a136cbe612f0" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_c10af6c2-6cf1-48d4-9efb-6144fa92c843" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/NetIncomePerCommonUnitDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#NetIncomePerCommonUnitDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/NetIncomePerCommonUnitDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareAbstract_1b882370-6be8-40d4-bc80-130606320c70" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract_2459140e-ac57-4384-91aa-a188ad40e347" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EarningsPerShareAbstract_1b882370-6be8-40d4-bc80-130606320c70" xlink:to="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract_2459140e-ac57-4384-91aa-a188ad40e347" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_2142c796-d974-4955-b81f-7a818cf66aea" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract_2459140e-ac57-4384-91aa-a188ad40e347" xlink:to="loc_us-gaap_ProfitLoss_2142c796-d974-4955-b81f-7a818cf66aea" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_e53b5931-d92d-4f10-9912-14b8314f67e8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract_2459140e-ac57-4384-91aa-a188ad40e347" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_e53b5931-d92d-4f10-9912-14b8314f67e8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLoss_1ef02771-9a84-4634-aa82-c130765e43f1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract_2459140e-ac57-4384-91aa-a188ad40e347" xlink:to="loc_us-gaap_NetIncomeLoss_1ef02771-9a84-4634-aa82-c130765e43f1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DilutiveSecuritiesAbstract_d701fe1c-bf91-4d26-b98e-18afa973362c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DilutiveSecuritiesAbstract"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract_2459140e-ac57-4384-91aa-a188ad40e347" xlink:to="loc_us-gaap_DilutiveSecuritiesAbstract_d701fe1c-bf91-4d26-b98e-18afa973362c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther_e2892a09-07e1-4294-9467-b5a363ceaf6f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DilutiveSecuritiesAbstract_d701fe1c-bf91-4d26-b98e-18afa973362c" xlink:to="loc_us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther_e2892a09-07e1-4294-9467-b5a363ceaf6f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NetIncomeLossAvailableToCommonUnitholders_b30055e2-4b1e-4bcd-9fc9-78d1acfb7be2" xlink:href="splp-20230930.xsd#splp_NetIncomeLossAvailableToCommonUnitholders"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DilutiveSecuritiesAbstract_d701fe1c-bf91-4d26-b98e-18afa973362c" xlink:to="loc_splp_NetIncomeLossAvailableToCommonUnitholders_b30055e2-4b1e-4bcd-9fc9-78d1acfb7be2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareBasicTwoClassMethodAbstract_b9beb501-8cc2-4e3b-a359-8a28f780930f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareBasicTwoClassMethodAbstract"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EarningsPerShareAbstract_1b882370-6be8-40d4-bc80-130606320c70" xlink:to="loc_us-gaap_EarningsPerShareBasicTwoClassMethodAbstract_b9beb501-8cc2-4e3b-a359-8a28f780930f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic_1a348c4c-936b-4105-8991-4f36644aa560" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EarningsPerShareBasicTwoClassMethodAbstract_b9beb501-8cc2-4e3b-a359-8a28f780930f" xlink:to="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic_1a348c4c-936b-4105-8991-4f36644aa560" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareDilutedTwoClassMethodAbstract_f09c8743-eedd-42f7-99c8-ffadcd2c3477" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareDilutedTwoClassMethodAbstract"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EarningsPerShareAbstract_1b882370-6be8-40d4-bc80-130606320c70" xlink:to="loc_us-gaap_EarningsPerShareDilutedTwoClassMethodAbstract_f09c8743-eedd-42f7-99c8-ffadcd2c3477" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_7893544d-f3f9-4243-b159-2f661a364a4a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EarningsPerShareDilutedTwoClassMethodAbstract_f09c8743-eedd-42f7-99c8-ffadcd2c3477" xlink:to="loc_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_7893544d-f3f9-4243-b159-2f661a364a4a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding_cc6a8675-e0a4-4a43-bd5f-255421950438" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EarningsPerShareAbstract_1b882370-6be8-40d4-bc80-130606320c70" xlink:to="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding_cc6a8675-e0a4-4a43-bd5f-255421950438" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract_40207c6b-7403-42da-9b2b-6f3bb84eb29d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EarningsPerShareAbstract_1b882370-6be8-40d4-bc80-130606320c70" xlink:to="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract_40207c6b-7403-42da-9b2b-6f3bb84eb29d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_IncrementalCommonSharesAttributableToIncentiveUnits_a1d73afd-8485-469a-aa56-d931135f53d7" xlink:href="splp-20230930.xsd#splp_IncrementalCommonSharesAttributableToIncentiveUnits"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract_40207c6b-7403-42da-9b2b-6f3bb84eb29d" xlink:to="loc_splp_IncrementalCommonSharesAttributableToIncentiveUnits_a1d73afd-8485-469a-aa56-d931135f53d7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock_cff9d542-4d57-4d5a-b57c-4fb631bfaf74" xlink:href="splp-20230930.xsd#splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract_40207c6b-7403-42da-9b2b-6f3bb84eb29d" xlink:to="loc_splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock_cff9d542-4d57-4d5a-b57c-4fb631bfaf74" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock_a179d8e1-72a3-4bcd-b760-62362d66d063" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract_40207c6b-7403-42da-9b2b-6f3bb84eb29d" xlink:to="loc_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock_a179d8e1-72a3-4bcd-b760-62362d66d063" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_e77d562a-4631-449e-835b-4fcf9ee12002" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract_40207c6b-7403-42da-9b2b-6f3bb84eb29d" xlink:to="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_e77d562a-4631-449e-835b-4fcf9ee12002" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FairValueMeasurementsHierarchyTableDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#FairValueMeasurementsHierarchyTableDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/FairValueMeasurementsHierarchyTableDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueDisclosuresAbstract_83c1db04-0d4e-4f8d-9ccd-b94e38ef3a24" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueDisclosuresAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6cbca8df-22da-4566-abbc-2b6e0b021965" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueDisclosuresAbstract_83c1db04-0d4e-4f8d-9ccd-b94e38ef3a24" xlink:to="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6cbca8df-22da-4566-abbc-2b6e0b021965" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByMeasurementFrequencyAxis_8afe2371-2225-4c6e-a2fb-6ee1bfd924db" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByMeasurementFrequencyAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6cbca8df-22da-4566-abbc-2b6e0b021965" xlink:to="loc_us-gaap_FairValueByMeasurementFrequencyAxis_8afe2371-2225-4c6e-a2fb-6ee1bfd924db" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_c496d022-3933-472c-b3b0-26f63982c13c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_8afe2371-2225-4c6e-a2fb-6ee1bfd924db" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_c496d022-3933-472c-b3b0-26f63982c13c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsRecurringMember_ec809377-3584-4535-b88d-af501a665f91" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsRecurringMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueMeasurementFrequencyDomain_c496d022-3933-472c-b3b0-26f63982c13c" xlink:to="loc_us-gaap_FairValueMeasurementsRecurringMember_ec809377-3584-4535-b88d-af501a665f91" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_e4e9e0ea-7959-4589-ab08-3cf6771eae8a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6cbca8df-22da-4566-abbc-2b6e0b021965" xlink:to="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_e4e9e0ea-7959-4589-ab08-3cf6771eae8a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_22c221c0-e7c8-4e31-af06-06afb5b20bd8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_e4e9e0ea-7959-4589-ab08-3cf6771eae8a" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_22c221c0-e7c8-4e31-af06-06afb5b20bd8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel1Member_420bb1e7-15e3-445b-a3ca-3a475ab18ef2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel1Member"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_22c221c0-e7c8-4e31-af06-06afb5b20bd8" xlink:to="loc_us-gaap_FairValueInputsLevel1Member_420bb1e7-15e3-445b-a3ca-3a475ab18ef2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel2Member_7ffa758b-e4a8-41cc-bc9d-a0c9c9e929b0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel2Member"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_22c221c0-e7c8-4e31-af06-06afb5b20bd8" xlink:to="loc_us-gaap_FairValueInputsLevel2Member_7ffa758b-e4a8-41cc-bc9d-a0c9c9e929b0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel3Member_ab178df2-12fa-4aa8-a163-7dd6d684e139" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueInputsLevel3Member"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_22c221c0-e7c8-4e31-af06-06afb5b20bd8" xlink:to="loc_us-gaap_FairValueInputsLevel3Member_ab178df2-12fa-4aa8-a163-7dd6d684e139" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeInstrumentRiskAxis_ef38e62b-8236-4985-9f07-933d4ec593ac" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6cbca8df-22da-4566-abbc-2b6e0b021965" xlink:to="loc_us-gaap_DerivativeInstrumentRiskAxis_ef38e62b-8236-4985-9f07-933d4ec593ac" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_4e24abaf-8f16-46ea-a247-31c6bfa0aab2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_ef38e62b-8236-4985-9f07-933d4ec593ac" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_4e24abaf-8f16-46ea-a247-31c6bfa0aab2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLongTermInvestmentsMember_bd027fb6-bede-44ea-ba31-a26680eb5514" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLongTermInvestmentsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_4e24abaf-8f16-46ea-a247-31c6bfa0aab2" xlink:to="loc_us-gaap_OtherLongTermInvestmentsMember_bd027fb6-bede-44ea-ba31-a26680eb5514" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember_b7bee3ab-0c62-45f3-9897-8ee87ecb7d65" xlink:href="splp-20230930.xsd#splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_4e24abaf-8f16-46ea-a247-31c6bfa0aab2" xlink:to="loc_splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember_b7bee3ab-0c62-45f3-9897-8ee87ecb7d65" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_EconomicInterestsInLoansMember_8486bbf4-c4db-4080-8b43-642e2d2ae4f8" xlink:href="splp-20230930.xsd#splp_EconomicInterestsInLoansMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_4e24abaf-8f16-46ea-a247-31c6bfa0aab2" xlink:to="loc_splp_EconomicInterestsInLoansMember_8486bbf4-c4db-4080-8b43-642e2d2ae4f8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommodityContractMember_4a559185-6d6e-4db9-a9f4-73847e361fc6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommodityContractMember"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_4e24abaf-8f16-46ea-a247-31c6bfa0aab2" xlink:to="loc_us-gaap_CommodityContractMember_4a559185-6d6e-4db9-a9f4-73847e361fc6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WarrantMember_fb19a27e-ac62-496a-80f5-b886837e7050" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantMember"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_4e24abaf-8f16-46ea-a247-31c6bfa0aab2" xlink:to="loc_us-gaap_WarrantMember_fb19a27e-ac62-496a-80f5-b886837e7050" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_OtherPreciousMetalsMember_3a24d435-ed43-4ffe-8f3d-51169a217f73" xlink:href="splp-20230930.xsd#splp_OtherPreciousMetalsMember"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_4e24abaf-8f16-46ea-a247-31c6bfa0aab2" xlink:to="loc_splp_OtherPreciousMetalsMember_3a24d435-ed43-4ffe-8f3d-51169a217f73" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetAcquisitionAxis_01c16bcf-def5-4f08-860d-c96bd3b512e9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionAxis"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6cbca8df-22da-4566-abbc-2b6e0b021965" xlink:to="loc_us-gaap_AssetAcquisitionAxis_01c16bcf-def5-4f08-860d-c96bd3b512e9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetAcquisitionDomain_cc2e50db-69c4-48ff-aeab-bb8a663e787c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetAcquisitionDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetAcquisitionAxis_01c16bcf-def5-4f08-860d-c96bd3b512e9" xlink:to="loc_us-gaap_AssetAcquisitionDomain_cc2e50db-69c4-48ff-aeab-bb8a663e787c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PCSMosaicMember_a00a9df3-e13a-4003-9af6-01e77a64191c" xlink:href="splp-20230930.xsd#splp_PCSMosaicMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetAcquisitionDomain_cc2e50db-69c4-48ff-aeab-bb8a663e787c" xlink:to="loc_splp_PCSMosaicMember_a00a9df3-e13a-4003-9af6-01e77a64191c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_ed3a2eef-7b3a-45d2-a438-495973002d85" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6cbca8df-22da-4566-abbc-2b6e0b021965" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_ed3a2eef-7b3a-45d2-a438-495973002d85" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_09a9070d-1ab0-4f23-9722-d88800381b76" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_ed3a2eef-7b3a-45d2-a438-495973002d85" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_09a9070d-1ab0-4f23-9722-d88800381b76" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PCSMosaicMember_e3d2dc54-8ad5-4f36-8bc4-b525de22496d" xlink:href="splp-20230930.xsd#splp_PCSMosaicMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_09a9070d-1ab0-4f23-9722-d88800381b76" xlink:to="loc_splp_PCSMosaicMember_e3d2dc54-8ad5-4f36-8bc4-b525de22496d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_bb9bb072-8796-4a77-8ff1-0619fe299701" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6cbca8df-22da-4566-abbc-2b6e0b021965" xlink:to="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_bb9bb072-8796-4a77-8ff1-0619fe299701" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsAbstract_e02cfdcd-d68e-4a5f-ad5e-16516797875d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_bb9bb072-8796-4a77-8ff1-0619fe299701" xlink:to="loc_us-gaap_AssetsAbstract_e02cfdcd-d68e-4a5f-ad5e-16516797875d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsFairValueDisclosure_6e27821c-3c56-42eb-820d-50ad4ddc9441" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsFairValueDisclosure"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_e02cfdcd-d68e-4a5f-ad5e-16516797875d" xlink:to="loc_us-gaap_AssetsFairValueDisclosure_6e27821c-3c56-42eb-820d-50ad4ddc9441" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAbstract_9ee3214a-267c-4c8e-acf8-a19ced7bd458" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAbstract"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_bb9bb072-8796-4a77-8ff1-0619fe299701" xlink:to="loc_us-gaap_LiabilitiesAbstract_9ee3214a-267c-4c8e-acf8-a19ced7bd458" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeLiabilities_410e8bf1-1bd4-4779-ab3c-4965bdad1b07" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeLiabilities"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAbstract_9ee3214a-267c-4c8e-acf8-a19ced7bd458" xlink:to="loc_us-gaap_DerivativeLiabilities_410e8bf1-1bd4-4779-ab3c-4965bdad1b07" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesFairValueDisclosure_fa8cbba4-3063-47fa-8d1b-5093a7a69a17" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesFairValueDisclosure"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAbstract_9ee3214a-267c-4c8e-acf8-a19ced7bd458" xlink:to="loc_us-gaap_LiabilitiesFairValueDisclosure_fa8cbba4-3063-47fa-8d1b-5093a7a69a17" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentsFairValueDisclosure_e08382bf-17c7-4bc3-88f5-dfb3adbc1c02" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentsFairValueDisclosure"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_bb9bb072-8796-4a77-8ff1-0619fe299701" xlink:to="loc_us-gaap_EquityMethodInvestmentsFairValueDisclosure_e08382bf-17c7-4bc3-88f5-dfb3adbc1c02" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FairValueMeasurementsUnobservableInputsReconciliationAssetsDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#FairValueMeasurementsUnobservableInputsReconciliationAssetsDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/FairValueMeasurementsUnobservableInputsReconciliationAssetsDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueDisclosuresAbstract_76076133-2470-4d7a-9dbc-4ebf818de347" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueDisclosuresAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_b4368d0d-2bba-4e7c-8d6b-bd7ab7003f14" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueDisclosuresAbstract_76076133-2470-4d7a-9dbc-4ebf818de347" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_b4368d0d-2bba-4e7c-8d6b-bd7ab7003f14" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByMeasurementFrequencyAxis_3a6e89fd-0d62-43e3-baea-e2021a110864" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByMeasurementFrequencyAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_b4368d0d-2bba-4e7c-8d6b-bd7ab7003f14" xlink:to="loc_us-gaap_FairValueByMeasurementFrequencyAxis_3a6e89fd-0d62-43e3-baea-e2021a110864" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_53ee59cd-97ce-4efe-9c6a-6c02a9ecd2be" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_3a6e89fd-0d62-43e3-baea-e2021a110864" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_53ee59cd-97ce-4efe-9c6a-6c02a9ecd2be" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsRecurringMember_17b1dc25-eed2-432d-acdd-1729bf59a2c1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementsRecurringMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueMeasurementFrequencyDomain_53ee59cd-97ce-4efe-9c6a-6c02a9ecd2be" xlink:to="loc_us-gaap_FairValueMeasurementsRecurringMember_17b1dc25-eed2-432d-acdd-1729bf59a2c1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByAssetClassAxis_5bf3b451-3baf-4b53-9305-0fdb9877bcff" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByAssetClassAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_b4368d0d-2bba-4e7c-8d6b-bd7ab7003f14" xlink:to="loc_us-gaap_FairValueByAssetClassAxis_5bf3b451-3baf-4b53-9305-0fdb9877bcff" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_11adeab7-59b3-4c8f-8241-c2e93f1d0421" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueByAssetClassAxis_5bf3b451-3baf-4b53-9305-0fdb9877bcff" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_11adeab7-59b3-4c8f-8241-c2e93f1d0421" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LongTermInvestmentsMember_3da97d48-936f-4cdb-8bea-8137780c772d" xlink:href="splp-20230930.xsd#splp_LongTermInvestmentsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_11adeab7-59b3-4c8f-8241-c2e93f1d0421" xlink:to="loc_splp_LongTermInvestmentsMember_3da97d48-936f-4cdb-8bea-8137780c772d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_EconomicInterestInLoansMember_1eef9e8b-2cf7-40c8-b9a5-5dcf38dc17f5" xlink:href="splp-20230930.xsd#splp_EconomicInterestInLoansMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_11adeab7-59b3-4c8f-8241-c2e93f1d0421" xlink:to="loc_splp_EconomicInterestInLoansMember_1eef9e8b-2cf7-40c8-b9a5-5dcf38dc17f5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WarrantMember_0a008255-20af-40af-abe7-41e7082ef602" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_11adeab7-59b3-4c8f-8241-c2e93f1d0421" xlink:to="loc_us-gaap_WarrantMember_0a008255-20af-40af-abe7-41e7082ef602" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_b7186af9-3b44-475a-81ea-6db55ac81bd4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_b4368d0d-2bba-4e7c-8d6b-bd7ab7003f14" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_b7186af9-3b44-475a-81ea-6db55ac81bd4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_b7186af9-3b44-475a-81ea-6db55ac81bd4" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_7f48972a-3060-4794-b576-a4bc286be472" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_7f48972a-3060-4794-b576-a4bc286be472" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases_cc326e52-1cc9-41f2-86d1-091316429d51" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases_cc326e52-1cc9-41f2-86d1-091316429d51" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales_8f51d6d1-f892-4651-b899-8da6edc23361" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales_8f51d6d1-f892-4651-b899-8da6edc23361" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings_9d7486f5-7a0f-44f6-b4bb-23b6210076d4" xlink:href="splp-20230930.xsd#splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:to="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings_9d7486f5-7a0f-44f6-b4bb-23b6210076d4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty_99badc61-e9cb-47b9-bf2b-261351276e27" xlink:href="splp-20230930.xsd#splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:to="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty_99badc61-e9cb-47b9-bf2b-261351276e27" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty_be252ea9-87f4-4359-b885-6b33ef930af7" xlink:href="splp-20230930.xsd#splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:to="loc_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty_be252ea9-87f4-4359-b885-6b33ef930af7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_345eebc7-0887-44af-9c7a-3ede8405f6ec" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_6bf2c187-3151-46fa-aadf-f5c371f2ac13" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_345eebc7-0887-44af-9c7a-3ede8405f6ec" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/FairValueMeasurementsNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#FairValueMeasurementsNarrativeDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/FairValueMeasurementsNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueDisclosuresAbstract_20f0490d-fbe7-4e8e-bf53-ea7ea83557d2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueDisclosuresAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_b0e99223-bf06-4994-9157-2bf8f617c192" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueDisclosuresAbstract_20f0490d-fbe7-4e8e-bf53-ea7ea83557d2" xlink:to="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_b0e99223-bf06-4994-9157-2bf8f617c192" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputTypeAxis_58db7d70-653a-4e06-9744-206b2b7b3364" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputTypeAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_b0e99223-bf06-4994-9157-2bf8f617c192" xlink:to="loc_us-gaap_MeasurementInputTypeAxis_58db7d70-653a-4e06-9744-206b2b7b3364" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputTypeDomain_17effdf5-ca1d-466c-8da8-bdc8e3955a45" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputTypeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_MeasurementInputTypeAxis_58db7d70-653a-4e06-9744-206b2b7b3364" xlink:to="loc_us-gaap_MeasurementInputTypeDomain_17effdf5-ca1d-466c-8da8-bdc8e3955a45" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputConstantPrepaymentRateMember_e5e03286-cede-4dda-a723-d7217ec6d1d2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputConstantPrepaymentRateMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_MeasurementInputTypeDomain_17effdf5-ca1d-466c-8da8-bdc8e3955a45" xlink:to="loc_us-gaap_MeasurementInputConstantPrepaymentRateMember_e5e03286-cede-4dda-a723-d7217ec6d1d2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputDefaultRateMember_3e987e6e-2c80-415b-b6c3-2a2a0e3a7b9f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputDefaultRateMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_MeasurementInputTypeDomain_17effdf5-ca1d-466c-8da8-bdc8e3955a45" xlink:to="loc_us-gaap_MeasurementInputDefaultRateMember_3e987e6e-2c80-415b-b6c3-2a2a0e3a7b9f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputDiscountRateMember_13b09136-7c44-4f06-91a2-ff19ed47da02" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MeasurementInputDiscountRateMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_MeasurementInputTypeDomain_17effdf5-ca1d-466c-8da8-bdc8e3955a45" xlink:to="loc_us-gaap_MeasurementInputDiscountRateMember_13b09136-7c44-4f06-91a2-ff19ed47da02" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByAssetClassAxis_14e7d547-635e-464b-b006-cb5c7b291e16" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByAssetClassAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_b0e99223-bf06-4994-9157-2bf8f617c192" xlink:to="loc_us-gaap_FairValueByAssetClassAxis_14e7d547-635e-464b-b006-cb5c7b291e16" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_4e1745b9-2f9f-428b-922d-8a5acc0c070b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueByAssetClassAxis_14e7d547-635e-464b-b006-cb5c7b291e16" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_4e1745b9-2f9f-428b-922d-8a5acc0c070b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SecuritiesAssetsMember_b4ab03a0-d047-47b8-8392-58f94a7f9365" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecuritiesAssetsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_4e1745b9-2f9f-428b-922d-8a5acc0c070b" xlink:to="loc_us-gaap_SecuritiesAssetsMember_b4ab03a0-d047-47b8-8392-58f94a7f9365" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_dd2fcafd-fec2-4ef9-9507-40b7ca2fba73" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_b0e99223-bf06-4994-9157-2bf8f617c192" xlink:to="loc_srt_RangeAxis_dd2fcafd-fec2-4ef9-9507-40b7ca2fba73" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_9bcdfbcb-846e-4898-806a-dc5cb16693c4" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeAxis_dd2fcafd-fec2-4ef9-9507-40b7ca2fba73" xlink:to="loc_srt_RangeMember_9bcdfbcb-846e-4898-806a-dc5cb16693c4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_11f7b189-1406-41aa-8015-ad40f04c98c0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_9bcdfbcb-846e-4898-806a-dc5cb16693c4" xlink:to="loc_srt_MinimumMember_11f7b189-1406-41aa-8015-ad40f04c98c0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_892573ce-4583-480c-b59d-12a0638c3209" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_9bcdfbcb-846e-4898-806a-dc5cb16693c4" xlink:to="loc_srt_MaximumMember_892573ce-4583-480c-b59d-12a0638c3209" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_abb6a5b1-d611-4995-936a-f8865a0a308a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_b0e99223-bf06-4994-9157-2bf8f617c192" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_abb6a5b1-d611-4995-936a-f8865a0a308a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_baba39ab-d495-4c3f-9dcc-70acd91ebbfd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_abb6a5b1-d611-4995-936a-f8865a0a308a" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_baba39ab-d495-4c3f-9dcc-70acd91ebbfd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_0a86030f-b2c3-49f3-890e-e1578f07f09b" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_baba39ab-d495-4c3f-9dcc-70acd91ebbfd" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_0a86030f-b2c3-49f3-890e-e1578f07f09b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_ce47995c-2331-4066-abf6-36efee6f9ba8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_b0e99223-bf06-4994-9157-2bf8f617c192" xlink:to="loc_us-gaap_StatementClassOfStockAxis_ce47995c-2331-4066-abf6-36efee6f9ba8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_b4759995-350b-4115-8e25-8bd0ec0529f3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementClassOfStockAxis_ce47995c-2331-4066-abf6-36efee6f9ba8" xlink:to="loc_us-gaap_ClassOfStockDomain_b4759995-350b-4115-8e25-8bd0ec0529f3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SeriesEConvertiblePreferredStockMember_f05fe62a-b686-4fc2-94da-cbc79d3f23df" xlink:href="splp-20230930.xsd#splp_SeriesEConvertiblePreferredStockMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockDomain_b4759995-350b-4115-8e25-8bd0ec0529f3" xlink:to="loc_splp_SeriesEConvertiblePreferredStockMember_f05fe62a-b686-4fc2-94da-cbc79d3f23df" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_484a971a-5440-40de-97ec-dcea064020fa" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_b0e99223-bf06-4994-9157-2bf8f617c192" xlink:to="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_484a971a-5440-40de-97ec-dcea064020fa" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage_1dc7879f-5a93-490e-b518-1afa9a103775" xlink:href="splp-20230930.xsd#splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_484a971a-5440-40de-97ec-dcea064020fa" xlink:to="loc_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage_1dc7879f-5a93-490e-b518-1afa9a103775" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput_6f60fd7b-7fc4-4715-b220-413d7db9c3dc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_484a971a-5440-40de-97ec-dcea064020fa" xlink:to="loc_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput_6f60fd7b-7fc4-4715-b220-413d7db9c3dc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/CommitmentsandContingenciesNarrativeDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#CommitmentsandContingenciesNarrativeDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/CommitmentsandContingenciesNarrativeDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommitmentsAndContingenciesDisclosureAbstract_fc0336e0-44ac-4c7f-bc57-caf6580ff115" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingenciesTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CommitmentsAndContingenciesDisclosureAbstract_fc0336e0-44ac-4c7f-bc57-caf6580ff115" xlink:to="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialInstrumentAxis_545b8b60-6a77-4ea2-bb1b-073ebda77520" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_FinancialInstrumentAxis_545b8b60-6a77-4ea2-bb1b-073ebda77520" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_ff74297d-8e6b-4cd2-a9fa-488a9a6a4442" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancialInstrumentAxis_545b8b60-6a77-4ea2-bb1b-073ebda77520" xlink:to="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_ff74297d-8e6b-4cd2-a9fa-488a9a6a4442" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockMember_9f10fdd3-c6f4-49bc-811f-0ce5030beba7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_ff74297d-8e6b-4cd2-a9fa-488a9a6a4442" xlink:to="loc_us-gaap_PreferredStockMember_9f10fdd3-c6f4-49bc-811f-0ce5030beba7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_425bd9e9-5db9-4167-a49a-0db3d24f1848" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_425bd9e9-5db9-4167-a49a-0db3d24f1848" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_57a7b2bd-4f58-4090-a07b-5c2db5831440" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_425bd9e9-5db9-4167-a49a-0db3d24f1848" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_57a7b2bd-4f58-4090-a07b-5c2db5831440" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectIncSTCNMember_552b0760-80d6-4009-a6ee-f9019bfba51e" xlink:href="splp-20230930.xsd#splp_SteelConnectIncSTCNMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_57a7b2bd-4f58-4090-a07b-5c2db5831440" xlink:to="loc_splp_SteelConnectIncSTCNMember_552b0760-80d6-4009-a6ee-f9019bfba51e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalExitCostByPropertyAxis_be74948c-d5fb-4f82-95c1-c14ec7bc997f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalExitCostByPropertyAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_EnvironmentalExitCostByPropertyAxis_be74948c-d5fb-4f82-95c1-c14ec7bc997f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain_63353dd1-e02e-4d83-aa6a-dc5967899f78" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalExitCostsNameOfPropertyDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EnvironmentalExitCostByPropertyAxis_be74948c-d5fb-4f82-95c1-c14ec7bc997f" xlink:to="loc_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain_63353dd1-e02e-4d83-aa6a-dc5967899f78" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CostsMember_a4eb8a2a-26e2-4e55-9eef-5185fd02bbf9" xlink:href="splp-20230930.xsd#splp_CostsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain_63353dd1-e02e-4d83-aa6a-dc5967899f78" xlink:to="loc_splp_CostsMember_a4eb8a2a-26e2-4e55-9eef-5185fd02bbf9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CamdenMember_51aa3196-6361-40e8-bd24-da1dfdd29bc4" xlink:href="splp-20230930.xsd#splp_CamdenMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain_63353dd1-e02e-4d83-aa6a-dc5967899f78" xlink:to="loc_splp_CamdenMember_51aa3196-6361-40e8-bd24-da1dfdd29bc4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CamdenPastAndFutureExpensesMember_1b33b028-2349-41ae-8b2c-ba732fcf3ec3" xlink:href="splp-20230930.xsd#splp_CamdenPastAndFutureExpensesMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CamdenMember_51aa3196-6361-40e8-bd24-da1dfdd29bc4" xlink:to="loc_splp_CamdenPastAndFutureExpensesMember_1b33b028-2349-41ae-8b2c-ba732fcf3ec3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_WayneFacilityMember_8425a97d-d9de-4bde-af29-92f483acb3da" xlink:href="splp-20230930.xsd#splp_WayneFacilityMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EnvironmentalExitCostsNameOfPropertyDomain_63353dd1-e02e-4d83-aa6a-dc5967899f78" xlink:to="loc_splp_WayneFacilityMember_8425a97d-d9de-4bde-af29-92f483acb3da" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_666f6b05-c093-4b9e-acdf-0be0f6fc493a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_666f6b05-c093-4b9e-acdf-0be0f6fc493a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain_bc914125-604f-419a-96c6-a995ecb59ccc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_666f6b05-c093-4b9e-acdf-0be0f6fc493a" xlink:to="loc_us-gaap_RelatedPartyDomain_bc914125-604f-419a-96c6-a995ecb59ccc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FormerOwnerOperatorMember_771a0b95-aac5-489f-b736-f7b7fc4f9b2e" xlink:href="splp-20230930.xsd#splp_FormerOwnerOperatorMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyDomain_bc914125-604f-419a-96c6-a995ecb59ccc" xlink:to="loc_splp_FormerOwnerOperatorMember_771a0b95-aac5-489f-b736-f7b7fc4f9b2e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_HhemAndHandhMember_9d4dacdc-2a2c-4d1f-919d-f4bb67042dea" xlink:href="splp-20230930.xsd#splp_HhemAndHandhMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyDomain_bc914125-604f-419a-96c6-a995ecb59ccc" xlink:to="loc_splp_HhemAndHandhMember_9d4dacdc-2a2c-4d1f-919d-f4bb67042dea" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectIncSTCNMember_5bf09980-24f1-4b3c-82f5-acf518830bf2" xlink:href="splp-20230930.xsd#splp_SteelConnectIncSTCNMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyDomain_bc914125-604f-419a-96c6-a995ecb59ccc" xlink:to="loc_splp_SteelConnectIncSTCNMember_5bf09980-24f1-4b3c-82f5-acf518830bf2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalRemediationSiteAxis_55553dd7-ecdc-456d-afab-54c95a471243" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalRemediationSiteAxis"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_EnvironmentalRemediationSiteAxis_55553dd7-ecdc-456d-afab-54c95a471243" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalRemediationSiteDomain_10d1cea6-94fd-41de-9a9f-d7c658040b5b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalRemediationSiteDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EnvironmentalRemediationSiteAxis_55553dd7-ecdc-456d-afab-54c95a471243" xlink:to="loc_us-gaap_EnvironmentalRemediationSiteDomain_10d1cea6-94fd-41de-9a9f-d7c658040b5b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AdjacentParcelMember_e84c1bd5-be12-4f1b-9675-0c90612f4a99" xlink:href="splp-20230930.xsd#splp_AdjacentParcelMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EnvironmentalRemediationSiteDomain_10d1cea6-94fd-41de-9a9f-d7c658040b5b" xlink:to="loc_splp_AdjacentParcelMember_e84c1bd5-be12-4f1b-9675-0c90612f4a99" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalRemediationContingencyAxis_402d86a6-284a-4ad1-ae37-d7f6d7e32732" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalRemediationContingencyAxis"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_EnvironmentalRemediationContingencyAxis_402d86a6-284a-4ad1-ae37-d7f6d7e32732" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalRemediationContingencyDomain_40cf69f5-8099-418a-a402-7aef6044f89a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalRemediationContingencyDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EnvironmentalRemediationContingencyAxis_402d86a6-284a-4ad1-ae37-d7f6d7e32732" xlink:to="loc_us-gaap_EnvironmentalRemediationContingencyDomain_40cf69f5-8099-418a-a402-7aef6044f89a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_EnvironmentalandOtherMattersMember_3cb4727f-cab6-448d-b2eb-2a68ed22b058" xlink:href="splp-20230930.xsd#splp_EnvironmentalandOtherMattersMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EnvironmentalRemediationContingencyDomain_40cf69f5-8099-418a-a402-7aef6044f89a" xlink:to="loc_splp_EnvironmentalandOtherMattersMember_3cb4727f-cab6-448d-b2eb-2a68ed22b058" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_93845cf5-f5f3-4b7a-886c-9596354ee48b" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_srt_RangeAxis_93845cf5-f5f3-4b7a-886c-9596354ee48b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_8711d69a-273d-4ade-803b-a2584047c5bb" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeAxis_93845cf5-f5f3-4b7a-886c-9596354ee48b" xlink:to="loc_srt_RangeMember_8711d69a-273d-4ade-803b-a2584047c5bb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_721de9ba-755d-48dc-ba8f-dd9416ff0327" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_8711d69a-273d-4ade-803b-a2584047c5bb" xlink:to="loc_srt_MinimumMember_721de9ba-755d-48dc-ba8f-dd9416ff0327" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_3f4251b3-6a90-45d3-9c8f-4606a3d84b27" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_8711d69a-273d-4ade-803b-a2584047c5bb" xlink:to="loc_srt_MaximumMember_3f4251b3-6a90-45d3-9c8f-4606a3d84b27" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_6e318621-9bb0-4f15-8eef-26d0411bb682" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LegalEntityAxis"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_dei_LegalEntityAxis_6e318621-9bb0-4f15-8eef-26d0411bb682" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_6e17194a-1115-4e37-89ba-9572d139e150" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_6e318621-9bb0-4f15-8eef-26d0411bb682" xlink:to="loc_dei_EntityDomain_6e17194a-1115-4e37-89ba-9572d139e150" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_HandyHarmanLtd.Member_00d146c7-d97d-49ec-b06d-9ce9822dcf3b" xlink:href="splp-20230930.xsd#splp_HandyHarmanLtd.Member"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_6e17194a-1115-4e37-89ba-9572d139e150" xlink:to="loc_splp_HandyHarmanLtd.Member_00d146c7-d97d-49ec-b06d-9ce9822dcf3b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelPartnersHoldingLPMember_13e421cf-a02d-460f-923d-ce92402df859" xlink:href="splp-20230930.xsd#splp_SteelPartnersHoldingLPMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_6e17194a-1115-4e37-89ba-9572d139e150" xlink:to="loc_splp_SteelPartnersHoldingLPMember_13e421cf-a02d-460f-923d-ce92402df859" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NonAffiliatedCorporationsMember_78a7a95d-20ef-4403-ab81-fcd0a82ae03d" xlink:href="splp-20230930.xsd#splp_NonAffiliatedCorporationsMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_6e17194a-1115-4e37-89ba-9572d139e150" xlink:to="loc_splp_NonAffiliatedCorporationsMember_78a7a95d-20ef-4403-ab81-fcd0a82ae03d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CycleChemMember_b618e894-2491-4c6d-a314-0dfce6e0b280" xlink:href="splp-20230930.xsd#splp_CycleChemMember"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_6e17194a-1115-4e37-89ba-9572d139e150" xlink:to="loc_splp_CycleChemMember_b618e894-2491-4c6d-a314-0dfce6e0b280" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SliMember_484851cf-9be0-40c1-9761-f5b4564f50dc" xlink:href="splp-20230930.xsd#splp_SliMember"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_6e17194a-1115-4e37-89ba-9572d139e150" xlink:to="loc_splp_SliMember_484851cf-9be0-40c1-9761-f5b4564f50dc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_BnsSubsidiaryMember_1b949d93-fa6d-477a-a7b6-3fb21bcac3e5" xlink:href="splp-20230930.xsd#splp_BnsSubsidiaryMember"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_6e17194a-1115-4e37-89ba-9572d139e150" xlink:to="loc_splp_BnsSubsidiaryMember_1b949d93-fa6d-477a-a7b6-3fb21bcac3e5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingenciesByNatureOfContingencyAxis_34bb1c1e-06ac-4410-8fe4-018d86874b72" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingenciesByNatureOfContingencyAxis"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_LossContingenciesByNatureOfContingencyAxis_34bb1c1e-06ac-4410-8fe4-018d86874b72" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingencyNatureDomain_750f8d61-9783-4b15-a877-f903b481ecd1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyNatureDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesByNatureOfContingencyAxis_34bb1c1e-06ac-4410-8fe4-018d86874b72" xlink:to="loc_us-gaap_LossContingencyNatureDomain_750f8d61-9783-4b15-a877-f903b481ecd1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InsuranceClaimsMember_f26b20d8-e230-42a3-9a47-ba7f9bc2a29c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InsuranceClaimsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingencyNatureDomain_750f8d61-9783-4b15-a877-f903b481ecd1" xlink:to="loc_us-gaap_InsuranceClaimsMember_f26b20d8-e230-42a3-9a47-ba7f9bc2a29c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BalanceSheetLocationAxis_8a44c356-a0fc-4555-b22a-4512f8a7885c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BalanceSheetLocationAxis"/> <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_BalanceSheetLocationAxis_8a44c356-a0fc-4555-b22a-4512f8a7885c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BalanceSheetLocationDomain_d587d1be-81e1-487f-b3dd-790e33729407" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BalanceSheetLocationDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BalanceSheetLocationAxis_8a44c356-a0fc-4555-b22a-4512f8a7885c" xlink:to="loc_us-gaap_BalanceSheetLocationDomain_d587d1be-81e1-487f-b3dd-790e33729407" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccruedLiabilitiesMember_bb4be76d-6931-4870-8f7d-dd87e151a018" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_d587d1be-81e1-487f-b3dd-790e33729407" xlink:to="loc_us-gaap_AccruedLiabilitiesMember_bb4be76d-6931-4870-8f7d-dd87e151a018" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherNoncurrentLiabilitiesMember_29dec031-c261-4efd-8c10-924222a61730" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNoncurrentLiabilitiesMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_d587d1be-81e1-487f-b3dd-790e33729407" xlink:to="loc_us-gaap_OtherNoncurrentLiabilitiesMember_29dec031-c261-4efd-8c10-924222a61730" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_VestingStatusAxis_5835b9a1-a535-413f-9c93-4b713dc8e4c3" xlink:href="splp-20230930.xsd#splp_VestingStatusAxis"/> <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_splp_VestingStatusAxis_5835b9a1-a535-413f-9c93-4b713dc8e4c3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_VestingStatusDomain_e519112a-1d9c-4d0f-b361-de2a19a58db5" xlink:href="splp-20230930.xsd#splp_VestingStatusDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_VestingStatusAxis_5835b9a1-a535-413f-9c93-4b713dc8e4c3" xlink:to="loc_splp_VestingStatusDomain_e519112a-1d9c-4d0f-b361-de2a19a58db5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_VestedMember_c9e737b3-bbca-403c-bafb-dd33116bf565" xlink:href="splp-20230930.xsd#splp_VestedMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_VestingStatusDomain_e519112a-1d9c-4d0f-b361-de2a19a58db5" xlink:to="loc_splp_VestedMember_c9e737b3-bbca-403c-bafb-dd33116bf565" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_UnvestedMember_641f0edd-f451-4a68-89c2-4d7228fa2bfe" xlink:href="splp-20230930.xsd#splp_UnvestedMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_VestingStatusDomain_e519112a-1d9c-4d0f-b361-de2a19a58db5" xlink:to="loc_splp_UnvestedMember_641f0edd-f451-4a68-89c2-4d7228fa2bfe" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_TitleOfIndividualAxis_8123e5fe-409e-49e5-ba04-1fe9bfbd6cdd" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualAxis"/> <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_srt_TitleOfIndividualAxis_8123e5fe-409e-49e5-ba04-1fe9bfbd6cdd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_TitleOfIndividualWithRelationshipToEntityDomain_d4a8bbad-e717-40aa-9f6d-783ff6094fc7" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_TitleOfIndividualAxis_8123e5fe-409e-49e5-ba04-1fe9bfbd6cdd" xlink:to="loc_srt_TitleOfIndividualWithRelationshipToEntityDomain_d4a8bbad-e717-40aa-9f6d-783ff6094fc7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_MrLichtensteinMember_861dee1a-0df6-4f6b-894f-7603a2d7109e" xlink:href="splp-20230930.xsd#splp_MrLichtensteinMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_TitleOfIndividualWithRelationshipToEntityDomain_d4a8bbad-e717-40aa-9f6d-783ff6094fc7" xlink:to="loc_splp_MrLichtensteinMember_861dee1a-0df6-4f6b-894f-7603a2d7109e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_MrHowardMember_5a0cdb71-a295-449d-9ba8-590533419d60" xlink:href="splp-20230930.xsd#splp_MrHowardMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_TitleOfIndividualWithRelationshipToEntityDomain_d4a8bbad-e717-40aa-9f6d-783ff6094fc7" xlink:to="loc_splp_MrHowardMember_5a0cdb71-a295-449d-9ba8-590533419d60" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_MrFejesMember_b9bbf3fa-0c2d-49e5-9533-0be218c8896a" xlink:href="splp-20230930.xsd#splp_MrFejesMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_TitleOfIndividualWithRelationshipToEntityDomain_d4a8bbad-e717-40aa-9f6d-783ff6094fc7" xlink:to="loc_splp_MrFejesMember_b9bbf3fa-0c2d-49e5-9533-0be218c8896a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_InsuranceCarrierAxis_9e09fead-25a8-4b0f-a9f9-8f93f0179291" xlink:href="splp-20230930.xsd#splp_InsuranceCarrierAxis"/> <link:presentationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_splp_InsuranceCarrierAxis_9e09fead-25a8-4b0f-a9f9-8f93f0179291" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_InsuranceCarrierDomain_2779484d-3186-4ad8-af11-18aa038ecdc5" xlink:href="splp-20230930.xsd#splp_InsuranceCarrierDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_InsuranceCarrierAxis_9e09fead-25a8-4b0f-a9f9-8f93f0179291" xlink:to="loc_splp_InsuranceCarrierDomain_2779484d-3186-4ad8-af11-18aa038ecdc5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelConnectIncSTCNMember_4174b5c3-0945-4008-b012-9fa44581f490" xlink:href="splp-20230930.xsd#splp_SteelConnectIncSTCNMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_InsuranceCarrierDomain_2779484d-3186-4ad8-af11-18aa038ecdc5" xlink:to="loc_splp_SteelConnectIncSTCNMember_4174b5c3-0945-4008-b012-9fa44581f490" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelPartnersHoldingLPMember_eff3d284-5abc-493f-82dc-7dfe76c4e554" xlink:href="splp-20230930.xsd#splp_SteelPartnersHoldingLPMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_InsuranceCarrierDomain_2779484d-3186-4ad8-af11-18aa038ecdc5" xlink:to="loc_splp_SteelPartnersHoldingLPMember_eff3d284-5abc-493f-82dc-7dfe76c4e554" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_cece9d43-9bf1-42cd-9e47-2ccb16518aab" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAxis"/> <link:presentationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_cece9d43-9bf1-42cd-9e47-2ccb16518aab" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_b63c9966-10e6-4be2-bcaa-a62546837641" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_cece9d43-9bf1-42cd-9e47-2ccb16518aab" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_b63c9966-10e6-4be2-bcaa-a62546837641" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AerojetRocketdyneHoldingsMember_c3e1c9f1-1b2a-4d62-9322-8021425f7099" xlink:href="splp-20230930.xsd#splp_AerojetRocketdyneHoldingsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_b63c9966-10e6-4be2-bcaa-a62546837641" xlink:to="loc_splp_AerojetRocketdyneHoldingsMember_c3e1c9f1-1b2a-4d62-9322-8021425f7099" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_fa2af6a0-39ee-4a44-bef1-7e794e11f35f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/> <link:presentationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_StatementClassOfStockAxis_fa2af6a0-39ee-4a44-bef1-7e794e11f35f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_a9127c9f-4420-47a2-ab9d-014165b7218e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementClassOfStockAxis_fa2af6a0-39ee-4a44-bef1-7e794e11f35f" xlink:to="loc_us-gaap_ClassOfStockDomain_a9127c9f-4420-47a2-ab9d-014165b7218e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SeriesEConvertiblePreferredStockMember_9ee9bf97-1e2b-4c0c-8b09-c0912cdb57ce" xlink:href="splp-20230930.xsd#splp_SeriesEConvertiblePreferredStockMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfStockDomain_a9127c9f-4420-47a2-ab9d-014165b7218e" xlink:to="loc_splp_SeriesEConvertiblePreferredStockMember_9ee9bf97-1e2b-4c0c-8b09-c0912cdb57ce" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingenciesLineItems"/> <link:presentationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesTable_4fc28771-aad1-4261-8351-9b33f2d7e148" xlink:to="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccrualForEnvironmentalLossContingencies_2f856216-3acf-4b8b-8bb6-ccacdc7b1c61" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccrualForEnvironmentalLossContingencies"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_AccrualForEnvironmentalLossContingencies_2f856216-3acf-4b8b-8bb6-ccacdc7b1c61" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss_c10ddb74-0245-40f5-8719-eb51360e5c63" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss_c10ddb74-0245-40f5-8719-eb51360e5c63" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates_18662466-496c-4fc1-be29-2f2a03ab430e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates_18662466-496c-4fc1-be29-2f2a03ab430e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation_d16d9abb-04e1-4cd9-a0c1-73557a95699d" xlink:href="splp-20230930.xsd#splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation_d16d9abb-04e1-4cd9-a0c1-73557a95699d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccrualForEnvironmentalLossContingenciesPayments1_d94a9342-5652-4a1e-b265-cc8ce14ef914" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccrualForEnvironmentalLossContingenciesPayments1"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_AccrualForEnvironmentalLossContingenciesPayments1_d94a9342-5652-4a1e-b265-cc8ce14ef914" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LossContingencySettlementOffer_dc94aeb4-2f88-4741-9d99-b4d2873b964e" xlink:href="splp-20230930.xsd#splp_LossContingencySettlementOffer"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_splp_LossContingencySettlementOffer_dc94aeb4-2f88-4741-9d99-b4d2873b964e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LossContingencySettlementOfferSharePercentage_b8362b17-823a-4c85-bfa8-8dec1dc0bc50" xlink:href="splp-20230930.xsd#splp_LossContingencySettlementOfferSharePercentage"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_splp_LossContingencySettlementOfferSharePercentage_b8362b17-823a-4c85-bfa8-8dec1dc0bc50" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SiteContingencyLossExposureNotAccruedDamagesClaimed_02c035ef-0e59-42e8-b9bf-945974bc39ac" xlink:href="splp-20230930.xsd#splp_SiteContingencyLossExposureNotAccruedDamagesClaimed"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_splp_SiteContingencyLossExposureNotAccruedDamagesClaimed_02c035ef-0e59-42e8-b9bf-945974bc39ac" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SiteContingencyLossExposureNotAccruedCounteroffer_b03e81d2-d866-49f0-9a97-7227ecb16f25" xlink:href="splp-20230930.xsd#splp_SiteContingencyLossExposureNotAccruedCounteroffer"/> <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_splp_SiteContingencyLossExposureNotAccruedCounteroffer_b03e81d2-d866-49f0-9a97-7227ecb16f25" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease_26253c1d-4f85-46b5-a098-9ece073ad840" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease"/> <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease_26253c1d-4f85-46b5-a098-9ece073ad840" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireMarketableSecurities_333aed21-002b-4562-9bdd-4a17c5870148" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireMarketableSecurities"/> <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_PaymentsToAcquireMarketableSecurities_333aed21-002b-4562-9bdd-4a17c5870148" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LitigationSettlementAmountAwardedFromOtherParty_fbc89399-e6db-4aef-ab43-d9b80f3bc9cb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LitigationSettlementAmountAwardedFromOtherParty"/> <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_LitigationSettlementAmountAwardedFromOtherParty_fbc89399-e6db-4aef-ab43-d9b80f3bc9cb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod_0130e54c-dc1d-40af-81d3-b9c782204e0a" xlink:href="splp-20230930.xsd#splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod"/> <link:presentationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod_0130e54c-dc1d-40af-81d3-b9c782204e0a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_LossContingencyIncreaseInSettlementProposed_1a32dc0d-63cc-419e-ac53-02437adbdb3e" xlink:href="splp-20230930.xsd#splp_LossContingencyIncreaseInSettlementProposed"/> <link:presentationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_splp_LossContingencyIncreaseInSettlementProposed_1a32dc0d-63cc-419e-ac53-02437adbdb3e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingencyNumberOfDefendants_a5da7537-9fe5-4c6e-a4d9-a4baeb36dfc0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyNumberOfDefendants"/> <link:presentationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_LossContingencyNumberOfDefendants_a5da7537-9fe5-4c6e-a4d9-a4baeb36dfc0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingencyPendingClaimsNumber_db8007a7-9ecb-4c99-b7f9-77c024c447ae" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyPendingClaimsNumber"/> <link:presentationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_LossContingencyPendingClaimsNumber_db8007a7-9ecb-4c99-b7f9-77c024c447ae" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LossContingencyAccrualAtCarryingValue_509a73ce-6655-4cfe-b2ce-7325c4828094" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LossContingencyAccrualAtCarryingValue"/> <link:presentationArc order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LossContingenciesLineItems_8110d9c9-ecae-443d-aa15-a60d805adf86" xlink:to="loc_us-gaap_LossContingencyAccrualAtCarryingValue_509a73ce-6655-4cfe-b2ce-7325c4828094" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RelatedPartyTransactionsScheduleofRelatedPartiesDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#RelatedPartyTransactionsScheduleofRelatedPartiesDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/RelatedPartyTransactionsScheduleofRelatedPartiesDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsAbstract_0cf30724-d759-4d25-ab31-89c9b039a3c2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_1d18ecb8-9377-4401-838e-5dc16b371af1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionsAbstract_0cf30724-d759-4d25-ab31-89c9b039a3c2" xlink:to="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_1d18ecb8-9377-4401-838e-5dc16b371af1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_cd5ec4a1-2d21-4543-925b-b2794eef98c0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_1d18ecb8-9377-4401-838e-5dc16b371af1" xlink:to="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_cd5ec4a1-2d21-4543-925b-b2794eef98c0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain_2793115e-f1b6-435c-a3c9-cf82e6b71f94" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_cd5ec4a1-2d21-4543-925b-b2794eef98c0" xlink:to="loc_us-gaap_RelatedPartyDomain_2793115e-f1b6-435c-a3c9-cf82e6b71f94" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyMember_13f3fed5-17e4-452a-ab67-07966ee4ade4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyDomain_2793115e-f1b6-435c-a3c9-cf82e6b71f94" xlink:to="loc_us-gaap_RelatedPartyMember_13f3fed5-17e4-452a-ab67-07966ee4ade4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionAxis_da870edc-7d98-42c9-8d9c-93f498496a12" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_1d18ecb8-9377-4401-838e-5dc16b371af1" xlink:to="loc_us-gaap_RelatedPartyTransactionAxis_da870edc-7d98-42c9-8d9c-93f498496a12" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionDomain_44b987d6-ca33-4e88-9f43-1f22dae44c2b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionAxis_da870edc-7d98-42c9-8d9c-93f498496a12" xlink:to="loc_us-gaap_RelatedPartyTransactionDomain_44b987d6-ca33-4e88-9f43-1f22dae44c2b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ReceivableFromAssociatedCompaniesSTCNMember_34ad4b74-6a5a-475a-84e1-eeef3006644e" xlink:href="splp-20230930.xsd#splp_ReceivableFromAssociatedCompaniesSTCNMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_44b987d6-ca33-4e88-9f43-1f22dae44c2b" xlink:to="loc_splp_ReceivableFromAssociatedCompaniesSTCNMember_34ad4b74-6a5a-475a-84e1-eeef3006644e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ReceivableFromOtherRelatedPartiesMember_a9e4d8d0-6def-4f93-a3e6-7a0d606ed00f" xlink:href="splp-20230930.xsd#splp_ReceivableFromOtherRelatedPartiesMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_44b987d6-ca33-4e88-9f43-1f22dae44c2b" xlink:to="loc_splp_ReceivableFromOtherRelatedPartiesMember_a9e4d8d0-6def-4f93-a3e6-7a0d606ed00f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_AccruedManagementFeesMember_34d0db02-6b3b-41fc-8e46-2ed7a3276113" xlink:href="splp-20230930.xsd#splp_AccruedManagementFeesMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_44b987d6-ca33-4e88-9f43-1f22dae44c2b" xlink:to="loc_splp_AccruedManagementFeesMember_34d0db02-6b3b-41fc-8e46-2ed7a3276113" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_PayablesToOtherRelatedPartiesMember_ad753367-77bb-455d-846e-3dcdf8c2d724" xlink:href="splp-20230930.xsd#splp_PayablesToOtherRelatedPartiesMember"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_44b987d6-ca33-4e88-9f43-1f22dae44c2b" xlink:to="loc_splp_PayablesToOtherRelatedPartiesMember_ad753367-77bb-455d-846e-3dcdf8c2d724" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionLineItems_788f1d53-b0e0-4aeb-9af5-97f2f6dc966e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionLineItems"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_1d18ecb8-9377-4401-838e-5dc16b371af1" xlink:to="loc_us-gaap_RelatedPartyTransactionLineItems_788f1d53-b0e0-4aeb-9af5-97f2f6dc966e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherReceivables_818dd298-9080-4d46-a064-996feb71e2f0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivables"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_788f1d53-b0e0-4aeb-9af5-97f2f6dc966e" xlink:to="loc_us-gaap_OtherReceivables_818dd298-9080-4d46-a064-996feb71e2f0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsPayableOtherCurrentAndNoncurrent_d1e74a6d-de88-4146-8bb4-8164c7404381" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableOtherCurrentAndNoncurrent"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_788f1d53-b0e0-4aeb-9af5-97f2f6dc966e" xlink:to="loc_us-gaap_AccountsPayableOtherCurrentAndNoncurrent_d1e74a6d-de88-4146-8bb4-8164c7404381" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilities_2df4c06f-c044-463a-9f05-bd79bd9561ea" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilities"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_788f1d53-b0e0-4aeb-9af5-97f2f6dc966e" xlink:to="loc_us-gaap_OtherLiabilities_2df4c06f-c044-463a-9f05-bd79bd9561ea" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RelatedPartyTransactionsManagementAgreementDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#RelatedPartyTransactionsManagementAgreementDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/RelatedPartyTransactionsManagementAgreementDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsAbstract_524b609f-f0e0-411e-9659-796fd824f885" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_47b947b3-ee4f-482e-b880-01d8b18b73f9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionsAbstract_524b609f-f0e0-411e-9659-796fd824f885" xlink:to="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_47b947b3-ee4f-482e-b880-01d8b18b73f9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CounterpartyNameAxis_f178ebdf-be7a-4895-a1ef-bcd6106987db" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CounterpartyNameAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_47b947b3-ee4f-482e-b880-01d8b18b73f9" xlink:to="loc_srt_CounterpartyNameAxis_f178ebdf-be7a-4895-a1ef-bcd6106987db" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RepurchaseAgreementCounterpartyNameDomain_dc7f7dd9-aa54-4609-ac61-316249a843b6" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RepurchaseAgreementCounterpartyNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_CounterpartyNameAxis_f178ebdf-be7a-4895-a1ef-bcd6106987db" xlink:to="loc_srt_RepurchaseAgreementCounterpartyNameDomain_dc7f7dd9-aa54-4609-ac61-316249a843b6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SPGeneralServicesLLCMember_1c0f6444-45b5-4bbc-8e33-f668abe93a0a" xlink:href="splp-20230930.xsd#splp_SPGeneralServicesLLCMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RepurchaseAgreementCounterpartyNameDomain_dc7f7dd9-aa54-4609-ac61-316249a843b6" xlink:to="loc_splp_SPGeneralServicesLLCMember_1c0f6444-45b5-4bbc-8e33-f668abe93a0a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionAxis_8335089d-7f07-4f9e-9368-30a84418984d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_47b947b3-ee4f-482e-b880-01d8b18b73f9" xlink:to="loc_us-gaap_RelatedPartyTransactionAxis_8335089d-7f07-4f9e-9368-30a84418984d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionDomain_615df6d6-8682-4243-aaf9-4374d896062e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionAxis_8335089d-7f07-4f9e-9368-30a84418984d" xlink:to="loc_us-gaap_RelatedPartyTransactionDomain_615df6d6-8682-4243-aaf9-4374d896062e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ManagementFeeMember_6b4d724c-a3f5-4be9-86e5-56276b12e2bc" xlink:href="splp-20230930.xsd#splp_ManagementFeeMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_615df6d6-8682-4243-aaf9-4374d896062e" xlink:to="loc_splp_ManagementFeeMember_6b4d724c-a3f5-4be9-86e5-56276b12e2bc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ReimbursableExpensesMember_e1e1e172-861c-4d1d-9f08-6a163fce338b" xlink:href="splp-20230930.xsd#splp_ReimbursableExpensesMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_615df6d6-8682-4243-aaf9-4374d896062e" xlink:to="loc_splp_ReimbursableExpensesMember_e1e1e172-861c-4d1d-9f08-6a163fce338b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_e64efb67-dc8e-4ba7-a646-21651b058bc0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_47b947b3-ee4f-482e-b880-01d8b18b73f9" xlink:to="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_e64efb67-dc8e-4ba7-a646-21651b058bc0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain_acfbcb15-7762-4c72-a3d6-db8df7bbeb68" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_e64efb67-dc8e-4ba7-a646-21651b058bc0" xlink:to="loc_us-gaap_RelatedPartyDomain_acfbcb15-7762-4c72-a3d6-db8df7bbeb68" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyMember_09ab05f2-022d-4ff0-a065-2a5a98a38a43" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyDomain_acfbcb15-7762-4c72-a3d6-db8df7bbeb68" xlink:to="loc_us-gaap_RelatedPartyMember_09ab05f2-022d-4ff0-a065-2a5a98a38a43" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionLineItems_42fd4c09-ee50-4c64-8200-498d4b7e27b9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionLineItems"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_47b947b3-ee4f-482e-b880-01d8b18b73f9" xlink:to="loc_us-gaap_RelatedPartyTransactionLineItems_42fd4c09-ee50-4c64-8200-498d4b7e27b9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis_e8774bb9-8368-4013-816a-625fe4a368b9" xlink:href="splp-20230930.xsd#splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_42fd4c09-ee50-4c64-8200-498d4b7e27b9" xlink:to="loc_splp_RelatedPartyTransactionServiceFeePercentageQuarterlybasis_e8774bb9-8368-4013-816a-625fe4a368b9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ManagementAgreementRenewalTerm_30a0dbbf-236d-4f54-8740-924c81c23c16" xlink:href="splp-20230930.xsd#splp_ManagementAgreementRenewalTerm"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_42fd4c09-ee50-4c64-8200-498d4b7e27b9" xlink:to="loc_splp_ManagementAgreementRenewalTerm_30a0dbbf-236d-4f54-8740-924c81c23c16" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_NoticePeriodPriorToManagementAgreementRenewalPeriod_fb398d40-fa40-409d-8de2-41cb9a7d1278" xlink:href="splp-20230930.xsd#splp_NoticePeriodPriorToManagementAgreementRenewalPeriod"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_42fd4c09-ee50-4c64-8200-498d4b7e27b9" xlink:to="loc_splp_NoticePeriodPriorToManagementAgreementRenewalPeriod_fb398d40-fa40-409d-8de2-41cb9a7d1278" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingCostsAndExpenses_82477ad0-3449-4bc1-889e-c40e16822e0a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingCostsAndExpenses"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_42fd4c09-ee50-4c64-8200-498d4b7e27b9" xlink:to="loc_us-gaap_OperatingCostsAndExpenses_82477ad0-3449-4bc1-889e-c40e16822e0a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesCurrent_f71ae4ed-08e5-4cab-aedc-84f5e4889ee9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_42fd4c09-ee50-4c64-8200-498d4b7e27b9" xlink:to="loc_us-gaap_OtherLiabilitiesCurrent_f71ae4ed-08e5-4cab-aedc-84f5e4889ee9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RelatedPartyTransactionsCorporateServicesDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#RelatedPartyTransactionsCorporateServicesDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/RelatedPartyTransactionsCorporateServicesDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsAbstract_2104691f-eb12-4fad-850e-468d4b03ea53" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_7fd0ad63-b7c8-4af9-9367-87eef79ef20d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionsAbstract_2104691f-eb12-4fad-850e-468d4b03ea53" xlink:to="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_7fd0ad63-b7c8-4af9-9367-87eef79ef20d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CounterpartyNameAxis_4bcbdf91-6796-454a-aaa4-a85046fef204" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CounterpartyNameAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_7fd0ad63-b7c8-4af9-9367-87eef79ef20d" xlink:to="loc_srt_CounterpartyNameAxis_4bcbdf91-6796-454a-aaa4-a85046fef204" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RepurchaseAgreementCounterpartyNameDomain_72585b70-94af-4d5f-b796-fe39270894e1" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RepurchaseAgreementCounterpartyNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_CounterpartyNameAxis_4bcbdf91-6796-454a-aaa4-a85046fef204" xlink:to="loc_srt_RepurchaseAgreementCounterpartyNameDomain_72585b70-94af-4d5f-b796-fe39270894e1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SteelServicesLtdMember_061e3e85-c3cf-449e-9bff-b5776bf2fcdc" xlink:href="splp-20230930.xsd#splp_SteelServicesLtdMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RepurchaseAgreementCounterpartyNameDomain_72585b70-94af-4d5f-b796-fe39270894e1" xlink:to="loc_splp_SteelServicesLtdMember_061e3e85-c3cf-449e-9bff-b5776bf2fcdc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionAxis_861b673d-7cf2-42f4-9bb9-b5076dbd8415" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_7fd0ad63-b7c8-4af9-9367-87eef79ef20d" xlink:to="loc_us-gaap_RelatedPartyTransactionAxis_861b673d-7cf2-42f4-9bb9-b5076dbd8415" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionDomain_98631cda-6e6a-4bc0-b2c6-db144f244702" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionAxis_861b673d-7cf2-42f4-9bb9-b5076dbd8415" xlink:to="loc_us-gaap_RelatedPartyTransactionDomain_98631cda-6e6a-4bc0-b2c6-db144f244702" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ManagementFeeMember_5a1571df-4f12-4894-9c1e-b117f21077e5" xlink:href="splp-20230930.xsd#splp_ManagementFeeMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_98631cda-6e6a-4bc0-b2c6-db144f244702" xlink:to="loc_splp_ManagementFeeMember_5a1571df-4f12-4894-9c1e-b117f21077e5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_d9f66e6d-a549-4e58-a188-0e3a77f97382" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_7fd0ad63-b7c8-4af9-9367-87eef79ef20d" xlink:to="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_d9f66e6d-a549-4e58-a188-0e3a77f97382" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain_73974704-6c9d-4125-82f9-aa5f1b3d3189" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_d9f66e6d-a549-4e58-a188-0e3a77f97382" xlink:to="loc_us-gaap_RelatedPartyDomain_73974704-6c9d-4125-82f9-aa5f1b3d3189" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyMember_7a60c849-ad4f-4262-b65c-dd48a400cf1b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyDomain_73974704-6c9d-4125-82f9-aa5f1b3d3189" xlink:to="loc_us-gaap_RelatedPartyMember_7a60c849-ad4f-4262-b65c-dd48a400cf1b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionLineItems_e70b80c5-08f4-4b66-8f8d-8646213d928a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionLineItems"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_7fd0ad63-b7c8-4af9-9367-87eef79ef20d" xlink:to="loc_us-gaap_RelatedPartyTransactionLineItems_e70b80c5-08f4-4b66-8f8d-8646213d928a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingCostsAndExpenses_14b00a30-c5fd-4d13-948b-5774ed040872" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingCostsAndExpenses"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_e70b80c5-08f4-4b66-8f8d-8646213d928a" xlink:to="loc_us-gaap_OperatingCostsAndExpenses_14b00a30-c5fd-4d13-948b-5774ed040872" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RelatedPartyTransactionsOtherDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#RelatedPartyTransactionsOtherDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/RelatedPartyTransactionsOtherDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsAbstract_5223c05d-59dc-4d7d-8880-ce748d521523" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_4d5d172f-1589-4581-8742-84c674379798" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionsAbstract_5223c05d-59dc-4d7d-8880-ce748d521523" xlink:to="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_4d5d172f-1589-4581-8742-84c674379798" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_CounterpartyNameAxis_39758073-be2e-4574-aea3-933dd7dbc1e1" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CounterpartyNameAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_4d5d172f-1589-4581-8742-84c674379798" xlink:to="loc_srt_CounterpartyNameAxis_39758073-be2e-4574-aea3-933dd7dbc1e1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RepurchaseAgreementCounterpartyNameDomain_7b715baa-d95e-41c6-b4b5-99bbec77a09a" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RepurchaseAgreementCounterpartyNameDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_CounterpartyNameAxis_39758073-be2e-4574-aea3-933dd7dbc1e1" xlink:to="loc_srt_RepurchaseAgreementCounterpartyNameDomain_7b715baa-d95e-41c6-b4b5-99bbec77a09a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_RelatedPartiesMember_298e6d97-f5ab-4162-a28f-9522a95b75dd" xlink:href="splp-20230930.xsd#splp_RelatedPartiesMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RepurchaseAgreementCounterpartyNameDomain_7b715baa-d95e-41c6-b4b5-99bbec77a09a" xlink:to="loc_splp_RelatedPartiesMember_298e6d97-f5ab-4162-a28f-9522a95b75dd" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_6fc6cefe-5105-444d-b1fe-ce96a49ac960" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LegalEntityAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_4d5d172f-1589-4581-8742-84c674379798" xlink:to="loc_dei_LegalEntityAxis_6fc6cefe-5105-444d-b1fe-ce96a49ac960" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_abdb4fad-eb17-4760-aad3-b8f13f131056" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_6fc6cefe-5105-444d-b1fe-ce96a49ac960" xlink:to="loc_dei_EntityDomain_abdb4fad-eb17-4760-aad3-b8f13f131056" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_WebbankMember_8f540e91-204c-4b01-bb98-e9f53f458796" xlink:href="splp-20230930.xsd#splp_WebbankMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityDomain_abdb4fad-eb17-4760-aad3-b8f13f131056" xlink:to="loc_splp_WebbankMember_8f540e91-204c-4b01-bb98-e9f53f458796" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsAxis_40b74b4d-6f9b-4c55-ad99-3bd5511ac198" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationItemsAxis"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_4d5d172f-1589-4581-8742-84c674379798" xlink:to="loc_srt_ConsolidationItemsAxis_40b74b4d-6f9b-4c55-ad99-3bd5511ac198" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_46c1a63d-d370-47b2-a02e-8946c54838fc" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationItemsDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ConsolidationItemsAxis_40b74b4d-6f9b-4c55-ad99-3bd5511ac198" xlink:to="loc_srt_ConsolidationItemsDomain_46c1a63d-d370-47b2-a02e-8946c54838fc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationEliminationsMember_daae5c19-abfc-4c50-af8b-c2d7375a4177" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationEliminationsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ConsolidationItemsDomain_46c1a63d-d370-47b2-a02e-8946c54838fc" xlink:to="loc_srt_ConsolidationEliminationsMember_daae5c19-abfc-4c50-af8b-c2d7375a4177" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionLineItems_500ee0e5-800d-4ba1-8e25-3288636df2ba" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionLineItems"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_4d5d172f-1589-4581-8742-84c674379798" xlink:to="loc_us-gaap_RelatedPartyTransactionLineItems_500ee0e5-800d-4ba1-8e25-3288636df2ba" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Deposits_5bd1346a-6dbd-4b60-8e55-d0b12a5cb44b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Deposits"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_500ee0e5-800d-4ba1-8e25-3288636df2ba" xlink:to="loc_us-gaap_Deposits_5bd1346a-6dbd-4b60-8e55-d0b12a5cb44b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/SegmentInformationSegmentDescriptionDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#SegmentInformationSegmentDescriptionDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/SegmentInformationSegmentDescriptionDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingAbstract_bd0c0200-a962-448f-8ed7-31b49c865f90" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_62e86819-f55a-41f8-bca5-a0853f7ebe43" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentReportingAbstract_bd0c0200-a962-448f-8ed7-31b49c865f90" xlink:to="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_62e86819-f55a-41f8-bca5-a0853f7ebe43" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ProductOrServiceAxis_4c205349-d783-4a32-a25e-43f38177304d" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_62e86819-f55a-41f8-bca5-a0853f7ebe43" xlink:to="loc_srt_ProductOrServiceAxis_4c205349-d783-4a32-a25e-43f38177304d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_7554276d-0830-4f9e-aa08-f7ff066147d7" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ProductOrServiceAxis_4c205349-d783-4a32-a25e-43f38177304d" xlink:to="loc_srt_ProductsAndServicesDomain_7554276d-0830-4f9e-aa08-f7ff066147d7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_ManagementFeeMember_025e6369-5ea3-49d0-90bc-fde69b586754" xlink:href="splp-20230930.xsd#splp_ManagementFeeMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ProductsAndServicesDomain_7554276d-0830-4f9e-aa08-f7ff066147d7" xlink:to="loc_splp_ManagementFeeMember_025e6369-5ea3-49d0-90bc-fde69b586754" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_a37e66fe-0775-44b5-9725-b16dbc2a98b4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_62e86819-f55a-41f8-bca5-a0853f7ebe43" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_a37e66fe-0775-44b5-9725-b16dbc2a98b4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_0c1bb0f8-2f3e-4e6d-8d46-24631be859a0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_a37e66fe-0775-44b5-9725-b16dbc2a98b4" xlink:to="loc_us-gaap_SegmentDomain_0c1bb0f8-2f3e-4e6d-8d46-24631be859a0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_DiversifiedIndustrialMember_356b9fd0-be32-42c9-88cf-1ce02fb783b9" xlink:href="splp-20230930.xsd#splp_DiversifiedIndustrialMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentDomain_0c1bb0f8-2f3e-4e6d-8d46-24631be859a0" xlink:to="loc_splp_DiversifiedIndustrialMember_356b9fd0-be32-42c9-88cf-1ce02fb783b9" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_EnergyMember_9e2eaca4-b480-45d8-8957-19d79457eac2" xlink:href="splp-20230930.xsd#splp_EnergyMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentDomain_0c1bb0f8-2f3e-4e6d-8d46-24631be859a0" xlink:to="loc_splp_EnergyMember_9e2eaca4-b480-45d8-8957-19d79457eac2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialServicesMember_f2eff85a-5402-4586-812e-b09c49330e86" xlink:href="splp-20230930.xsd#splp_FinancialServicesMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentDomain_0c1bb0f8-2f3e-4e6d-8d46-24631be859a0" xlink:to="loc_splp_FinancialServicesMember_f2eff85a-5402-4586-812e-b09c49330e86" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SupplyChainMember_0cfad0a6-e516-45ed-b5e9-4213d3b7c995" xlink:href="splp-20230930.xsd#splp_SupplyChainMember"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentDomain_0c1bb0f8-2f3e-4e6d-8d46-24631be859a0" xlink:to="loc_splp_SupplyChainMember_0cfad0a6-e516-45ed-b5e9-4213d3b7c995" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingInformationLineItems_adfdec20-1d8d-46e0-80a6-d473e01c8eaf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingInformationLineItems"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_62e86819-f55a-41f8-bca5-a0853f7ebe43" xlink:to="loc_us-gaap_SegmentReportingInformationLineItems_adfdec20-1d8d-46e0-80a6-d473e01c8eaf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_5477623d-b969-4715-b852-c4e921e613b3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_adfdec20-1d8d-46e0-80a6-d473e01c8eaf" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_5477623d-b969-4715-b852-c4e921e613b3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/SegmentInformationScheduleofSegmentInformationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#SegmentInformationScheduleofSegmentInformationDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/SegmentInformationScheduleofSegmentInformationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingAbstract_cea9fe29-ba0a-47a0-b5fd-4c1a35d2d6a5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_5dbd554d-5ceb-4093-bd23-6d53256a2166" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentReportingAbstract_cea9fe29-ba0a-47a0-b5fd-4c1a35d2d6a5" xlink:to="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_5dbd554d-5ceb-4093-bd23-6d53256a2166" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_ef9e4c42-b65c-4095-a828-aa44b1859cae" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_5dbd554d-5ceb-4093-bd23-6d53256a2166" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_ef9e4c42-b65c-4095-a828-aa44b1859cae" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_091b8922-51e8-4c7d-b2e9-349c22aaa350" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_ef9e4c42-b65c-4095-a828-aa44b1859cae" xlink:to="loc_us-gaap_SegmentDomain_091b8922-51e8-4c7d-b2e9-349c22aaa350" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_DiversifiedIndustrialMember_71f9d71f-fce5-4dfc-b200-3821108ff27e" xlink:href="splp-20230930.xsd#splp_DiversifiedIndustrialMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentDomain_091b8922-51e8-4c7d-b2e9-349c22aaa350" xlink:to="loc_splp_DiversifiedIndustrialMember_71f9d71f-fce5-4dfc-b200-3821108ff27e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_EnergyMember_c5e9417f-5b33-4d95-bfcc-81ccca5c9058" xlink:href="splp-20230930.xsd#splp_EnergyMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentDomain_091b8922-51e8-4c7d-b2e9-349c22aaa350" xlink:to="loc_splp_EnergyMember_c5e9417f-5b33-4d95-bfcc-81ccca5c9058" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_FinancialServicesMember_a75947c7-f3b3-465e-964a-d572cbe088a7" xlink:href="splp-20230930.xsd#splp_FinancialServicesMember"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentDomain_091b8922-51e8-4c7d-b2e9-349c22aaa350" xlink:to="loc_splp_FinancialServicesMember_a75947c7-f3b3-465e-964a-d572cbe088a7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_SupplyChainMember_f6443d16-d616-4203-b0e9-2afb604ba676" xlink:href="splp-20230930.xsd#splp_SupplyChainMember"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentDomain_091b8922-51e8-4c7d-b2e9-349c22aaa350" xlink:to="loc_splp_SupplyChainMember_f6443d16-d616-4203-b0e9-2afb604ba676" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsAxis_db412eb4-793f-48f4-9a87-a7b1fbad5413" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationItemsAxis"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_5dbd554d-5ceb-4093-bd23-6d53256a2166" xlink:to="loc_srt_ConsolidationItemsAxis_db412eb4-793f-48f4-9a87-a7b1fbad5413" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_d718b681-0e5a-4a3d-be5e-d77e84d22149" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidationItemsDomain"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ConsolidationItemsAxis_db412eb4-793f-48f4-9a87-a7b1fbad5413" xlink:to="loc_srt_ConsolidationItemsDomain_d718b681-0e5a-4a3d-be5e-d77e84d22149" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingSegmentsMember_79989fed-4b0f-49bd-8d40-9f9e8a45378f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingSegmentsMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ConsolidationItemsDomain_d718b681-0e5a-4a3d-be5e-d77e84d22149" xlink:to="loc_us-gaap_OperatingSegmentsMember_79989fed-4b0f-49bd-8d40-9f9e8a45378f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CorporateNonSegmentMember_04a79c4f-38ca-4a37-afb7-540db727e89f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CorporateNonSegmentMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_ConsolidationItemsDomain_d718b681-0e5a-4a3d-be5e-d77e84d22149" xlink:to="loc_us-gaap_CorporateNonSegmentMember_04a79c4f-38ca-4a37-afb7-540db727e89f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SegmentReportingInformationLineItems"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_5dbd554d-5ceb-4093-bd23-6d53256a2166" xlink:to="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Revenues_c6af303e-2413-4a72-908b-7707cb235186" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:to="loc_us-gaap_Revenues_c6af303e-2413-4a72-908b-7707cb235186" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_181a914a-6c30-4516-9b6d-2cf5d7c88e25" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_181a914a-6c30-4516-9b6d-2cf5d7c88e25" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpense_c474b09f-ce7c-4b15-8acc-fc951b994645" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:to="loc_us-gaap_InterestExpense_c474b09f-ce7c-4b15-8acc-fc951b994645" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_85447903-08c3-41fc-b0e8-6bb31e5a7728" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_85447903-08c3-41fc-b0e8-6bb31e5a7728" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_d3828b05-aa89-4f37-b8ce-10cbd12fa4b0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_d3828b05-aa89-4f37-b8ce-10cbd12fa4b0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments_efc805bf-19b7-4707-86d5-f9190023946c" xlink:href="splp-20230930.xsd#splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:to="loc_splp_IncomeLossFromEquityMethodAndOtherRelatedPartyInvestments_efc805bf-19b7-4707-86d5-f9190023946c" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DepreciationDepletionAndAmortization_7ffa6be9-fa02-4c1a-859b-76ae8becbf6a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationDepletionAndAmortization"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_79634270-b737-464b-b1a9-e990da807e97" xlink:to="loc_us-gaap_DepreciationDepletionAndAmortization_7ffa6be9-fa02-4c1a-859b-76ae8becbf6a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/RegulatoryMattersDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#RegulatoryMattersDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/RegulatoryMattersDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_splp_RegulatoryMattersAbstract_802a5896-e83c-4267-9ae3-bb39af81e857" xlink:href="splp-20230930.xsd#splp_RegulatoryMattersAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable_e3db5d3d-8e94-4e4f-89a6-f557e40aec80" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_RegulatoryMattersAbstract_802a5896-e83c-4267-9ae3-bb39af81e857" xlink:to="loc_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable_e3db5d3d-8e94-4e4f-89a6-f557e40aec80" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_88694da3-ded4-4340-9900-38c78f63a7dc" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable_e3db5d3d-8e94-4e4f-89a6-f557e40aec80" xlink:to="loc_srt_RangeAxis_88694da3-ded4-4340-9900-38c78f63a7dc" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_bbbb66d8-5f38-40bc-899d-a29140c8e6f5" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeAxis_88694da3-ded4-4340-9900-38c78f63a7dc" xlink:to="loc_srt_RangeMember_bbbb66d8-5f38-40bc-899d-a29140c8e6f5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_cc049a7c-aabb-46c5-86a4-97d99efbb811" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_bbbb66d8-5f38-40bc-899d-a29140c8e6f5" xlink:to="loc_srt_MinimumMember_cc049a7c-aabb-46c5-86a4-97d99efbb811" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_e95645e4-9c27-4409-b32c-4069eaeab5e1" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srt_RangeMember_bbbb66d8-5f38-40bc-899d-a29140c8e6f5" xlink:to="loc_srt_MaximumMember_e95645e4-9c27-4409-b32c-4069eaeab5e1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_834b4bae-67cd-49a8-88ff-6cb6576fc5f0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTable_e3db5d3d-8e94-4e4f-89a6-f557e40aec80" xlink:to="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_834b4bae-67cd-49a8-88ff-6cb6576fc5f0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets_75926003-2de8-446a-985a-db434dd400e1" xlink:href="splp-20230930.xsd#splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_834b4bae-67cd-49a8-88ff-6cb6576fc5f0" xlink:to="loc_splp_CommonEquityTierOneCapitalforCapitalAdequacyCapitalBufferToRiskWeightedAssets_75926003-2de8-446a-985a-db434dd400e1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin_b7631815-6fb2-4008-8970-21288b2d3238" xlink:href="splp-20230930.xsd#splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_834b4bae-67cd-49a8-88ff-6cb6576fc5f0" xlink:to="loc_splp_CommonEquityTierOneCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssetswhenFullyPhasedin_b7631815-6fb2-4008-8970-21288b2d3238" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalAbstract"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_834b4bae-67cd-49a8-88ff-6cb6576fc5f0" xlink:to="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Capital_00daa03f-ddfc-44cb-9ec0-0de45021271d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Capital"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:to="loc_us-gaap_Capital_00daa03f-ddfc-44cb-9ec0-0de45021271d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalRequiredForCapitalAdequacy_de735a2c-39f5-49ff-ab83-8072e901513e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalRequiredForCapitalAdequacy"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:to="loc_us-gaap_CapitalRequiredForCapitalAdequacy_de735a2c-39f5-49ff-ab83-8072e901513e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CapitalRequiredForAdequacyWithCapitalBuffer_a268346c-f7cf-472d-b9eb-f4591156b5e3" xlink:href="splp-20230930.xsd#splp_CapitalRequiredForAdequacyWithCapitalBuffer"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:to="loc_splp_CapitalRequiredForAdequacyWithCapitalBuffer_a268346c-f7cf-472d-b9eb-f4591156b5e3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalRequiredToBeWellCapitalized_c120bfef-93df-446d-8fe8-52467ebc53e3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalRequiredToBeWellCapitalized"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:to="loc_us-gaap_CapitalRequiredToBeWellCapitalized_c120bfef-93df-446d-8fe8-52467ebc53e3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalToRiskWeightedAssets_79998773-bb3e-4b02-b7b5-6385a20fcc27" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalToRiskWeightedAssets"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:to="loc_us-gaap_CapitalToRiskWeightedAssets_79998773-bb3e-4b02-b7b5-6385a20fcc27" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets_9e92a7d4-2e37-4b0c-a491-81b71d400f01" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:to="loc_us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets_9e92a7d4-2e37-4b0c-a491-81b71d400f01" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets_85d123a2-4e47-4f11-b3a0-91cfbed5de60" xlink:href="splp-20230930.xsd#splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:to="loc_splp_CapitalRequiredForAdequacyWithCapitalBufferToRiskWeightedAssets_85d123a2-4e47-4f11-b3a0-91cfbed5de60" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets_cad31564-9579-4b03-9b9f-eaf5b18c3a93" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CapitalAbstract_4657d368-53f6-45d7-b20b-c013ce4edd7b" xlink:to="loc_us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets_cad31564-9579-4b03-9b9f-eaf5b18c3a93" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalAbstract"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_834b4bae-67cd-49a8-88ff-6cb6576fc5f0" xlink:to="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapital_dedb7a91-0b55-44ab-90af-006947fee389" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapital"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:to="loc_us-gaap_TierOneRiskBasedCapital_dedb7a91-0b55-44ab-90af-006947fee389" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacy_3e105564-f00c-4a31-b3a8-fa30f43f1d7b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacy"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:to="loc_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacy_3e105564-f00c-4a31-b3a8-fa30f43f1d7b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer_81da3e0a-e775-47f6-8906-7f6a0622c0d6" xlink:href="splp-20230930.xsd#splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:to="loc_splp_TierOneLeverageCapitalRequiredforCapitalAdequacywithBuffer_81da3e0a-e775-47f6-8906-7f6a0622c0d6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized_b98eac4d-d26b-451d-90e3-114332705d5b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:to="loc_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized_b98eac4d-d26b-451d-90e3-114332705d5b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets_d8c3ba28-d5cc-474d-b0fa-c94cd1bf5f34" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:to="loc_us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets_d8c3ba28-d5cc-474d-b0fa-c94cd1bf5f34" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets_6435e75e-074a-4e12-a10a-0d8fef05461d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:to="loc_us-gaap_TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets_6435e75e-074a-4e12-a10a-0d8fef05461d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets_f1929229-dd26-4d3c-a50e-1c37e0f3999d" xlink:href="splp-20230930.xsd#splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:to="loc_splp_TierOneRiskBasedCapitalRequiredforCapitalAdequacywithBuffertoRiskWeightedAssets_f1929229-dd26-4d3c-a50e-1c37e0f3999d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets_3e7060e2-a990-41e9-b4c3-a38af2041fe2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TierOneRiskBasedCapitalAbstract_cbb5cdb7-b794-440c-bd26-0ae5be248d61" xlink:to="loc_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets_3e7060e2-a990-41e9-b4c3-a38af2041fe2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:href="splp-20230930.xsd#splp_CommonEquityTier1CapitalAbstract"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_834b4bae-67cd-49a8-88ff-6cb6576fc5f0" xlink:to="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneCommonEquity_6dccf4ee-5f3e-4487-bb35-a35934f09fd6" xlink:href="splp-20230930.xsd#splp_TierOneCommonEquity"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:to="loc_splp_TierOneCommonEquity_6dccf4ee-5f3e-4487-bb35-a35934f09fd6" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneCommonCapitalForCapitalAdequacy_b3e1d55f-b851-4087-844d-113fc6e26fef" xlink:href="splp-20230930.xsd#splp_TierOneCommonCapitalForCapitalAdequacy"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:to="loc_splp_TierOneCommonCapitalForCapitalAdequacy_b3e1d55f-b851-4087-844d-113fc6e26fef" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneCommonCapitalForCapitalAdequacywithBuffer_c384520f-1b72-4fe0-bd86-633049932b4f" xlink:href="splp-20230930.xsd#splp_TierOneCommonCapitalForCapitalAdequacywithBuffer"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:to="loc_splp_TierOneCommonCapitalForCapitalAdequacywithBuffer_c384520f-1b72-4fe0-bd86-633049932b4f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneCommonCapitalToBeWellCapitalized_ec0eb6e0-185e-44a8-a99e-53a8ccfd36a5" xlink:href="splp-20230930.xsd#splp_TierOneCommonCapitalToBeWellCapitalized"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:to="loc_splp_TierOneCommonCapitalToBeWellCapitalized_ec0eb6e0-185e-44a8-a99e-53a8ccfd36a5" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTierOneCapitaltoRiskWeightedAssets_95755dc5-0a2d-4576-81ff-cb2719933467" xlink:href="splp-20230930.xsd#splp_CommonEquityTierOneCapitaltoRiskWeightedAssets"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:to="loc_splp_CommonEquityTierOneCapitaltoRiskWeightedAssets_95755dc5-0a2d-4576-81ff-cb2719933467" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets_fea1e72b-f2d2-4d28-b8c5-1fc9605da414" xlink:href="splp-20230930.xsd#splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:to="loc_splp_CommonEquityTierOneCapitalRequiredForCapitalAdequacytoRiskWeightedAssets_fea1e72b-f2d2-4d28-b8c5-1fc9605da414" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets_770a22a2-9760-4885-a5e7-4a8f34f79255" xlink:href="splp-20230930.xsd#splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets"/> <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:to="loc_splp_TierOneCommonCapitalForCapitalAdequacywithBufferToRiskWeightedAssets_770a22a2-9760-4885-a5e7-4a8f34f79255" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets_21f8adca-1f23-434b-8084-298a132d3578" xlink:href="splp-20230930.xsd#splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets"/> <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_splp_CommonEquityTier1CapitalAbstract_bc514b44-1324-4145-9403-4d3d1d6888c1" xlink:to="loc_splp_CommonEquityTierOneCapitalRequiredtobeWellCapitalizedtoRiskWeightedAssets_21f8adca-1f23-434b-8084-298a132d3578" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalAbstract_a5421f3b-de1d-498b-a6ec-14840d9faba1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalAbstract"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsLineItems_834b4bae-67cd-49a8-88ff-6cb6576fc5f0" xlink:to="loc_us-gaap_TierOneLeverageCapitalAbstract_a5421f3b-de1d-498b-a6ec-14840d9faba1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapital_f5c553bc-ec26-47a1-b9b1-630e4ebac081" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapital"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TierOneLeverageCapitalAbstract_a5421f3b-de1d-498b-a6ec-14840d9faba1" xlink:to="loc_us-gaap_TierOneLeverageCapital_f5c553bc-ec26-47a1-b9b1-630e4ebac081" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy_4b9b97e3-c649-4fd5-a1ff-feca30d50e15" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TierOneLeverageCapitalAbstract_a5421f3b-de1d-498b-a6ec-14840d9faba1" xlink:to="loc_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy_4b9b97e3-c649-4fd5-a1ff-feca30d50e15" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized_68fae06c-b301-4e77-bb6d-ab4feee4ddab" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized"/> <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TierOneLeverageCapitalAbstract_a5421f3b-de1d-498b-a6ec-14840d9faba1" xlink:to="loc_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized_68fae06c-b301-4e77-bb6d-ab4feee4ddab" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalToAverageAssets_f4c6e3ea-fbb6-4df2-a9f8-f95e346ca729" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalToAverageAssets"/> <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TierOneLeverageCapitalAbstract_a5421f3b-de1d-498b-a6ec-14840d9faba1" xlink:to="loc_us-gaap_TierOneLeverageCapitalToAverageAssets_f4c6e3ea-fbb6-4df2-a9f8-f95e346ca729" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets_466a32f4-6541-4214-a1cc-6bdadadcd3a0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets"/> <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TierOneLeverageCapitalAbstract_a5421f3b-de1d-498b-a6ec-14840d9faba1" xlink:to="loc_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets_466a32f4-6541-4214-a1cc-6bdadadcd3a0" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets_def5ba30-0591-4f89-8f07-d29812a03f4a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets"/> <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TierOneLeverageCapitalAbstract_a5421f3b-de1d-498b-a6ec-14840d9faba1" xlink:to="loc_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets_def5ba30-0591-4f89-8f07-d29812a03f4a" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> <link:roleRef roleURI="http://www.steelpartners.com/role/SupplementalCashFlowInformationDetails" xlink:type="simple" xlink:href="splp-20230930.xsd#SupplementalCashFlowInformationDetails"/> <link:presentationLink xlink:role="http://www.steelpartners.com/role/SupplementalCashFlowInformationDetails" xlink:type="extended"> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SupplementalCashFlowElementsAbstract_34c6c27a-2e0f-4b5c-be8d-795e20a03cdf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SupplementalCashFlowElementsAbstract"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestPaidNet_d13ca6a1-5f62-49a3-9b63-9a39e96727c3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestPaidNet"/> <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SupplementalCashFlowElementsAbstract_34c6c27a-2e0f-4b5c-be8d-795e20a03cdf" xlink:to="loc_us-gaap_InterestPaidNet_d13ca6a1-5f62-49a3-9b63-9a39e96727c3" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxesPaid_e633d6a6-eec9-4fe1-811b-943c8bf7b9e4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxesPaid"/> <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SupplementalCashFlowElementsAbstract_34c6c27a-2e0f-4b5c-be8d-795e20a03cdf" xlink:to="loc_us-gaap_IncomeTaxesPaid_e633d6a6-eec9-4fe1-811b-943c8bf7b9e4" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/> </link:presentationLink> </link:linkbase> </XBRL> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>11 <FILENAME>splp-20230930_g1.jpg <TEXT> begin 644 splp-20230930_g1.jpg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Ò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�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
_CPX4 M_YH/%/^:#Q3_F@\4_YH/%/^:#Q3_F@\4_YH/_UP< O]7)@/_43(&_TX\"/]7 M11#_6TX9_UQ8(O];8RO_66\R_U=Z./]4A3W_4I!!_U"91?]/H$?_3J=)_TVN M2_],M$S_2[M-_TK#3O])S4__2=U0_TCI4/](\E#[2?90]DOY4/!-^T_J3_M0 MYT_\4.=/_%#G3_Q0YT_\4.=/_%#G3_Q0_UP< O]8)@/_4C(&_U$Z"/]:0Q#_ M7TT9_U]7(_]>82O_7&TS_UEY.O]7A#__5(Y#_U*71_]0GTG_3Z9+_TZM3?]- MM$__3+M0_TO#4?]+SE+_2M]2_TGJ4_U*\E/X2_93\4WX4NM/^E+E4/I3XE'Z M4^)1^E/B4?I3XE'Z4^)1^E/B4?I3_UT; O]9)@/_4S$&_U0Y"/]=0A#_8DL: M_V)5(_]@7RS_7VLT_UQW._]9@D#_5HQ%_U252/]2GDO_4:5._U"L3_]/LU'_ M3KM2_TW$4_],SU3_2^!5_TOK5?I,\E7T3?95[%#X5.91^%7?4OE6W%/Y5MQ3 M^5;<4_E6W%/Y5MQ3^5;<4_E6_UX; O]:)0/_5#$&_U@W"/]A0!'_94D:_V93 M(_]D72W_8F@U_U]T//]<?T+_68I'_U:32_]4G$[_4Z10_U&K4O]0LU3_3[I5 M_T[$5O]-T%?_3>)8_$SM6/9.\ECN4/58YE/V6-]4]UG75?A9TU7X6=-5^%G3 M5?A9TU7X6=-5^%G35?A9_U\: O];)0/_53 &_UPT"/]E/1'_:D<:_VM1)/]I M6BW_9F0V_V-P/?]??$/_7(=)_UF13?]7FE#_5:)3_U.J5?]2LE?_4;I9_U#% M6O]/TEO\3N1;^$_M7/!1\EOG5/1;WE7U7-56]EW.6/==RUCW7<M8]UW+6/== MRUCW7<M8]UW+6/==_V : O]<) /_5B\%_V R"/]J.Q#_;T0:_W!.(_]O5RW_ M:V$V_V=L/O]C>$7_8(-+_UR.3_]:F%/_5Z!6_U:I6?]4L5O_4[I<_E'&7OQ0 MUE_Y4.=?\E+N7^=5\5_=5_)@TECS8<M9]6+%6_5BPUOU8L-;]6+#6_5BPUOU M8L-;]6+#6_5B_V$9 O]=(P/_6BT%_V4O"/]O.!#_=$$9_W9+(_]U5"W_<5TV M_VQG/_]H<T;_9'],_V"*4O]=E5;_6IY9_UBG7/Y6L%_]5+I@_%/'8OE2W&/S M4^ACZ57N8]Y8\&306O%ER%SR9L)=\F:]7O)FNU[R9KM>\F:[7O)FNU[R9KM> M\F:[7O)F_V(9 O]>(P/_7BH%_VDM"/]T-0__>CX8_WQ((O][42S_>%HV_W-C M/_]M;4?_:7I._V2&5/]@D5C_79Q<_5JE8/M8L&+Z5KME^%7*9O54X&?L5NIG MWUKM9]!<[VG&7>]JOU_O:KE@[VJU8>]JLV'O:K-A[VJS8>]JLV'O:K-A[VJS M8>]J_V,8 O]@(@/_8B<%_VXJ!_]Y,@[_?SP7_X)&(?^"3RO_?U@U_WM@/O]U M:4?_;W1.^VJ!5?AFC%OU8I=?\U^A8_!<JV;N6K9I[%G$:NE8VFOA6NIKT%WL M;<5?[&Z\8>MOMF+L;[%C[&ZM9.QNJV3M;:MD[6VK9.UMJV3M;:MD[6VK9.UM M_V08 O]A(@/_9B4$_W(G!_]^, W_A3L6_XA%'_^(32G_AE4S_X)>/?M]9D;V M=G!.\G)\5>YMAUSJ:))BYF2<9N-AIFK@7[)MW5V_;]I=TW#27NIPQ&#I<KIB MZ'.S9.ASK67I<ZEFZ7*F9^IQI&?J<*1GZG"D9^IPI&?J<*1GZG"D9^IP_V47 M O]B(0/_:2,$_W<E!O^"+PS_BCD4_XY#'?^/3";_C5,P^8I;.O.%8T3M?VQ- MZ'EW5>-T@EW>;HUCV6F7:=-FH6[/8ZQQRV&Y=,AARG7%8>5VN63F=[!FY7>J M:.9WI6GF=J)JYW6?:NASGFOI<YYKZ7.>:^ESGFOI<YYKZ7.>:^ES_V87 ?]C M(0/_;2 $_WLC!?^'+@O_CS@2_Y-!&O^52B/ZE%$M\Y%9-^R-8$'EAVE*WX%T M4]9Z?EW/=(AERF^1;,5KFW'!:*9UO6:R>+IEPGJW9=U[KFCC>Z=JXWNB:^1Z MGFSE>)MMY7>9;>=VF&[G=9ANYW68;N=UF&[G=9ANYW68;N=U_V<6 ?]D( /_ M<!X#_WXB!?^++ G_DS<0_YA &/V:2"#TFDXI[)A5,^6573S=CV9'TXAO4\N! M>5[%>X-FOW6,;KEQEG2U;J%XL&NL?*UJNWZJ:M)_I&S@?IYMX7V:;^)\EW#C M>I5PY'F3<.5WDW'F=Y-QYG>3<>9WDW'F=Y-QYG>3<>9W_V@6 ?]D( /_<QP# M_X$@!/^.*PC_ES4._YT^%?B?1!SOH$LEYY]2+=^=6C?3E6-&RHYL4\.'=5Z[ M@7YGM7N(;Z]WD76J<YQZI7"H?J%OMH&>;\J"FW#>@99QWX"3<N%^D7/B?)!S MXWJ.<^1YCG/E>(YSY7B.<^5XCG/E>(YSY7B.<^5X_VD6 ?]F'@/_=AH#_X0? M _^2*@?_FS0,_J [$O.C01CJID@@XJ=/)]BB5C;,FF!%PY-I4KN-<EZSAGIG MK(&$;Z9]C7:@>9A\FW:C@)=TL8.4=,6$D77=@X]VWH&-=N!_BW?A?8IWXGN) M=N1ZB7;D>8EVY'F)=N1YB7;D>8EVY'F)=N1Y_VD5 ?]I'0/_>!D"_X<> _^5 M* ;_GC(*^J0W#^^H/13FK$0:W:U+)-"F5#7&GUY$O)EF4K22;UVLC'=GI(> M;YZ"BG>8?I1]DGN@@8UZK82*><"%B'K<A(=ZW8*&>M^ AGK@?H5ZXGR%>>-Z MA7GD>85YY'F%>>1YA7GD>85YY'F%>>1Y_VH5 ?]K&P+_>Q<"_XH< O^8)@7_ MHC (]:@S#.NN.1#BLT$4UK%'(\JK4C3 I%Q#MIYD4:V8;%REDG1FG8U];Y:( MAG:/A9%]BH*<@H6 JH6!?[R&@(#;A8" W8. ?]Z!@'[@?X!]X7V ?>-[@'SD M>H!\Y'J ?.1Z@'SD>H!\Y'J ?.1Z_VL5 ?]M&0+_?A4"_XT; O^;) /^I2P& M\:PO".>S- O=NCH0T+5&(<6O43*ZJ5I"L*-B3Z>=:EN>F')EEI-Z;H^/@W:( MBXY\@HB9@7R&IX5YAKF&=X?7A7B%W8-Z@]Z!>H+@?WN!X7U\@.-[?'_C>GQ_ MXWI\?^-Z?'_C>GQ_XWI\?^-Z_VL4 ?]P& +_@10!_Y 9 ?^?(@+ZJ28$[;$I M!>*Z+P;6OS8/RKI$(+^T3S&TKEA JJA@3J&C9UJ8GF]DCYIW;8B6@'6 DHM[ M>H^6@'2.I(1QC;:%;X[1A7&+W8-SB=^!=8?@?G:%X7UWA.-[=X/D>G>#Y'IW M@^1Z=X/D>G>#Y'IW@^1Z_VP4 ?]S%@+_A1,!_Y06 ?^B'@'UK2 "Y[@A MW# M)@+0PS0-Q+Y"'KFY32^NLU8^I*Y>3)JI95>1I6UBB:%U:X"=?G)YFHAY<I>4 M?FV6HH)IE;.$9Y;-@VF3WH)LC]^ ;XSA?G"*XGQRB.-Z<H?D>7*'Y'ERA^1Y M<H?D>7*'Y'ERA^1Y_VT3 ?]V$P'_B!(!_Y@3 /^G&0'OLQ8!XL 5 -7*'@') MQS(,OL- '+.^2RRHNE0\GK5<292P8U6*K&M?@:ER:'FE>V]RHX5V:Z"1>V:? MGW]BG[&!8)_*@&*<X']EE^%^:)/B?&J0XWMLC>1Y;8SE>&V,Y7AMC.5X;8SE M>&V,Y7AMC.5X_VX3 ?][$0'_C1 _YT0 /JL$0#:NPL U<D+ ,W.&P'"S"\* MM\D]&:S%22FAP%(XE[Q:1HVX85&#M6A;>K)P9'*O>6MKK(-Q9*N/=E^IGGI; MJ:]\6:K)?%JGXGM>H.-[89OC>F.7Y'EFE.5W9I+F=V:2YG=FDN9W9I+F=V:2 MYG=FDN9W_W 2 ?^ #@'_D@X \J,+ -FS"0#/O@D R\P) ,33%P"ZTBP'L,\[ M%J7,1B::R% UC\18087!7TU\OF=6<[QO7FNY=V5DN()K7K:.<%FUG7-5M:YU M5+;(=5.SYW97J^9V6J3F=ER@YW5?G.=T8)KH=&":Z'1@FNAT8)KH=&":Z'1@ MFNAT_W(2 ?^&# #[F D V:D& ,ZU!P#&P0< P,\) +K;$P"QVBD%I]@W$IS4 M1"&2T4TPA\Y5/'W+74=TR650;,=M5V7%=EY>Q(%C6<..:%3#G6M1PZYL3\3( M;4["[6U0N.MO4[#K<%6KZG!8INMP6:/K<%FCZW!9H^MP6:/K<%FCZW!9H^MP M_W</ ?^-" #>H ( SZX% ,2Y!0"[Q08 M=,* *[A%@&FX2D&G> W$9/>0AV) MW$PI?]I4-7777#]MU61(9=-L3U_2=E19TH%95-&.75#1G6!-TK!B2]/)8DK2 M[6)+R/)F3;_Q:$^X\&E1LO!I4J_O:5*O[VE2K^]I4J_O:5*O[VE2K^]I_W\* M .V6 #2I@$ Q+(# +F\ P"PR08 J=@* *'G&0*9YRH)D.<W%(?F0A]]Y4HI M=.11,VOC63IDXF%!7N)K1UCB=4M3X8!/3^*-4TOBFU5)XZQ71^3$5T;CZ5=& MW?991]#W7$G(]UY*P?9@2[WV8$N]]F!+O?9@2[WV8$N]]F!+O?9@_XD -F> M #'K $ N;8" *[! P"ES@8 G.0, )7O'0.-[RP+A>\Y%7SO01YS[TDG:NY0 M+V+N5S5<[E\Z5NYH/U+N<4)-[WQ&2>^)24;PEDM#\*9-0/&Y3C_RVT\^\/=. M0N;[3T/=^U%$U/Q31<_\5$7/_%1%S_Q41<_\5$7/_%1%S_Q4X94 ,NF "[ ML KKL! *+( @"8U04 D/@/ 8GX( 2"^"X+>?DW$W#Y/QMH^48B8/I-*%KZ M5"U4^EPQ3_ME-4O[;3A'_'<[0_R#/3_]D#\\_9]!.OZO0SC_QD0W_^I%-OS] M13OR_T0^ZO]$/N;_1C[F_T8^YO]&/N;_1C[F_T8^YO]&T)\ +VL "NM0 MHL( )7/ "*W0, A/\2 7O_'@-T_RH);/\S#V3_.Q9=_T,;5_]*(%'_421, M_U@G2/]@*D3_:"Q _W$N//][,3G_B#(U_Y8T,_^D-C'_MC<O_] X+O_O.2W_ M_SDQ__\Y,_S_.3/\_SDS_/\Y,_S_.3/\_SDS_/\YP:@ *^Q "BO0 E,H M (?8 !]\P< =O\2 6W_&@-E_R0%7O\M"EC_-@]2_ST33/]%%DC_3!E#_U,; M/_]:'CS_82 X_VDA-?]R(S'_?24N_XHF*_^9*"G_IRDG_[DK)O_2+"7_[RPD M__\M)/__+23__RTD__\M)/__+23__RTD__\ML:X *.Y "4Q@ AM, 'GA M !Q_P@ 9_\/ 5__%0)7_QX#4?\F!4O_+@=&_S8*0?\]##W_1 XY_TL0-O]1 M$C+_6!,O_U\5+/]G%BG_<1<F_WP8(_^)&B#_F!L?_Z8<'?^W'1S_RAX<_^8? M&__P'QO_\!\;__ ?&__P'QO_\!\;__ ?I+4 )7" "&SP =]X &OT !B M_P, 6?\+ 5'_$0%*_Q<"1/\? S__)@0Z_RT%-O\T!C+_.@<N_T (*_]&""C_ M3 DE_U()(O]9"B#_8@L=_VL,&O]V#1?_A X5_Y(/%/^@$!/_K1$3_[H1$__# M$A/_PQ(3_\,2$__#$A/_PQ(3_\,2E[X (;, !WVP :>< %S] !4_P M2_\% $/_# $]_Q$"-_\7 C+_'@,N_R0#*O\J!"7_+P0B_S4%'_\Z!1W_/P4: M_T4&&/]+!A;_4@84_UH'$O]B!Q#_; </_W<(#?^$" S_D @,_YP(#/^B" S_ MH@@,_Z((#/^B" S_H@@,_Z((_U @ O]+*@/_1#8%_T<Z!O]*/PC_3DD/_T]4 M%_]/8![_36PD_TIY*O](A2[_1I R_T2:-/]#HC?_0JHX_T&Q.O] N3O_0,$\ M_S_+/?\^W#[_/N@^_SWS/O\]^S__/O\^_T#_/OI#_SWT1/\^[D;_/^Y&_S_N M1O\_[D;_/^Y&_S_N1O\__U @ O]+*@/_134%_THX!O]-/0C_44@/_U)2%_]1 M7A[_3VHE_TUW*_]*@R__2(XS_T:8-O]$H3C_0ZDZ_T*P//]"N#W_0<$^_T#+ M/_] W$#_/^E _S_T0/\^_4'_0/] _4+_0/9%_T#P1O]!Z4C_0>E(_T'I2/]! MZ4C_0>E(_T'I2/]!_U$? O],*0/_1S0%_TTV!O]1.PC_5480_U90&/]57!__ M4F@F_U!T+/]-@#'_2HPU_TB7./]&H#O_1:@\_T2P/O]#N#__0\%!_T+,0?]! MWD+_0>M#_T#U0_] _4/_0_]#^$;_0O!(_T/J2?]$XTK_1>-*_T7C2O]%XTK_ M1>-*_T7C2O]%_U(? O]-*0/_2C($_U S!O]5.0C_64,0_UI-&/]96"#_5F0G M_U-Q+?]0?3/_38DW_TN4.O])GCW_1Z8__T:N0?]%MT+_1,%$_T3,1?]#WT7_ M0NU&_T+W1O]#_4;Y1O]&\$G_1NE+_T?B3/](VTW_2-M-_TC;3?](VTW_2-M- M_TC;3?](_U,> O].* /_3B\$_U0P!O]:-@C_7D 0_V!*&/]>52#_6V H_UAM M+_]4>33_484Y_TZ1/?],FT#_2J1"_TFM1/](MD;_1\%'_T;-2/]%X4G_1.]* M_T7X2OM'_4KQ2O])Z$W_2]]._TS73_],SU'_3,]1_TS/4?],SU'_3,]1_TS/ M4?],_U0= O]0)P/_4BP$_UDM!?]?,@C_9#P0_V9'&/]D4B#_85PH_UUH,/]: M=3;_5H$[_U*-/_]/F$/_3:)%_TRK2/]*M4G_2;]+_TC,3/](X4W_2.Y-_$CY M3O)+_$WG3OU/W5#]4-)2_E#,4_]1QE3_4<94_U'&5/]1QE3_4<94_U'&5/]1 M_U4= O]1)P/_5BD$_UXJ!?]D+PC_:CH/_VQ%%_]L3R#_:%DH_V1C,/]@<#?_ M7'P]_UB(0O]5DT;_4YU)_U&F2_]/L$W_3KI/_4W&4/I-V5'V3.I1\DWW4>=0 M^E+;4OM4SE3\5<=6_57!5_Y5O%C^5;Q8_E6\6/Y5O%C^5;Q8_E6\6/Y5_U<< M O]2)@/_6B8$_V(F!/]J+ ?_<3<._W-"%O]S3!__<%8H_VM@,/]F:SC_8W<^ M_E^#1/M;CDCY6)A,]U:A3_55JU'S4[53\5+!5.]1T%7K4>=5YE+V5MI4^5C, M5OI9PUC[6KQ:^UJW6_M9LUS[6;-<^UFS7/M9LUS[6;-<^UFS7/M9_U@; O]3 M)0/_7B,#_V<C!/]P*@;_=S4-_WI %?]Z2AW_>%,F_W-<+_QN9C?X:7(_]&5^ M1?%AB4KN7I-.ZUR=4NA9IE7F6+!7Y%>\6.)6S%G>5N19V%;T6\I8]UW 6OA> MN%SX7K-=^%ZN7OA=JU_Y7*M?^5RK7_E<JU_Y7*M?^5RK7_E<_UD; O]6(P/_ M8B #_VP@ _]U* 7_?3,+_X ]$_^!1QO_?U D^7M9+?1V8C;N<6T^ZFQY1>9H MA$OB9(Y1WF&85=M>HEG67*Q;TUNX7M!:QE_-6M]@R%KR8;Y<]6*U7O1BKF#U M8JIA]6&F8O9AHV/W7Z-C]U^C8_=?HV/W7Z-C]U^C8_=?_UH: O]9(0+_9AT" M_W > _]Z)@3_@C$)_X8[$/^(1!GYADTA\H-6*^M^7C3E>6D]X'1T1=IO?TS3 M:HE3SV:26,MCG%W'8:9@Q%^Q8\%>OV2^7M)ENE_L9K)@\F:K8O)FI63R9:%E M\V2?9?1CG&;U8IQF]6*<9O5BG&;U8IQF]6*<9O5B_UL: O]<'P+_:1L"_W4< M O]^) /_ARX(_XPX#ON.0A;RCDH>ZXM2)^2'6S#=@68ZTWIP1<UU>D[(<(-5 MPVR-6[YIEF"Z9J!DMV2K9[1CN&FQ8LIJKF/F:JAD[VJB9N]IG6?P:)IH\6>8 M:?)FEFGS9)9I\V26:?-DEFGS9)9I\V26:?-D_UL9 O]?' +_;!@"_WD; O^# M(0/_C"P&_Y$V"_64/Q+LE4<9Y)-/(MR.6"W2AV(ZRH%L1<-[=4Z^=G]6N'*( M7;1ND6*O:YMFJVFF:JAGLVRE9\-NHF?@;IYI[6V9:NYLEFOO:I-L\&F2;/%G MD&SR9I!L\F:0;/)FD&SR9I!L\F:0;/)F_UP9 ?]B&@+_<!8"_WP9 O^&'P+_ MD"D$^I8S"?":/ [GFT05WYI+'=.452S*C5\YPH=I1;N!<4^U?'M7KWB$7JIT MC6.E<9=HH6ZB;)ULKF^:;+YPF&S9<95MZV^1;NQNCV_M;(UO[VJ,;_!IBV_Q M9XMO\6>+;_%GBV_Q9XMO\6>+;_%G_UT9 ?]D&0+_<A0!_W\8 ?^*'0'_E"8# M]ILP!NN?. KBHC\0V)]'',V94BO$DETYNXQF1+2';DZM@G=7IWV 7J)YB62= M=I-IF'.>;91QJG&0<;IRCG'1<XQRZG&*<^MOB'/M;8=S[FN'<^]JAG+P:(9R M\&B&<O!HAG+P:(9R\&B&<O!H_UX8 ?]G%P'_=1,!_X,6 ?^.&@'^F","\9\L M!.>E,P?=J#D,T:-%&\>=4"J^EUHXM9)C1*V,;$ZFAW17H(-\7II_AF25?(]J MD'F:;HMWIG*(=K9TA7;,=(1WZ7*#=^IP@G?L;H)V[6R"=N]J@7;P:8%V\&F! M=O!I@7;P:8%V\&F!=O!I_UX8 ?]I%0'_>!(!_X84 ?^1& 'ZG!\![:0G N*J M+ 36K#0+RZ=#&L&B3BFXG%@VKY=A0Z>1:4V@C7%6F8AY7I.%@F2-@8QJB'^7 M;X-]I')_?+-T?7S(=7Q]Z'-\?.IQ?'OL;WUZ[6U]>>YK?7GP:7UY\&E]>?!I M?7GP:7UY\&E]>?!I_U\8 ?]K$P'_>Q$!_XD3 /^5%0#UH!H!Z*D@ =VP) '0 ML#(*QJQ!&+RF3">SH58UJIQ?0:*79TR:DF]5DXYW78R+@&2&B(II@865;GR# MH7)W@K!T=8+%=72#YW-U@>IQ=G_K;W=^[6UX?>YK>'SP:7A\\&EX?/!I>'SP M:7A\\&EX?/!I_V 7 ?]N$@'_?A _XP1 /^9$0#QI!, XZX6 -:V' '+M# ( MP; _%[>K2R6MIE0SI*%=0)R=94J4F&Q3C)5T6X:1?6)_CH=H>8R2;72*GG%P MB*UT;8C!=&V)Y'-OA^IQ<(3L;W*#[6US@>YK=(#P:72 \&ET@/!I=(#P:72 M\&ET@/!I_V$7 ?]Q$ '_@@X _Y . /6=#0#CJ0P V;4, ,^Y&@#%N"X'N[0] M%;&P22.GJU(QGJ=;/I:C8TB.GVI1AIMR67^8>F!XE81F<I./;&V1G&]ID*IR M9I"^<V61X7)HCNMP:HKL;FR([6QMAN]K;H3P:6Z$\&ENA/!I;H3P:6Z$\&EN MA/!I_V,5 ?]U#@'_A@T ^)0+ -RB" #4K0D S[@* ,F]%P"_O"L&M;D[$ZNV M1R&AL5 OF*U9.X^J84:'IFA/?Z-P5WB@>%YRGH%D:YN,:6::F6UBF:AO7YF\ M<%Z9WV]@ENQN8Y'M;6:.[FMGB^]J:8GP:&F)\&AIB?!H:8GP:&F)\&AIB?!H M_V<2 ?]Y# #_B@H WYH$ -.F!P#,L0@ Q[L( ,'"$P"XPB@$KK\X$*6\1!Z; MN$XLD;57.(BQ7D* KF9+>*MM4W&I=EIKIW]@9:6*9&"CEVA;HZ9K6:.Z;%BC MW&M9H.YK7)KO:E^6\&EADO%H8X_Q9F./\69CC_%F8X_Q9F./\69CC_%F_VL0 M ?]^"0#QD 0 UIX# ,RJ!@#$M 8 OKX% +C($ "PR"0#I\8U#9W#0AN3P$PH MBKU4,X&Z7#YYMV1&<;5K3FNS=%1DL7Y:7[")7UJOEF)6KJ5E4ZZY9E*OVV52 MJ_)F5:3R9EB?\F9:F_-E7)?S9%R7\V1<E_-D7)?S9%R7\V1<E_-D_W - /^$ M! #=E@ SJ,# ,2N! "[MP0 M,(% *[-# "GSB "GLTQ"I7+/A:+R$DC@L92 M+GK#6CARP6) :\!J1V2^<TU>O7Q36;R(5U2[E5M0NZ5=3KNY7DV\VUU+N?=? M3K'V8%&J]F!3I?9@5:'V8%6A]F!5H?9@5:'V8%6A]F!5H?9@_W<( .N, #3 MFP QJ@" +NQ @"RNP( JL<& *+3"@"=UAH!E=8L!HS4.A&#TD8=>M!/)W+. M6#%JS6 X9,MH/U[*<D58RGQ)5,F(34_)E5%,R:532LFY5$G*W%-'R/=52,#\ M6$JX^UE,LOM:3JWZ6DZM^EI.K?I:3JWZ6DZM^EI.K?I:_W\ -R3 #*H@ MO*P! +&U "HP , G\L& );9"P"1X!L!BM\L!H+?.0YYWD,7<=U-(&K<5BAC MVU\O7=IG-5C9<3I3V7L^3]F(0DO9ED5(V:9'1MJZ2$7;VT=$V/1)0M/_343) M_T]%PO]01[O_4D>[_U)'N_]21[O_4D>[_U)'N_]2YHH ,^; "_IP LK M *>[ "<Q@, D]$& (OJ#@"%Z!\"?N@M!G;H. YNZ$$69N=*'5_G4B-9YULI M5>=D+5#G;3%,YW@U2>>$.$;HD3I#Z* \0.FR/C_JRSX^Z.\^/>;_/SW@_T(_ MU_]$0,[_1D#._T9 SO]&0,[_1D#._T9 SO]&UI, ,2C "TK I[8 )O! M "0S ( AMD& (#R$@!Y\A\"<?(K!FKR-@QC\S\27?-'&%?S3QU2\U<A3?1@ M)$GT:2A&]',J0O5^+3_UBR\\]IDQ.O:I,SCWOC0V^.$U-O7Y-37S_S0W[/\V M.>7_.#GE_S@YY?\X.>7_.#GE_S@YY?\XR)X +:I "HL@ F[T (_( "# MU >>@' '/\$@%K_1T"9/TG!%[^,0A8_CL-4_]#$4W_2Q5)_U,81?]:&D'_ M8QT^_VP?._]V(3?_@B,T_Y E,O^?)S#_L"@N_\@I+?_J*BS__RHL__\J+_G_ M*B_Y_RHO^?\J+_G_*B_Y_RHO^?\JN:8 *JN "<N0 CL4 ('1 !UW@ M;?H) &7_$0%>_QH"5_\C U+_+ 5,_S0'2/\\"D/_1 P__TP.//]3$#C_6Q(U M_V,4,O]L%B__=Q<L_X09*?^3&B?_HAPE_[0=)/_,'B/_[1XB__T?(O__'R+_ M_Q\B__\?(O__'R+__Q\B__\?K*L )VV "/P@ @,X '/< !GZ0 7_\& M %C_#@!1_Q4!2_\= D;_)@-!_RT$//\U!3C_/ 8T_T(',?])""[_4 DK_U<* M*/]?"B7_:0PC_W0-(/^"#AW_D@\;_Z(0&O^R$1G_R!(8_^43%__Z%!?_^A07 M__H4%__Z%!?_^A07__H4G[, )"_ " S <MH &3D !8]0 4?\! $K_ M"P!$_Q !/O\7 3G_'@(T_R4",/\L RS_,@0H_S@$)?\^!2+_1 4?_TH%'/]1 M!AK_6087_V,'%/]N!Q+_? @0_XP(#_^<" [_K D._[L)#?_3"0W_TPD-_],) M#?_3"0W_TPD-_],)D;P (') !RUP 9.0 %3K !+_P 1/\ #W_! W M_PP ,?\0 2S_%@$H_QP!)/\B B#_)P(<_RP"&?\Q Q;_-@,3_SP#$?]" P__ M200-_U$$"_]:! G_9@0&_W,% _^!!0+_D 4!_YP% ?^K!0'_JP4!_ZL% ?^K M!0'_JP4!_ZL%_T0D O\_+@/_/#8$_T X!/]!/0;_044(_T%1#?] 71/_/VH8 M_SQW'/\ZA"#_-Y$C_S:;)?\UI"?_-*PH_S2U*O\SOBO_,L@K_S+5+/\QY2W_ M,?$M_S'[+?\P_RW_,/\M_S/_+?\V_RS^./\M^3K_+O8[_R[V._\N]CO_+O8[ M_R[V._\N_T4C O\_+@/_/C0#_T(V!/]$.P;_1$,(_T5/#?]$6Q/_06@9_S]U M'?\\@B'_.H\D_SB:)_\WHRG_-JPJ_S:T+/\UO2W_-,@N_S36+O\SYB__,_(O M_S+\,/\R_S#_,_\O_S;_+_\Y_R_Y._\P]#W_,?$]_S'Q/?\Q\3W_,?$]_S'Q M/?\Q_T8C O] +0/_03(#_T8S!/](. ;_2$ (_TE,#O](6!3_164:_T)R'_] M?R/_/8PF_SN8*?\ZH2O_.:HM_SBS+O\WO2__-L<P_S;5,?\VYC+_-?$R_S7[ M,O\U_S+_-O\R_SK_,?H]_S/S/O\T[4#_-.I!_S3J0?\TZD'_-.I!_S3J0?\T M_T<B O]!+ /_12\#_TDP!/],-0;_33T(_TY(#O]-5!7_2V$;_TAN(/]%>R7_ M0H@H_S^4*_\^GB[_/:<O_SRO,?\\N#+_.\,S_SK/-/\ZX37_.NXU_SKX-?\Z M_S7_.O\U^S[_-?)!_S?K0O\XY43_..%%_SCA1?\XX47_..%%_SCA1?\X_T@B M O]#+ /_2"P#_TXM!/]1,07_4SD(_U5%#O]3417_45T<_TYJ(?]+=R;_2(,K M_T6/+O]$F3#_0J(S_T&K-/]!M#;_0+TW_S_)./\_VSC_/^HY_S_U.?\__SG[ M0/\X\4/_.NA%_SSA1_\\VDC_/=5)_SW52?\]U4G_/=5)_SW52?\]_TDA O]$ M*@/_32@#_U,I!/]7+07_638(_UQ"#O];3A7_6%D<_U5E(O]2<BC_3WXM_TR* M,/]*E#/_2)XV_T>F./]&KSG_1;@[_T7$//]$TCS\1.4]^$3R/?5%_CSQ1?\^ MYDC_0-Q*_T'22_]!S$W_0<E-_T')3?]!R4W_0<E-_T')3?]!_TH@ O]()P+_ M424#_U@E _]=*@3_8#,'_V,_#O]B2A7_8%4<_UQA(_]9;2G_57DN_U*$,_]0 MCS;]3IDY^TRB._I+JCWX2K0_]TJ^0/5)S$#Q2>%![4KP0>I*_$+D2O]$V$S_ M1<Q/_T;&4/]&P%'_1KY1_T:^4?]&OE'_1KY1_T:^4?]&_TP@ O],) +_52$" M_UTA _]C)P3_9S$&_VH\#/]J1Q3_9U(;_V-<(_]?:"K[7'0P]UE_-?56BCGR M5)0\\%*=/^Y1ID'L4*]#ZD^Z1.A.QT3F3]U%X4_N1=U.^TC43_])R%'_2L!3 M_TJZ5/]*ME7_2K16_TJT5O]*M%;_2K16_TJT5O]*_TT? O]0(0+_6AX"_V(> M O]I)0/_;2T%_W$Y"_]Q1!+_;TX:^VM8(O5F8RGQ8V\P[6!Z-NE<A3OF6H\_ MY%B80N%6HD3?5:M&W%.V2-I2PTK64MA*T5/L2\Q3^DW%5/].O%;_3[57_T^P M6/].K%G_3:I:_TVJ6O]-JEK_3:I:_TVJ6O]-_TX> O]3'@+_7AL"_V<; O]N M(@/_<RH$_W<U"?]X0!#Y=TH8\G-4(.QO7BCG:VHPXF=U-MYC@#S97XI!U%V3 M1M%;G4G.6:9,RUBP3LA7O%#&5LU1PU?F4;Y7]U*X6/]3L%K_4ZM<_U*G7?]2 MHUW_4:)=_U"B7?]0HEW_4*)=_U"B7?]0_T\> O]7&P+_8A<!_VP9 O]T( +_ M>2<#_WXR!_F / WQ?T85ZGM0'>1W6R;=<V8NU6UP-]!I>C[+981$QV*.2<1@ METW 7J!0O5VJ4[M;ME6X6\56M5O?5K)<\U>L7?U7IE[]5J%@_E6>8/]4G&'_ M4YIA_U.:8?]3FF'_4YIA_U.:8?]3_U = O]:&0'_914!_W 7 ?]X'0'_?R0" M_80N!?.&. KJAD(1XX1+&=M_5R/1>6(ORW1L.,5O=D# ;']&O&B(2[AFD5"U M8YM3L6&E5JY@L%FK7[]:J5_46Z9@[UNB8?I:G6/[69ED_%B69/U7E67^591E M_E649?Y5E&7^591E_E649?Y5_U = O]=%P'_:1(!_W05 ?]]&@'_A"$!]XDJ M ^V-- ?DC3T-W(M(%M&%5"/)?UXNPGIH.+QU<4"W<7I'LFZ$3:YKC5*J:)96 MIV:@6:-EJUR@9+E>GF3-7IMDZEZ89OA=E&?Y7))H^UJ0:/Q9CFC]5XYH_5:. M:/U6CFC]5HYH_5:.:/U6_U(< ?]?% '_;!$!_W@3 ?^!%P'_B!T!\H\E N>3 M+P3>E3@)TY!%%<J+42+"A5LNNX!E.+1[;D&O=W=(JG1_3J5PB%.A;I)7G6N< M6YEJIUZ6:;5@E&C(89)IYF"/:O=?C6OX78MK^5R);/M:B&S\6(AK_%B(:_Q8 MB&O\6(AK_%B(:_Q8_U0: ?]B$P'_;Q !_WL2 /^%% #ZC1D [9,? >*9* +8 MF3,(S)5"%,203B&\BUDMM(5B-ZZ!:T"H?'-(HGE\3IUVA529<XY8E7&87)%O MI&"-;K%BBVW#8XENXF*';_9AAF_W7X5O^5V$;_I;@V_[68-O_%B#;_Q8@V_\ M6(-O_%B#;_Q8_U88 ?]D$0'_<@X _WX0 /^($0#UD10 Z)@9 -V>( '1GC$' MQYI $[Z53""VD%8LKHM@-Z>&:$"A@G!(G'YY3I9[@E22>(M9C7:578ETH&&% M<ZYC@G*_9(!SWF2 =/5B?W3V8']S^%Y^<_E<?G+Z6GYR^UE^<OM9?G+[67YR M^UE^<OM9_U@7 ?]G$ '_=0X _X$. /^,#@#QE1 XYT1 -:C&P#+H2\&PIX^ M$KF92AZPE%0KJ9!=-J*+9C^;AVY'E81V3I" ?U2+?HA9AGN278%YGF%]>*MD M>GB\97EXV65X>?1B>7CV8'EW^%YY=OE<>77Z6GEU^UIY=?M:>77[6GEU^UIY M=?M:_UH5 ?]I#@#_> P _X0, .^0"P#=F@H V:(+ -"F& #&I2P%O:(\$+2> M2!VKF5(IHY5;-)R18SZ5C6M&CXES38F&?%.$A(58?X&077I_FV%V?JAD<WVY M97%^TV5Q?O)C<GWV8'-[]UYT>OE<='GZ6W5Y^UIU>?M:=7G[6G5Y^UIU>?M: M_UT3 ?]L#0#_>PL ]H@) -R3!@#5G0D T:4* ,JJ%0#!J2H$MZ8Z#ZZB1ANF MGE HGII9,Y:683R/DVE$B8]Q3(.->5)]BH-7>(B-7'.&F6!OA*9C;(2W9&J$ MSV1JA/!B;(+V8&V ]UYO?_E<;WWZ6W!\^UIP?/M:<'S[6G!\^UIP?/M:_U\1 M ?]O"@#_?@@ XXP# -:7!0#/H < RJ@( ,2N$P"[K2<#LJLW#:FG1!F@I$XF MF*!7,9&<7SJ*F6=#@Y9O2GV3=U!WD8!6<H^*6FV-EEYHBZ-A98NT8V.+S&-C MB^YA98GW7V>&^%YIA/E<:H+Z6FN!^UIK@?M::X'[6FN!^UIK@?M:_V(0 /]R M!P#X@@, VX\" ,^:!0#)HP8 PZP& +VR$ "ULB0"K+ U"Z.M0A>;JDPCDJ95 M+HJC73B#H&5 ?9UL1W:;=$UPF7U3:Y:(6&:5E%QBE*%?7Y.R8%V3R6!=D^U? M7I#X7F&,^5QCBOI;9(?[6F6&^UEEAOM998;[666&^UEEAOM9_V8- /]W P#C MAP TY,! ,J>! #"IP0 NZ\$ +6V#0"NMR$"I;8R"9VS/Q64L$H@C*U3*X2J M6S1]J&,\=J5J0W"C<DIJH7M/9:"&5&">D5A;G9];6)VP75:=QUU6G>M<5YKZ M6UJ5^EI<D?M97H[\6%^-_%=?C?Q77XW\5U^-_%=?C?Q7_VH* /]\ #<C MS9@ ,.C P"ZJ@( L[,! *R\"@"FO1T!GKPO!I:Z/!&-N$<<A;50)WVS63!V ML6 X;Z]H/VFM<$5CJWE*7JJ$3UJID%)5J)Y54J>O5U&HQE=0I^I74*7\5U.? M_5=5FOU65Y;^5EB5_E58E?Y56)7^55B5_E58E?Y5_V\$ .:" #2D0 QIT M +NF 0"RK@ JK<! *+"!0"<Q!@ E<,J!(W".0V%P$08?;Y.(76\5BINNEXR M:+EF.&*W;CY=MGA#6+6"1U2TCTM0M)U.3;.N4$NTQ5!+L^I02K'_44RK_U). MI?]24*'_4E&>_U%1GO]149[_45&>_U%1GO]1_W8 -V) #*EP OJ( +.J M "ILP H+P" )C&!@"1S!( B\PE H3+- E\R4 2=<A*&VW'4R-GQ5PJ8<1D M,%S#;397PG8Z4\*!/T_!CD)+P9U%2,&N1D?!Q49'P>I&1+[_246Y_TI'L_]+ M2:W_3$JK_TQ*J_],2JO_3$JK_TQ*J_],Z7\ -&0 #"G@ M:< *JO "@ MN EL$" (S+!P"$U0T @-4> 7G5+@5RU#P,;--'%&724!M?T5DA6M%B)U70 M:RQ1T'4P3<^!-$G/CC=&SYTY1-"N.T+0QCM#T.HZ0,W]/C[+_T! P_]"0;W_ M0T*Y_T1"N?]$0KG_1$*Y_T1"N?]$W8@ ,>8 "XHP JZL *"T "5O@ MB\@# (#1!P!XX0T =.$= 6[A*P-HX#<(8>!"#ES@3117X%894^!?'4_@:2)+ MX',E1^!^*$3@BRM"X)HM/^&K+S[BP2\^XN4O/-_Z,3G>_S0YV?\V.M#_.#O, M_SD[S/\Y.\S_.3O,_SD[S/\YS9( +R@ "MJ H;$ )6[ ")Q0 ?L\" M '3:!@!NZQ$ :.L> 6+K*@-=[#4&5^P_"U+L2 ]-[%$32NU:%D;M8QE#[6T< M0.UX'CWNA2$Z[I,C..^C)#;PMB8U\=(F-._S)C3L_R8RZ_\H,N?_*S/D_RPS MY/\L,^3_+#/D_RPSY/\LP9P +"F "CK@ EK@ (G# !]S0 <=@ &?F M!@!B]A$ 7/<= 5?W)P)2]S$$3?@Z!DCY0@E$^4L+0?I4#C[Z7! [^V42./MO M%#7[>Q8R_(D8,/V8&2[]JALL_K\<*__C'2K\^ATJ^O\=*O?_'"KW_QTJ]_\= M*O?_'2KW_QTJ]_\=LZ, *2K "7M@ B<$ 'O+ !OU@ 8]\ %OU!@!5 M_Q 4/\9 4O_(P)&_RP#0O\T!#[_/ 4Z_T,&-_]+!S3_4P@Q_UL)+O]D"BO_ M;PPH_WP-)O^+#B3_G! B_ZX1(?_%$B#_Z1,?__P3'O__$Q[__Q,>__\3'O__ M$Q[__Q,>__\3IJD )BS "*OP >\H &[5 !@WP 5.< $[_! !)_PX M0_\4 #__'0$Z_R4"-O\L C+_,P,O_SH#*_]!!"C_2 0E_T\%(O]7!2#_8 8= M_VP'&O]Y!QC_B@@6_YL(%?^M"13_PPD3_^,)$__X"1/__PH3__\*$___"A/_ M_PH3__\*FK$ (N] !\R ;=0 %_@ !1Y@ 1_4 $'_ \_PD -_\0 M #+_%0$N_QT!*O\C 2;_*0$B_R\"'_\U AS_.P(9_T(#%O]) Q/_40,1_UH# M#_]F! W_= 0+_X4$"O^6!0G_J 4(_[D%!__0!0?_XP4'_^,%!__C!0?_XP4' M_^,%C;H 'W' !MTP 7^ %#G !"[0 .O\ #7_ O_P( *O\* ";_ M#P B_Q0 'O\: 1K_'P$6_R,!$_\H 1#_+0$._S,!#/\Y @K_00('_TD" _]3 M @#_7@( _VP" /]\ P#_C0, _YT# /^L P#_M0, _[4# /^U P#_M0, _[4# M_SDG O\S,@+_-30#_S@V _\X.P3_-D,%_S-.!_\Q6PG_+V@-_RUV$?\KA!3_ M*9$6_RF;&/\HI!G_**T:_RBU&_\GOAS_)\@<_R?4'?\GY!W_)^\>_R?Y'O\G M_Q[_)_\>_R?_'?\H_QW_*_\>_RW_'_PO_Q_\+_\?_"__'_PO_Q_\+_\?_SHG M O\T,0+_.#$#_SLT _\[.03_.D$%_S=+!_\U6 K_,V4._S%S$O\O@17_+8X7 M_RV8&?\LH1O_+*H<_RNR'?\KNQ[_*\0?_RO0'_\JX2#_*NT@_RKW(/\J_R#_ M*_\@_RO_'_\L_Q__+_\A_#'_(O<S_R+W,_\B]S/_(O<S_R+W,_\B_SLF O\U M, +_.R\"_SXQ _\_-@3_/CT%_SQ(!_\[50O_.6(/_S=O$_\U?1?_,XH9_S*5 M&_\QGAW_,*<>_S"O'_\PMR#_+\ A_R_+(O\OW"+_+^HC_R_U(_\O_B/_+_\B M_S#_(O\P_R/[,_\E]37_)? W_R;P-_\F\#?_)O W_R;P-_\F_SPF O\Y+0+_ M/RP"_T,M _]$,@3_0SD%_T-%!_]"4@O_0%\0_SYK%?\[>!C_.84;_S>0'O\W MFB#_-J,A_S6K(O\ULR/_-+PD_S3&)?\TU"7_-.8F_S3Q)O\T^R;_-?\E_C7_ M)OHV_RCS./\I[#K_*>8\_RKF//\JYCS_*N8\_RKF//\J_STE O\]*@+_0R@" M_T<I _])+03_2C8%_TI!!_])30S_1UH1_T5G%O]"=!K_0( =_SZ,(/\]E2+_ M/)XD_SNF)O\[KB?_.K<H_SK!*/\ZS2G_.N$I_CKN*?LZ^2GW._\I]CK_*_ [ M_RWH/?\NX3__+MM!_R[;0?\NVT'_+MM!_R[;0?\N_SXE O]!)@+_2"0"_TPE M O]/*0/_4C,%_U$^!_]120S_3U82_TQB%_]*;QS_1WL@_T6&(_]#D27_0IHG M_T&B*?]!JBK]0+(K_$"\+/L_R"WX/]LM]$#K+?! ]RWM0/\OZS__,>1!_S+; M0_\ST43_,\M&_S/+1O\SRT;_,\M&_S/+1O\S_T D O]%(P+_3" "_U(A O]6 M)@/_62\$_UDZ!_]91@S_5E$2_U1=&/]1:AW^3G4A_$R!)?E*BRCW294K]4>= M+/-'IB[R1JXO\$6X,.]%Q#'M1=,QZ$;H,>5&]C+B1?\UWT3_-M-'_S?*2/\X MQ$K_.+]+_S>_2_\WOTO_-[]+_S>_2_\W_T$C ?])'P'_41P!_U<< O]<(P+_ M8"P#_V V!O]@00O_7DT1_5M8&/A89!WT57 C\5-\)^Y0ABOK3Y NZ4V9,.=, MH3+E3*HSXTNT-.)+P#7@2\\UVTOF-M5*]#C12O\ZSDK_/,1,_SR]3?\\N$__ M/+1/_SNT3_\[M$__.[1/_SNT3_\[_T(B ?],' '_51@!_UP9 ?]C( +_9B@# M_V@R!?]H/0GZ9D@0]&-3%^Y@7QWJ76LCYEIV*.)7@2W?58LPW%.4,]E1G3;5 M4*8XTT^O.M!/NSO.3LD\RT_A/<=/\C[#3_] P$__0;=1_T&Q4O] K5/_0*I4 M_S^J5/\_JE3_/ZI4_S^J5/\__T8? ?]0&0'_614!_V(7 ?]H'0'_;"0"_V\N M _EO. ?Q;D0.ZVM.%>5H6QS?9&<CVF!Q*M1=>R_06X4TS%B..,E7ESO'5: ] MQ%2I/\)3M$&_4\)"O5/60[E3[42V4_U%LU3_1:Q6_T2G5_]$I%C_0Z%8_T*A M6/]"H5C_0J%8_T*A6/]"_T@= ?]3%@'_71(!_V84 ?]M&0'_<B$!^W4I O)V M,P7I=CX+XG-*$MMO5QK2:V(CS6=L*\AD=C'$87\WP%Z).[U<DCZZ6YI!MUFD M1+58KD:R5[M'L%?-2*U8Z$BJ6/I)IUG_2*%:_TB=6_]'FUS_1IE<_T697/]% MF5S_19E<_T697/]%_TL: ?]7$P'_81 _VL2 /]R%@#_>!P!]7LD >M]+0/B M?CD'V7M&$-!V4QK)<5XDPVUH++YJ<3.Z9WLXMF2#/;)BC$&O8)5%K%Z?1ZE= MJ4JF7+9+I%S'3*)<XDV?7?=,G%[_3)A?_TJ58/])DV#_2)%@_T>18/]'D6#_ M1__B?1!)0T-?4%)/1DE,10 *$I%@_T>18/]'_TX8 ?]:$0'_9 X _V\0 /]V M$P#\?1< [X$> >2$)P+;A#0%T(%##\A\3QG!>%HCNW-D++5P;3.Q;'8ZK6I_ M/ZEGB$.E99%'HF.;2I]BI4V<8;%/F6#!4)=@W%"58?-/DV+_3I!C_TR.9/]+ MC&3_2HMD_TB+9/](BV3_2(MD_TB+9/](_U 6 ?]<$ #_: T _W(. /]Z$ #V M@1( Z887 -Z*( '2BC $R89 #L&"31FZ?5<CM'EA+*YU:C2I<G(ZI&][0*!L MA$2=:HU(F6B73)5GH4^29JU1D&6]4HYEU%.,9O!1BV?_4(AG_TZ':/],AFC_ M2X5G_TF%9_])A6?_285G_TF%9_])_U(4 ?]?#@#_:PL _W4, /E^#0#PA0X MXXL0 -:/&@#,CBX$PXL]#;N'2ABT@U4BK7Y>*Z=[9S.B=V\ZG71X0)ER@$65 M;XE)D6V338ULGE"*:JI3AVJY5(5JSU2$:^Y3@VS_48)L_T^!:_]-@&O_3(!K M_TJ :_]*@&O_2H!K_TJ :_]*_U02 ?]A# #_;@H _7@) .B"" #<B0D V(\+ M -"3%P#&DRL#OI [#+:,2!>NB%(AIX1<*Z& 9#.<?&TZEWEU0))W?46.=89* MBG*03H9QFU&";Z=4?V^V57UORU9\;^M4?'#_4GMP_U![;_].>V__37MN_TM[ M;O]+>V[_2WMN_TM[;O]+_U<1 /]C"@#_< < \'P% -R%!0#4C @ T),) ,J6 M% #!ERD#N90Y"[&01A:IC5 @HHE:*IR%8C*6@FHYD7]R/XQ\>D6'>H-*@WB- M3G]VF%%[=:14>'2S5G9TR%9U=.A5=77]4W5T_U%U<_]/=G+_379Q_TQV<?], M=G'_3'9Q_TQV<?],_UD0 /]F!P#_<P0 X7\! -:(! #/D 8 RI8( ,2:$@"\ MFR8"M)@W":R51!2DD4X?G8Y7*):*8#&0AV@XBX1P/X:">$2!?X%)?7V+37A[ MEE%T>J)4<7FQ5F]YQ59N>N95;GK\4V]Y_U%P=_]/<7;_37%U_TQQ=?],<77_ M3'%U_TQQ=?],_UL. /]I! #V=P W8( -"+ P#)DP4 Q)D& +Z>$ "VGR0" MKITT"*::01.?EDP=F)-5)Y&07B^+C64WA8IM/8"(=4-[A7Y(=H.(3'*"DU!N M@*!3:W^N56A_PE9G?^-5:(#Z4VE^_U%J?/]/:WO_36QY_TQL>?],;'G_3&QY M_TQL>?],_UX, /]L 0#F>@ UH8 ,N/ @#$EP0 OIT$ +BB#@"QHR$!J:(R M!Z&?/Q&9G$H;DIE3)8N67"V%DV,U?Y%K.WJ.<T%UC'Q&<(J%2VN(D4]GAYU2 M9(:L5&*&OU5AAN%488;Y4F.$_U!E@?]/9G__36=^_TQG?O],9W[_3&=^_TQG M?O],_V$* /]O #@?@ T(D ,:3 0"_FP, N*$" +&F"P"JJ!X!HZ<O!9NE M/0^4HD@9C)]1(H6<62M_FF$R>9AI.725<3]ODWE$:I*#2&60CDQACYM/7HZJ M4EN.O5):CMY26XWX4%R+_T]>B/].8(7_3&&#_TMA@_]+88/_2V&#_TMA@_]+ M_V0% /5T #:@@ RXX ,&7 "XG@$ L:4 *FK!P"CK1H G*PL!)6K.@R- MJ$46AJ9/'W^D5RAYHE\O<Z!F-6V>;CMHG'= 8YJ!15^9C$E;F)E,5Y>H3E67 MNT]4E]Q.5);V3E64_TU8D/],68W_2UN*_TI;BO]*6XK_2EN*_TI;BO]*_V@ M .5Y #1AP Q9( +N< "QH@ J:D *&Q @";LQ4 E;,H HZR-@F&L$(2 M?ZY,&WBL5"-RJEPJ;*AD,6>G;#9BI74[7:1_0%FCBD-5HI='4:&G24^ANDI. MHME)3J#U24Z?_TE0F?])4I;_2%22_T=4DO]'5)+_1U22_T=4DO]'_VX -Y_ M #*C0 OI@ +.@ "JIP H:X )>V "1NA C+HC 86Y,@9^N#X.=[9) M%W&U4AYKLUHE9;)B*V"Q:C!;L',U5Z]].5.NB3U/K99 3*VE0DJMN4-)KMA" M2*OU0T>J_T1)I?]$2Z#_1$V<_T1-G/]$39S_1$V<_T1-G/]$ZG4 -*& ## MDP MYT *RD "BJP F+, (Z[ 0"%P0P @<(= 'O"+0-UP3H);\!%$6F_ M3QACOE<>7KU?(UF\:"A5NW$M4;M[,$VZAS1*NI4W1[JE.46ZN#I$NM<Y0[CU M.T*V_SU"L_\^1*[_/D6I_SY%J?\^1:G_/D6I_SY%J?\^X'T ,F- "[F@ MKJ( *.I "8L0 CKD (3! @!YR0< =,L4 '#,)@%KRS4%9<M "F#*2Q!; MRE065\E=&E+)91].R&\C2\AZ)D?(ABE$R)0L0LBD+D#(N"\_R=<O/\?U,#W$ M_S,[P_\U/+[_-CVX_S<]N/\W/;C_-SVX_S<]N/\WT88 ,"5 "RGP I:< M )JO ".MP @[\ 'C' P!NSP< 9=<- &/8'0!@V"T"6]@Z!%?81@E3V% - M3]A9$4O78A5'UVP81-=W&T'7A!X^V),@/-BC(3O9MR(ZVM4B.M;R(S?4_R<V MTO\I--'_*S;*_RTVRO\M-LK_+3;*_RTVRO\MQ9 +:= "HI0 G*T (^V M "#O@ =\< &S/ @!BU@< 6N0. %CD' !4Y"D!4.0U TSE/P5(Y4D'1>53 M"D+F7 T_YF8//.9Q$CKG?A0WYXP6->><%S/HKADRZ<89,NCJ&3'E_ADOY/\< M+N3_'BWB_R MXO\@+>+_("WB_R MXO\@NIH *JC "=JP D+0 (.] !W MQ@ :\\ %_6 !4W@0 4? 0 $WP&P!*\"8!1O$P D+R.@,^\D,$._-+!3CS M5 <V]%T(,_1H"3#U= LN]8$,+/:1#BKVH@\H][<0)_C6$2?V]!$F\_\1)O'_ M$27Q_Q,E\?\3)?'_$R7Q_Q,E\?\3K:$ *"I "2LP A+P ';& !ISP M7=@ %'? !)[@0 1OP. $+]%P ^_B$ ._XJ 3?_,P(T_SH",/]" RW_2@,K M_U,$*/]<!27_9@4B_W,&(/^#!Q__E @=_Z8('/^\"!O_X@D:__D)&O__"1G_ M_PD9__\)&?__"1G__PD9__\)HJ< ).Q "%NP =L8 &G0 !;V@ 3N M $/E ^^P$ .O\, #;_$P R_QL +_\C "O_*@$H_S$!)/\W 2'_/P(?_T8" M'/]. AG_6 ,6_V,#$_]P Q+_@001_Y,$$/^G! __O04._^ %#O_V!0[__P4. M__\%#O__!0[__P4.__\%E:\ (:Z !WQ0 :- %K; !,X0 0.< #?S M R_P +O\' "K_#@ F_Q, (_\: !__( ;_R8 &/\K 17_,@$2_S@!$/] M 0[_2 $,_U(!"?]= @;_:P($_WT" O^0 @'_HP( _[8" /_- P#_[ , _^P# M /_L P#_[ , _^P#B+D 'C$ !IT 6]T $OC ^Z0 ,NX "O_ F M_P (?\ !W_" :_PT %O\1 !/_%@ 0_QH #O\? O_) )_RH !O\P +_ M-P$ _T ! /]* 0#_5@$ _V0! /]U 0#_B $ _YH! /^J 0#_NP$ _[L! /^[ M 0#_NP$ _[L!_R\K ?\K,@+_+S$"_S T O\O.0/_*T$#_R=,!/\C6 7_(68& M_R!T!_\>@@G_'HX+_QZ8#/\>H0W_'JD._QZP#_\=N __'<$0_QW+$/\=VQ'_ M'>@1_QWR$?\=_!'_'O\1_Q[_$/\>_Q#_'_\1_Q__$O\A_Q/_(O\3_R+_$_\B M_Q/_(O\3_R\K ?\N, +_,B\"_S,Q O\R-@/_+SX#_RM)!?\I5@;_)V,'_R5Q M"/\D?@O_(XH,_R.5#O\BG@__(J80_R*M$?\BM1'_(KT2_R+'$O\BU!/_(N43 M_R+P$_\B^A/_(O\3_R/_$O\C_Q+_(_\4_R3_%?XF_Q;\)_\6_"?_%OPG_Q;\ M)_\6_S J ?\Q+0+_-2L"_S<M O\V,@/_-#H#_S)%!?\O4@;_+6 '_RQM"O\J M>@S_*88._RB1$/\HFA'_**(2_R>J$_\GL13_)[D4_R?#%?\GSQ7_)^$5_R?M M%?\G^!7_*/\5_RC_%?\H_Q;_)_\7_"G_&/8K_QGT+/\9]"S_&?0L_QGT+/\9 M_S$I ?\T*0'_.2@"_SLJ O\\+@+_.C8#_SE"!?\W3P;_-5P(_S-I"_\Q=@[_ M,((0_R^-$O\NEA3_+IX5_RVF%O\MK1;_+;47_RV^&/\MRAC_+=P8_RWJ&/\M M]1C]+O\8^B[_&/DM_QKY+?\<\R__'.TQ_QWJ,O\=ZC+_'>HR_QWJ,O\=_S,I M ?\X)@'_/20!_T E O]!*0+_0C,#_T$^!?\_2@;_/5<)_SMD#/\Y< __-WT2 M_S:(%/\UD1;_-9H7_S2B&?\TJ1G_,[$:_S.Z&_\SQ1O],],;^C/F&_<T\QOS M-?X;\33_'? S_Q_N,_\@YS;_(>$W_R'>./\AWCC_(=XX_R'>./\A_S4G ?\] M(@'_0B !_T8@ ?]()0+_2B\#_TDZ!/]'1@;_15()_T-?#?]!:Q'_/W<4_SV" M%_X\C!G\/)4:^SN='/D[I1WX.JT>]CJV'O4ZP!_S.LX?\#KC'^L[\1_H.OTA MYCK_(^0Z_R7A.O\EV#S_)M ]_R;-/O\FS3[_)LT^_R;-/O\F_SDD ?]!'@'_ M1QL!_TL; ?]/(@'_42L"_U$V!/]/00;_3$T)_TM:#OQ)9A+X1W(6]45]&?-# MAQOQ0I$=[T*9'^U!H2#L0:DAZD"R(NA O"+G0,HCY$'?(^!![R3<0/PGV$#_ M*=0__RK/0/\JQT+_*L)#_RK 0_\JP$/_*L!#_RK 0_\J_SP@ ?]%&@'_2Q<! M_U$7 ?]6'P'_6"<"_U@Q _]7/ 7\54@)]E)4#O)081/N3FT7ZDQX&^=*@A[E M28P@XDB5(N!'G23>1Z4EW$:N)MI%N2?81<8HU$7<*<]&[BK+1?LMR$7_+L5% M_R_ 1O\ONDC_+[5)_RZT2?\NM$G_+K1)_RZT2?\N_T = ?])%@'_4!,!_U84 M /]<&P'_7R,!_V L OI?-P3S74(([5I/#>=87!/B5F@8WE-R'-I1?2#63X8D MTDZ/)]!-F"G-3* KRTNI+<E*LR['2K\OQ4K0,,)+Z#"]2_@RNDK_,[A+_S.S M3/\SKDW_,ZI._S*I3O\RJ4[_,JE._S*I3O\R_T,: ?],$P#_5! _UP2 /]A M%P#_91X!^V8G ?)F,0/J93T&XV-*"]Q@5Q+576(9T%IM'\Q7=R/(58 GQ52) M*\)2DB[ 49HPOE"C,KM/K32Y3[DUMT_(-K1/XC:Q3_0WKE#_.*Q0_SBG4?\W MHU+_-J!3_S6?4_\UGU/_-9]3_S6?4_\U_T87 ?]0$0#_6 T _V 0 /]F$P#_ M:AD ]&PA >IM*P+A;#<$V6I%"M!G4A+*8UX:Q6!H(,%><B:]7'LJNEJ$+K=8 MC#&T5Y4TL56>-J]4J#BM5+,ZJE/".ZA3VCNE5/ \HE7_/*%5_SN=5O\ZFE?_ M.9=7_SB75_\WEU?_-Y=7_S>75_\W_TD4 /]3#@#_7 P _V4- /]K#P#Z;Q, M['(9 .)T(P'8<S(#SG%""<=M3Q+!:EH:NV=D(;=D;2>S8G8LKU]_,*Q>AS2I M7) WIUN9.J19HSRA6:X^GUB]/YU8T4":6>P_F%G^/Y=:_SZ46_\\D5O_.X]; M_SJ/6_\ZCUO_.H];_SJ/6_\Z_TP2 /]6#0#_8 D _V@* /IO# #S<PX Y7<1 M -IY&P#/>2X"QW<^";]T2Q&Y<%8:LVU@(:]J:2BJ9W(MIV5Z,J-C@S:@88PY MG6"5/)I>GS^77:I!E5VX0I-=RT.07>A#CU[\08Y?_T"+7_\^BE__/8A?_SR( M7_\[B%__.XA?_SN(7_\[_TX1 /]8"@#_8P< ^FP& .=S!@#=> @ VGL+ -%^ M%P#(?BL"P'P["+EY2!&R=E,9K')=(:=O9BBC;6XNGVIW,YMH?S>89H@[E661 M/I%CFT&.8J=#C&&T18EAQT6(8N5%AF+Z0X9C_T*$8_] @V/_/H)C_SV"8_\\ M@F/_/()C_SR"8_\\_U / /];!P#_9@, [&\" -QV P#4? < T8 ) ,J"% #" M@R@"NH$Y![-^1A"L>U$9IG=:(:%T8RB<<FLNF&]S,Y1M?#>1:X0[C6J./XIH MF$*&9Z-$A&:Q1H%FPT=_9N%'?V?X17YH_T-^:/]!?6?_/WQG_SY\9_\]?&?_ M/7QG_SU\9_\]_U(. /]= P#]:0 X7( -9Z @#.?P4 RH,( ,6&$@"\AR8! MM88V!JZ#0P^G@$X8H7Q8()MY8">6=VDMDG1P,XYR>3>*<($\AFZ+/X-ME4-_ M;*%%?&NN1WIKOTAX:]U(>&SV1GAL_T1W;/]"=VO_0'=J_S]W:O\^=VK_/G=J M_SYW:O\^_U0, /]? #R; W78 -!] @#)@P0 Q(<& +^*$ "WC",!L(HT M!:F(00ZBA4P7G(%5'Y9_7B:1?&8MC'EN,HAW=C>$=7\[@'2(/WQRDD-X<9Y& M=7"L2'-OO4EQ<-E)<7#T1W%Q_T1R</]"<F__07)N_S]R;O\^<F[_/G)N_SYR M;O\^_U8* /]B #F;P UWD ,R! 0#%AP, OXL$ +F.#@"RD" !JX\Q!:2, M/PV=BDH6EH=3'I&$7"6+@60LAG]K,8)]<S9^>WP[>GF&/W9WD$)R=IQ%;W6I M2&QUNDEK==1):W7R1VMU_T5L=?]#;7/_06UR_S]M<O\_;7+_/VUR_S]M<O\_ M_UD' /]E #B<@ T7P ,>$ # B@( N8\" +.2# "LE!T II,O!)Z1/ N8 MCT@4D8Q1'(N)6B2&AV(J@85I,'R"<35X@7HZ='^#/G!]CD)L?)I%:7NG1V9Z MN$AD>]!(9'OP1V5[_T1F>O]#9WC_06AV_S]H=O\_:';_/VAV_S]H=O\__UL$ M /=I #==@ S8 ,.( "[C@ M),! *V7"0"GF!H H)@L YF6.@J2E$42 MC))/&H:/5R* C5\H>XMG+G:);S-RAW<X;86!/&F$BT!F@I=#8H&E1F"!MD=> M@<U'7H'O1E^!_T1@?_]"87W_06)[_S]C>O\_8WK_/V-Z_S]C>O\__UX .EM M #6>0 R(0 +Z, "VDP KI< *:;! "@G1< FITI I.<-PB,FD,0AIA- M&("651]ZE%TF=9)E+'"0;#%LCG4V9XU^.F.+B3Y?BI5!7(FC1%J)M$58B<M% M6(CM1%B(_T-9AO]!6X/_0%V!_SY=@/\^78#_/EV _SY=@/\^_V( .1Q #/ M?@ PX@ +F1 "PEP IYL )ZA "8HQ, DZ,E 8VB- :&H4 -@)]*%7F= M4QQTFUHC;YEB*&J8:BYFEG(R895\-UV4ACI9DI,^5I*A0%.1LD%2DLE"4I'K M05*0_T!2C_\_58O_/E:(_SU7A_\]5X?_/5>'_SU7A_\]^6< -UV #)@P MO8T +.5 "IFP H* ):G "/J0\ BZHA 86I, 1_J#P*>*='$G.E4!AM MHU@>:*)@)&2A9RE?H' N6YYY,E>=A#93G)$Y4)R?.TZ;L#U,G,<]3)OJ/$R9 M_SQ,F/\\397_/$^1_SM0C_\[4(__.U"/_SM0C_\[ZVT --\ ##B0 MY, M *R: "BGP F:4 (ZK "%L L @;$; 'RQ*P)WL#@'<:]##6NN311FK549 M8:Q='EVK92-9JFXG5:EW*U&H@B]-IX\R2J>>-4BGKS9'I\8V1J;I-D6D_C=% MH_\W1J#_-TB<_S=)FO\W29K_-TF:_S=)FO\WXG0 ,J# "\CP L)@ *6> M ";I D*L (6Q !ZN 0 =KD4 '*Y)0%MN3,$:+@_"&.X20Y>MU(36K9: M&%:V8AQ2M6L@3K1U)$NT@"=(LXXJ1;.=+$*SKBU!L\4N0;/I+4"P_B\_K_\Q M/JW_,D"H_S)!IO\R0:;_,D&F_S)!IO\RU7P ,** "UE@ J)T )VC "2 MJ@ A[$ 'RW !PO@, :,(. &;#'0!CPRT!7L,Y!%K#1 A6PDX,4L)7$$_! M7Q1+P6D72,%S&D7 ?AU"P(P@/\";(CW K2,\P<0C/,#I(SJ^_B8XO/\H-[O_ M*3BX_RHXMO\K.+;_*SBV_RLXMO\KR84 +F3 "LG H*( )2J "(L0 M?+@ '&^ !FQ0, 6\L( %?-$P!6SB, 4\XR 5#./@--ST@%2<]2"$;/6PM# MSV4.0,]O$#[/>Q,[SXD5.<^9%S?/JQ@VT,,8-L_H-^QLRR_\=,<K_'S#) M_R$OR/\A+\C_(2_(_R$OR/\AOH\ *^: "BH0 EJD (JP !]N <;\ M &;& !;S ( 4-(' $?:# !&W!@ 1=PG $3=-0%!W4 "/]Y+ SW>500ZWU\& M.-]I!S7?=@DSX(0+,>"4#"_AI@TNX;P.+>+@#BW>^ \KW?\2*MS_%"G:_Q8H MVO\6*-K_%BC:_Q8HVO\6LY@ *6@ "9IP B[ 'ZX !QP 9<@ %G. M !.TP 1-L$ #_I#0 ]Z1< .^HC #GJ+@ VZS@!-.M" 3'L2P(O[54#+>U? M RKN:P0H[G@%)N^(!B7OF@<C\*X'(O'(!R+P[0<A[/\'(>O_""#K_PH?ZO\+ M'^K_"Q_J_PL?ZO\+J)\ )NF "-KP ?[@ ''! !DR@ 6- $S6 !! MW0 ..0 #7V# S]Q0 ,/<> "[X)P K^3 */DX 2;Z0 $C^TD!(?M2 1[\ M70(<_6D"&OUY QC^BP,7_YX#%?^S!!3_TP04_O0$$_S_ Q/Z_P,3^?\#$_G_ M Q/Y_P,3^?\#G:4 (^N " N <L( &3+ !6TP 2=H #[? TY M+O0 "O_"@ H_Q )?\7 "+_'P ?_R8 '/\M !G_- 7_SP %/]$ 1+_3@$0 M_UD!#O]G 0S_=P$+_XH""O^? @G_M0((_]4"!__T @?__P('__\"!___ @?_ M_P('__\"D:T (*X !SP@ 9,P %;5 !(W0 .^( ##G G[@ (_\ M "#_! <_PP &?\1 !;_%@ 3_QL $?\A [_)P -_RX "O\V ?_/@ $_T@ M /]4 #_8@$ _W,! /^' 0#_G0$ _[(! /_* 0#_Z@$ __,! /_S 0#_\P$ M__,!A+< '3! !ES 5M@ $?? YY0 +>H "/N <_0 &/\ !7_ M 1_P0 #_\+ W_#@ )_Q$ !O\5 /_&@ _R /\F #_+@ _S< /]! M #_30 _UP /]M #_@@ _Y8 /^H #_N@ _\, /_# #_PP _\, M_R0O ?\E+P'_*"\!_R<Q ?\D-@+_(#X"_QI) _\75@/_%60#_Q-R!/\2?P3_ M$HH$_Q*4!/\2G07_$J0%_Q*L!O\2LP;_$KH&_Q+#!O\3S@?_$]\'_Q/K!_\3 M]@?_$_\'_Q/_!O\3_P;_%/\'_Q3_"/\3_PC_%?\)_Q7_"?\5_PG_%?\)_R4N M ?\I+0'_*RP!_RLN ?\I,P+_)#L"_Q]& _\=4P/_&V$$_QEN!/\7>P3_%X<% M_Q>1!?\7F@;_%Z$&_Q>I!_\7L ?_%[<(_Q? "/\8R@C_&-L(_QCH"/\8] C_ M&/T(_QG_"/\9_PC_&?\)_QG_"O\8_PO_&O\+_QK_"_\:_PO_&O\+_R8M ?\L M*0'_+B@!_R\J ?\M+P+_*3<"_R=# _\D4 /_(ET$_R!J!?\>=P7_'H,&_QZ- M!_\>E@?_'IX(_QZE"?\>K G_'K,)_QZ\"O\>Q@K_'M,*_Q[E"O\>\0K_'_P* M_A__"OT?_PO\'_\,_![_#?P?_P[W(?\.]R'_#O<A_P[W(?\._RHJ ?\O)@'_ M,B0!_S,E ?\R*@'_,30"_R\_ _\M3 /_*ED$_RAF!?\F<@;_)7X'_R6)"/\E MD@G_)9H*_R6A"_\EJ O_)+ ,_R2X#/\EP0S_)<X-_R7A#?PE[PWY)OH,]B;_ M#?4F_P_T)?\0]"7_$?(F_Q+M)_\2[2?_$NTG_Q+M)_\2_RXF ?\T(@'_-R ! M_SDA ?\X)0'_.2\"_S@[ O\U1P/_,U0%_S%A!O\O;0?_+GD)_RV$"O\MC0S_ M+)8-_RR=#?\LI0[]+*P/_"RT#_LLO0_Y+,D0]BS=$/,M[ _O+?@/[2W_$NLL M_Q3J+/\5Z2S_%N4M_Q;@+O\6X"[_%N N_Q;@+O\6_S(C ?\X'0'_/!L!_SX; M ?] (@'_02L!_T V O\^0@/_/$\%_SE<!O\X: C]-G,+^S5^#/@UB [W-)$/ M]329$/,TH!'R,Z@2\#.P$N\SN1/N,\43ZS37$^<TZA+C-/<4X33_%]XS_QG< M,_\:VS/_&M0T_QK.-?\:SC7_&LXU_QK.-?\:_S8? ?\\&0'_018 _T06 /]' M'@'_22<!_T@R O]&/0/_1$D%^D)6!_9 8@GR/VX,[SUY#^T\@Q#J/(P2Z#N4 M$^<[G!3E.Z05XSJM%>(ZMA;@.\(6WSO2%MH[Z!?4.O8:T#K_',TZ_Q[+.O\> MRCK_'\0[_Q_ //\>P#S_'L \_Q[ //\>_SD; ?] %0#_11$ _TH3 /].&0#_ M4"(!_U L ?U.-P+V2T,$\$E0!^M(70KG1FD-XT5T$.!$?A/=0X<5VT*0%]A! MF!C50* 9TT"I&]% LAS/0+T=S4#,'<I!Y![&0/0@PD#_(K] _R.]0/\CNT#_ M([9!_R.S0O\BLT+_(K-"_R*S0O\B_ST7 /]$$0#_2@X _U 0 /]4%0#_5AT M_58F ?-5,0'K4ST#Y5)+!M]06 K:3F,.U$QN$]!*>!;-28$9RTB*&\A'DAW& M1YH?Q$:C(<)&K"+ 1;<COD7%)+Q%W"2X1O EM4;_)[)&_R>P1O\GKD;_)ZI' M_R:G2/\FITC_)J=(_R:G2/\F_T 4 /](#@#_3@L _U4. /]9$0#_7!8 ]%T? M .I<*@'B6S<"VEI&!=)74PO,55X0R%-H%<11<AG!4'L<OD^$'[Q-C"*Y394D MMTR=)K5+IR>S2[$IL4J_*J]*T2JL2^LKJ4O\+*9+_RRE3/\KHTS_*I]-_RJ= M3?\IG4W_*9U-_RF=3?\I_T,1 /]+# #_4P@ _UH+ /]>#0#Y8! ZV$6 .%B M(0#68C$!SF%!!<=?3@O"7%D1O5ID%[E8;1NV5G8?LU5^(K!3AR6N4H\HJU&8 M*JE0HBRG4*PMI4^Y+Z-/RR^@4.8OGE#Y,)Q0_R^:4?\NF%'_+992_RR44O\K ME%+_*Y12_RN44O\K_T80 /]."0#_5@4 _EX& .]B!P#G90H Y&8. -9G&0#- M:"T!Q6<]!;]E2@NY8U42M&!?%[!>:1RL7'$AJ5IZ)*99@BBD6(LKH5:4+9]5 MG2^<5:@QFE2T,YA4Q3.65.$TDU7V,Y)5_S*15O\QCU;_,(U6_RZ,5_\MC%?_ M+8Q7_RV,5_\M_TD. /]1!0#_6@$ [F( -]G P#8:@8 U6L* ,UM%0#%;BD! MOFTY!+=K1PNQ:%(1K&9<&*AD91VD8FTBH6!U)IY>?BF;788MF%R/+Y5:F3*3 M6:0TD%FP-HY9P#:,6=LWBEGS-HE:_S2(6_\SAUO_,89;_S"%6_\OA5O_+X5; M_R^%6_\O_TL, /]4 #[7@ XF4 -AK 0#/;@4 S' ( ,9R$@"^<R8!MW,V M!+%P1 JK;D\1IFM9&*%I81V=9VHBF65R)Y9C>BJ38H,ND&",,8U?E32*7J V MAUZM.(5=O#F#7=0Y@E[P.(%?_S: 7_\T@%__,W]?_S%^7_\P?E__,'Y?_S!^ M7_\P_TT) /]6 #N80 W6D -%O #*<P, Q74& ,!V$ "X>", L7@S ZMV M00FE<TP0GW!6%YMN7QV6;&<BDVIO)X]H=RN,9W\OB66(,H5DDC6"8YTW@&*J M.7UBN3I[8L\[>F+N.7IC_SAZ8_\V>6/_-'EC_S)Y8O\Q>6+_,7EB_S%Y8O\Q M_T\' /]9 #F9 UVP ,QS #$=P( OWD$ +EZ#@"R?" K'PQ Z5Z/@F? M>$H0FG53%Y5S7!V1<60BC6]L)XEM="N%;'PO@FJ%,G]ICS5\:)LX>6>G.G9F MMCMT9LP\<V?K.W-G_SAS:/\V<VC_-7-G_S-S9O\R<V;_,G-F_S)S9O\R_U$$ M /]< #B9P TG ,=V # >@ NGT" +1_# "M@1T IX$N J!_/ B:?4</ ME7I1%I!X6AR+=F(AAW1I)H-R<2M_<7HO?&^#,GANC35U;9@X<FRE.W!KM#QN M:\D\;6OI.VUL_CEM;/\W;FS_-6YK_S1N:O\R;FK_,FYJ_S)N:O\R_U, /1? M #>:@ S7, ,-Z "[?@ M8$ *Z#"0"HA1H HH4K IN$.@>5@D4.D']/ M%8I]6!N&>U\@@7EG)7UW;RIZ=G<N=G2 ,G-SBS5O<I8X;'&C.FEPLCQH<,8\ M9W#G.V=Q_#EH<?\W:'#_-6EO_S1I;O\S:6[_,VEN_S-I;O\S_U8 .MB #8 M;@ R78 +]] "W@@ L(4 *B'!@"BB1< G(HI 9:)-P:0AT,,BX5-$X6" M51F @%T??']E)'A];2ET>W4M<'I^,6UYB#1I=Y0W9G:A.F-VL#MA=L0\87;E M.V%V^SEB=O\W8W7_-6-S_S1D<O\S9'+_,V1R_S-D<O\S_U@ .9F #2<0 MQ7H +N! "RAP JXH **, @"<CA0 EX\F 9&.- 6+C$ +A8I*$8"(4QA[ MAEL==H5C(G*#:B=N@G(K:H![+V=_AC-C?I$V8'V>.5U\KCI;?,$[6WSC.EM\ M^CA<>_\W77O_-5YY_S1?=_\S7W?_,U]W_S-?=_\S_EP .%J #-=0 P'X M +:& "NBP I8X )N1 "5DQ$ D)0B 8N3,0.%DCT)?Y%(#WJ/419UC5D; M<8Q@(&R*:"5HB7 I9(=Y+6&&@S%=A8\T6H2<-E>#K#A5@[\Y58/A.%6"^3=6 M@O\U5H'_-%A__S-9??\R67W_,EE]_S)9??\R[V -MN #'>@ NX, +*+ M "HD GY, )26 "-F0X B9H> (2:+@)^F3H'>9=%#7263A-OE588:I-> M'6:292%BD6TF7H]V*EN.@2U7C8TP5(R:,U&,JC5/C+TU3XS>-4^+]S1/BO\S M4(G_,E&&_S%2A/\Q4H3_,5*$_S%2A/\QZF4 -)S #"?P MH@ *R0 "B ME F)@ (R< "$GPH @* 9 'RA*0%WH#8%<I]!"FV>2P]HG5,49)Q;&6"; M8QU<FFLA6)ET)568?BE1EXHL3I:8+DN6J#!*EKPQ29;<,$F4]C!)D_\P29+_ M,$J0_R]+C?\O2XW_+TN-_R]+C?\OXFL ,IY "\A0 L8\ *:4 ";F0 MD9T (:B !ZI@, =J<3 '.H) !NJ#(#:J@]!F6G1PMAIE /7:58%%FD8!A5 MHV@<4J-Q'TZB?"-+H8@F2*&6*$6@IBI$H;HK0Z':*D.?]2M"G?\K0IS_+$*; M_RQ$E_\K1)?_*T27_RM$E_\KUW( ,. "VC JI0 )^9 "4G@ B:, M 'ZH !PK@ :K . &BQ'0!EL2P!8;$X UVP0P99L$P*5:]4#E*O71%.KF45 M2ZYO&$BM>1M%K88>0JR5(#^LI2(^K;DC/:W8(CVK]2,\J?\E.Z?_)CNF_R8[ MI/\F.Z3_)CND_R8[I/\FS'H +N( "ND@ HID )>> ",I @*H '6O M !IM 7KD& %NZ% !9NR0 5KLQ 5.[/0-0NT<%3;M0!TJZ60I'NF(-1+IL M$$&Z=Q,^N805/+F3%SFYHQ@XN;<9-[K6&3>X]!HUMO\<-+3_'C.S_Q\SLO\@ M,[+_(#.R_R SLO\@P8, +21 "FF FYX (^E ""JP =K$ &NV !? MO 5,$# $S%#0!+Q1D 2<8H $C&-0!%QT !0\=* T#'4P0^QUT&.\=G"#G' M<PHWQX ,-,>0#3+'H0XQR+4/,,C3#S#&]! NQ/\3+<+_%2S!_Q8KP/\7*\#_ M%RO _Q<KP/\7N(T *J7 ">G@ D:4 (2L !XL@ :[D &"_ !4PP M2L@" $#-!P ZT@X .=(; #C3* WTS4 -M1 #352P$SU54!,=9@ B_6; ,M MUWH$*]B+!2K8G04HV;$&)]K-!B?7[P8FU/\))=+_"R31_PPCT/\-(]#_#2/0 M_PTCT/\-KI8 *"= "4I AJP 'FT !LNP 8,( %3& !(RP /M M #75! MW0H +.$3 "OB'P IXRH *.0U "?D/P FY4H ).95 "/F80$AYVX! M(.=^ A[HD (=Z:0"&^F\ AKJX@(:YOP"&>7_ QGD_P08X_\%&./_!1CC_P48 MX_\%HYT ):D "(K >K4 &R] !?Q 4\H $?. \TP ,MH "K? M E[@D (_ 1 "'Q&0 ?\2( '?(K !OS- 9]#X %_1( !7U4@ 3]E\ $O9N M 1'W@ $0^)0!#_FJ 0[YQ@$.^>T!#?;_ 0WT_P$-\_\!#?/_ 0WS_P$-\_\! MF:, (NL !\M0 ;;X %_& !2S0 1=( #G8 OW@ )N( !_J < M^P8 &?\. !?_$P 4_QH $O\A !#_* ._S #?\Y O_0P )_TX !O]< 3_ M; "_X ?^6 #_K0 _\H /_P #__P __\ /__ #__P __\ C:L M 'VU !NOP 8,@ %+0 !#UP -]T "OB BY@ &>H !7Y 2_P M$/\( [_#@ ,_Q$ "?\6 ;_' #_R( /\J #_,P _ST /]) #_5P M_VD /]^ #_E0 _ZP /_' #_Z __H /_Z #_^@ __H @+4 '"_ M !AR0 4M, $/; UX0 *>8 ![J 5[@ $/@ [_ +_P "/\ M 3_!@ _PH /\. #_$0 _Q4 /\; #_(P _RL /\V #_0P _U, M /]E #_>@ _Y$ /^F #_N _\\ /_/ #_SP _\\ _QPO ?\@+ '_ M(2P!_QXN ?\:,P'_%#P!_P]& ?\-5 +_"V$"_PEO O\)>P+_"88"_PF0 O\) MF0+_": "_PFG O\)K0+_";0"_PF\ ?\)Q0'_"=$"_PGC O\)[P+_"?D!_PK_ M ?\*_P'_"O\"_PK_ O\*_P+_"_\#_PO_ _\+_P/_"_\#_Q\M ?\C*0'_)"D! M_R(K ?\>, '_&#@!_Q1# ?\14 +_$%X"_PYK O\.=P+_#H,"_PZ- O\.E0+_ M#IT"_PZD O\.J@+_#K$"_PZY O\.P0+_#LT"_P[? O\.[ +_#O@"_P[_ O\. M_P+_#_\#_P__ _\/_P3_$/\$_Q#_!/\0_P3_$/\$_R,J ?\F)@'_*"4!_R<G M ?\C*P'_'C,!_QM ?\930+_%EH"_Q1G O\3<P+_$WX"_Q.) _\3D0/_$YD# M_Q.@ O\3IP/_$ZX#_Q.U _\3O@/_$\D#_Q/: _\4Z0/^%/8#^Q3_ _D5_P/Y M%?\$^!7_!?@5_P;X%?\&^!7_!O@5_P;X%?\&_R8F ?\J(@'_+" _RLB ?\H M)@'_)S !_R0\ ?\B20+_'U4"_QUB O\;;@/_&WH#_QJ$ _\:C0/_&I4#_QJ< M!/\:HP3_&ZH$_QNR!/\;N@3_&\4$_!O3!/D;YP3U'/0$\AS_!?$<_P;P'/\' M[QW_".\=_PGO'/\)[AS_">X<_PGN'/\)_RHB ?\N'0#_,!L _S < /\P(@#_ M,"P!_RXW ?\K1 +_*%$"_R9= _\D:0/_(W4$_R-_!/XCB 3](Y$%^R.8!?HC MH 7X(Z<&]R.N!O4CMP;T(\$&\B3/!NXDY ;J)?(&Z"7^".8D_PKD)?\+XR7_ M#.,D_PSB)/\,X23_#>$D_PWA)/\-_RX> /\S& #_-18 _S45 /\X'0#_."<! M_S<S ?\T/P'_,DL"_R]8 _LN9 3X+6\$]2QZ!?,L@P;Q+(P&[RR4!^TLG CL M+*,(ZBRK".DLLPCG++X)YBS,">(MX@C>+?$*VRS^#-8M_P[4+/\/TBS_$-$L M_Q#/+/\0SBW_$,XM_Q#.+?\0_S(9 /\W% #_.A$ _SP2 /\_&0#_0"( _SXM M ?\\.0'Z.D4"]#A2 _ W7@3L-FH%Z35T!N8U?@CD-(<(XC20"> TF K>-)\* MW#.G"]HSL S8,[L,U3/)#=(TWPW.-/ /RC3]$L<T_Q/%-/\4PS3_%<,S_Q7 M-/\5OS3_%+\T_Q2_-/\4_S85 /\[$ #_/@T _T,/ /]&% #_1AP _T8F /9$ M,@'O0C\!Z4!, ^0_603?/F0&VSUO"-@\>0K4/((,T3N+#<\[DP_-.IH0RSJB M$<DZJQ+(.K43QCK"$\0ZU13 .^L5O#K[%[DZ_QBW.O\9MCK_&;4Z_QBR._\8 ML3O_&+$[_QBQ._\8_SD2 /\_#0#_0PD _T@, /]+$ #_3!4 ]4P? .M**@#D M23<!W4E& M5'4P301E\(S$5I"\E$<PW&0WP0PT*$$L%"C!._0945O4&=%KM MIA>Z0+ 8N$"\&;9 S!JS0>8:KT'W'*U!_QVK0?\=J4'_'*E!_QRF0?\;I4'_ M&Z5!_QNE0?\;_ST0 /]""0#_2 4 _TT( /]0"P#Y40\ ZU 5 .%/( #84#$ MSU!! LE/3@7$3EH)P$QD#;U+;1"Z2G83MTE^%;5(AQ>S1X\9L4>7&Z]&H!RM M1JH>JT6V'ZE%QA^G1N @I$;T(*%&_R&?1_\@GD?_()Y'_Q^;1_\>FD?_'II' M_QZ:1_\>_T - /]&! #_3 ^%(" .A5! #A50@ XE4- -55&0#,5RP Q5<\ M K]62@:Z554*ME-?#K)2:!*O4'$5K$]Y&*I.@1JH38H=I4R2'Z-,G""A2Z8B MGTNQ(YU+P"2;2]@EF4OP)99,_R253/\DE$S_(Y-,_R*13?\AD4W_(9%-_R&1 M3?\A_T(* /]) #_40 YE< -U; 0#57 4 TEL) ,M<% ##7B@ O%XX K9= M1@:Q6U$*K5E;#ZE89!.F5FP7HU5T&J!4?1V>4X4?FU*.(IE1ER274*$FE5"M M)Y)0O"B14- HCE#L*(U1_B>+4?\FBU'_)8I2_R2)4O\CB%+_(XA2_R.(4O\C M_T4' /]+ #P50 WUL --@ #,80, R&$& ,-A$0"[9"0 M60T J]C0@6J M84X*I5]7#Z%=8!2>7&@8FUMP&YA9>!Z56($ADU>*))!6DR:.59XHBU6I*HE4 MMRN'5,LKA57I*X15_"J#5O\H@U;_)X)6_R6!5O\D@5;_)(%6_R2!5O\D_T<# M /]/ #G6 V6 ,UD #&9@$ P68$ +MF#@"T:2 KFDQ JAH/P6C9DH* MGV54#YIC71278648DV!M')!>=1^.77TBBUR&)8A;D"B%6IHJ@UFF+(!9M"U_ M6<<N?5GF+7Q:^BQ[6O\J>UO_*'M;_R=[6O\F>EK_)7I:_R5Z6O\E_TD /M2 M #C7 TF, ,=H # :P NFL" +5K#0"N;1T J&XN :-M/ 6=:T@*F6I1 M#Y1H6A209F(8C65J'(IC<B"'8GHCA&&#)H%@C"E^7Y<K>UZC+7E>L2]W7<0O M=5[B+W5>^2UU7_\K=5__*75?_RAU7O\F=5[_)G5>_R9U7O\F_TL /!5 #> M7P S6< ,-L "[;P M7 *]O"@"H<1H HW(K 9UR.028<$4)DVY/#H]M M6!2+:V 8AVEG'(1H;R"!9W<C?6: )GIDBBEW8Y0L=6.A+G)BKR]P8L$P;V+? M,&YC]RYO8_\L;V/_*F]C_RAO8O\G;V+_)V]B_R=O8O\G_TT .M8 #98P MR6H +]P "W<P L'0 *ET!P"C=A< GG<H 9AV-P23=4((CG-,#HEQ51.% M<%T8@6YE''YM;!][;'0C>&I])G1IAREQ:)(L;F>>+FQGK#!J9[XQ:6?<,&EG M]2YI9_\L:6?_*FIG_REJ9O\H:F;_)VIF_R=J9O\G_U .=; #39@ Q6X M +MS "S=P JWD *1X P"=>A0 F'LE 9-[- ..>D 'B7A*#81V4Q* =5L7 M?'-B&WAR:A]U<7(B<F][)F]NA2EL;9 L:6R<+F9LJC!D;+PQ8VS9,&-L]"]C M;/\M9&S_*V1K_REE:O\H96K_*&5J_RAE:O\H_5, .-? #.:0 P7$ +=W M "O>P IWT )Y] "8?A$ DX B (Z ,0*)?SX&A'U(#']\41%[>ED6=WE@ M&G-W:!YO=G A;'5X)6ET@BAF<XXK8W*:+F!QJ"]><;HP77'4,%UQ\BY><?\L M7G#_*U]P_RE@;_\H8&[_*&!N_RA@;O\H\54 -YB #*;0 O74 +-[ "K M@ HH( )B! "1@P\ C84? (B%+@*#A#L%?H-%"GJ!3@]U@%84<7]>&&Y] M9AQJ?&T@9WMV(V-Z@"=@>8LJ77B8+%IWIBY8=[@O5W?1+U=W\2Y8=O\L6';_ M*EEU_RE:=/\H6G3_)UIT_R=:=/\G[5D -=F #%<0 N7H *^ "FA MG88 )&' "*B0P AHH; (*+*P%]BC@$>(E""'2(3 UOAU02;(5;%FB$8QID M@VL>88)T(5V!?21:@(DH5W^6*E5^I"Q2?K8M47[.+5%][RQ2??\K4GS_*5-[ M_RA4>O\G5'K_)U1Z_R=4>O\GZ%X -!K # =@ M'X *N% "AB0 EXL M (F- "#CP@ ?I 7 'N1)P%VD30#<I _!FV/20MICE$/98U9$V*,8!=>BV@; M6XIQ'E>)>R%4B(8D48>4)T^&HBE-AK0J2X;,*DN%[BE,A/\I3(/_*$R#_R=- M@?\F3H'_)DZ!_R9.@?\FX6, ,EP "[>P L(0 *:* ";C@ D9$ (23 M !ZE0( =9<2 '*8(@!OF# ":I<[!&:710ABEDX,7Y56#UN471-8DV4759-N M&E&2>!U.D80@2Y"1(TF0H21'D+(F19#*)D6/[25%C?\E18S_)4:+_R1&BO\D M1HK_)$:*_R1&BO\DV&D ,-V "U@0 JXH )^/ "5DP BI8 'Z: !P MG0 :Y\. &B?' !FH"H!8J W E^?005;GTH(6)Y2"U2>6@Y1G6(23IQK%4N< M=1A(FX$:19N/'4*:GQ] FK @/YK((#^9ZQ\_F/\@/I;_(3Z5_R$_E/\A/Y3_ M(3^4_R$_E/\AS7 +Q] "PB I(\ )F4 ".F @YT '>@ !II M8*<( %VH% !;J20 6:DQ 5:I/ )3J44$4*A.!DVH5PE*J%\,1Z=H#D2G<Q%! MIG\4/J:-%CRFG1<ZIJ\8.:;'&#FEZA@XH_\:-Z'_&S>@_QPWG_\<-Y__'#>? M_QPWG_\<Q'@ +6% "ICP G94 )*: "&GP >J, &ZH !BK 5; M %"R#@!.LAL 3;,H $NS-0!)LS\!1K-) D2S4@1!LUL&/[-D"#RS;PHZLWL, M-[.*#C6RF@\SLZT0,K/%$#*RZ1 QL/X2,*[_%"^M_Q4OK/\6+ZS_%B^L_Q8O MK/\6NX$ *Z. "AE0 EIH (F@ !]I@ <:L &6O !9M 3K< $.\ M!0! O1$ /[T> #Z^*P \OC8 .[]! #F_2P$WOU0"-<!? C/ :@0QP'<%+\"& M!BW EP<KP*H(*L'"""K YP<IO?T**+S_#">Z_PTGN?\.)[G_#B>Y_PXGN?\. MLHP *64 "9F@ C:$ '^G !RK0 9K, %JX !/NP 1+\ #K$ @ P MR0@ +LH1 "W*'0 LRRD *\LU "O,0 JS4H *,U6 "?.80 FSF\!),Y_ 2// MD0(ASZ4"(-"] B#/Y (?S?H#'LO_!![*_P4=R?\&'<G_!AW)_P8=R?\&J)0 M )R: "0H0 @J@ '2O !GM@ 6[P $[ !#PP .<< "_, GT 0 M']8* !O:$ ;VQH &MLF !K<,0 9W3P &-U( !C>50 7WV( %N!R !7@A0 4 MX9H $^*Q !+CSP 2X/0 $M[_ 1'=_P$1V_\"$=O_ A';_P(1V_\"GIH )*A M "$J0 =K$ &BX !;OP 3L0 $+( WS += "35 <VP %=\% M !3I#@ 2ZA0 $>L= !#K)@ .[# #NTZ WN1@ +[E, "N]B GP= (\8D M!_*@ 7RN@ $\>0 O'] +O_P #[?\ ^W_ /M_P #[?\ E:$ (:I !X ML@ :;H %O" !-R 0,P #31 JU@ (=L !G@ 2Y #_ ! WY M"@ +^@\ "?L5 ?[' $_"0 ?PL #\-P _$( /Q0 #\80 _74 /R, M #\I _,$ /SK #\_P _?\ /W_ #]_P _?\ B:D 'FR !JNP M7,0 $[, _T0 ,M< "?= =X0 %>4 [H *\0 "/T 7_ P ! M_PD /\. #_$@ _Q< /\? #_)P _S$ /\^ #_30 _U\ /]U #_ MC0 _Z8 /_" #_YP __P /__ #__P __\ ?+, &R\ !=Q@ 3L\ M #_6 QW0 )>( !KF 1Z@ #.X 7R _P /\ #_ _P M /\% #_"@ _PX /\2 #_& _R$ /\K #_.0 _TH /]= #_<P M_XP /^D #_N0 _]0 /_> #_W@ _]X _Q@L /\9*0#_&2@ _Q4K /\0 M, #_"S@!_P-$ ?\ 40'_ %X!_P!L ?\ > '_ ((!_P", ?\ E '_ )P _P"B M /\ J #_ *\ _P"V /\ O@#_ ,@ _P#7 /\ YP#_ /, _P#] /\ _P#_ /\ M_P#_ /\ _P#_ /\ _P#_ /\ _P#_ /\ _QLI /\=)@#_'"4 _QDG /\3+ #_ M#C0 _PM ?\(3@'_!5L!_P-H ?\"= '_ G\!_P*( ?\"D0'_ I@!_P*? ?\! MI0#_ :P _P&R /\!N@#_ <0 _P'1 /\ Y #_ /$ _P#\ /P!_P#\ O\ _ /_ M /P$_P'\!?\!_ 7_ ?P%_P'\!?\!_Q\F /\A(@#_("$ _QXC /\8)P#_$S M_Q$\ ?\.2@'_#5<!_PMC ?\*;P'_"GH!_PJ$ ?\*C0'_"I0!_PJ; ?\*H@'_ M"J@!_PJO ?\*MP'_"L _PK, /\*X #["N\ ]PKZ /4+_P'U#/\!] W_ ?0- M_P+T#?\"] W_ O0-_P+T#?\"_R(B /\D'0#_)!P _R(= /\>(@#_'"P _QDX M /\610'_$U(!_Q)> ?\0:@'_$'4!_Q!_ ?\0B '_$) !_Q"7 ?\0G@'_$*4! M_1"L ?P0LP'Z$+T!^1') ?41W0'Q$>T![A'Y >P2_P+K$_\"ZA/_ ^D3_P/I M$_\#Z1/_ ^D3_P/I$_\#_R8= /\H& #_*!8 _R86 /\F'0#_)B@ _R,T /\@ M0 #_'4T!_QM9 ?\990'^&7 !_!AZ ?D8@P'W&(P!]AB3 ?08F@'S&*$!\1FH M ? 9L +N&;H"[1G& NH:V0+F&NL!XAOY N ;_P/>'/\$W1S_!=P<_P7<'/\% MVQS_!=L<_P7;'/\%_RH9 /\M$P#_+1$ _RT1 /\N&0#_+2( _RPN /\I.@#_ M)D<!^B14 ?8C8 'R(FL![R)U NTB?@+K(H<"Z2*/ N<BE@+E(IX"Y"*E N(B MK0+A([<"WR/# MTCU@+8).H#TB3Y!<\E_P;-)?\'RR7_",HE_PC*)/\(RB3_ M",HD_PC*)/\(_RX4 /\Q$ #_,@T _S0. /\U% #_-1P _S,G /HQ- #S+T$ M[BU. >DL6@'E+&4"XBQP M\K>0+=*X(#VBN+ ]@KD@35*YH$TRNB!-$KJ@7/ M*[,%S2N_!LPLSP;(+><'Q"WW"<$M_PJ_+?\+O2W_#+PM_PR\+/\,NRS_#+LL M_PR[+/\,_S$1 /\U# #_-@< _SH+ /\\$ #_.Q4 ^#D? .\W*P#G-CD X35' M -PU5 '5-6 "T35J \XT<P3,-'P%RC2%!L@TC0?&,Y0(Q#.<"<(SI0G!,ZX* MOS.Y"[TSR N[-.$+MS3S#;0T_P^Q-/\/L#3_$*\T_Q"N-/\/KC3_#ZXT_P^N M-/\/_S4. /\X!P#_/ ( _T & /]!"P#Z00\ [3\6 .,\(@#:/3$ TCY! ,P^ M3P+(/EH#Q#UD!<$];@>_/'8(O#Q^"KH[APNX.X\,MSN7#;4ZGPZS.JD/L3JT M$*\ZPA&N.MD1JCOO$J<[_Q.E._\4I#O_$Z,[_Q.B._\3HCO_$J([_Q*B._\2 M_S@* /\\ #_00 ]44 .9& @#A10< XT(- -5#&0#,12P QD<\ <%'20*\ M1E4$N45?!K5$: FS0W$+L$-Y#:Y"@0^L0HD0JD&1$JA!FA.G0*04I4"O%:- MO!:A0- 6GD'J%YQ!_!>:0?\7F$'_%YA!_Q:70?\5ET'_%9=!_Q670?\5_SL& M /\_ #Y1@ Y4L -Q. #3300 T4H) ,I*% #"32< O$XW ;=.10*R35 % MKTQ:"*M+8PJH2FP-IDET#Z1)?!&A2(03GT>,%9U'E1>;1I\8F4:J&9=&N!J6 M1LH;DT;F&Y%'^1N/1_\:CD?_&8Y'_QB-1_\8C4?_%XU'_Q>-1_\7_SX" /]# M #K2P W5$ -%4 #*5 $ QE(% ,%1$0"Y4R( LU4S :Y400*J5$P%IE-6 M"*)17PR?4&</G4]O$9I.=Q283G\6EDV(&)-,D1F13)L;CTNF'8U+LQZ+2\4> MB4OB'H=,]QZ&3/\=A4S_'(5-_QJ%3/\9A4S_&85,_QF%3/\9_T /Q' #E M4 U58 ,I9 #"6@ O5@# +A7#@"Q61X K%HO :=:/0*B64D%GEA3"9M7 M6PR75F00E55K$I)4<Q6/4WL7C5*$&HM1C1R(49<>AE"C'X10L"""4,$A@%#= M(7Y1]"!]4?\??5'_'7U1_QQ]4?\;?5'_&GU1_QI]4?\:_T( /!* #?5 MSEH ,1> "\7P MEX +%<"P"K7AH I6 K *!@.@*<7T4%EUY0"91<6 R0 M6V 0C5IH$XM9<!:(6'<8A5> &X-6B1V 5I0??E6?(7M5K2)Y5+TC>%77(W=5 M\B)V5O\@=E;_'W96_QUV5O\<=E;_&W96_QMV5O\;_T4 .Q. #:6 R5X M +]B "W9 L6, *MA" "D8Q< GV0H )IE-P*69$,%D6--"(YA50R*8%T0 MAU]E$X1>;!:!7709?EQ]''Q;AAYY6I$@=UJ=(G19JB1R6;HE<5G2)7!:\"-O M6O\B;UK_('!:_QYP6O\=<%K_''!:_QQP6O\<_T@ .=2 #36P Q6( +MF M "S: K&@ *5F!0"?9Q0 FFDE )5I- *0:$ $C&=*"(AF4PR$95L0@61B M$WYC:A9[8G(9>&%Z''9@A!YS7XXA<%Z:(VY>J"5L7;@E:E[.)FE>[B1I7O\B M:E[_(&I>_Q]J7O\>:E[_'6I>_QUJ7O\=^4H .-5 #/7P P64 +=J "O M; IVP )]J 0"9:Q$ E&TB )!N,0&+;3T$AVQ'!X-K4 M_:E@/?&A@$WAG M9Q9V9V\9<V9X''!E@1YM9(PA:F.8(VABIB5F8K8F9&+,)F1B["5D8O\C9&+_ M(65B_Q]E8O\>96+_'65B_QUE8O\=\DP -]8 #*8@ O6D +-N "K< MHG )EN "3<! CW(? (IR+@&&<CL#@G%%!WUP3@MZ;E8.=FU>$G-L915P M:VT8;6IU&VII?QYG:8HA96B6(V)GI"5@9[0F7V?))EYGZB5>9_XC7V?_(5]F M_Q]@9O\>8&;_'F!F_QY@9O\>[T\ -I< #&90 NFT +!R "G=0 G70 M )1S "-= T B78< (5W*P&!=S@#?'9#!GAU3 ET=%0-<7-;$6YR8Q1K<6L7 M:'!S&F5O?!UB;H<@7VV4(EULHB1:;+(E66S')5ALZ"59;/TC66O_(5IK_Q]; M:_\>6VK_'EMJ_QY;:O\>ZU, --@ #":0 MG$ *QV "C>0 F7D (UW M "'>0L @WL8 ']\* ![?#4"=WM !7-Z20AO>5$,;'A9#VAW81-E=F@68G5P M&5]T>AQ<=(4?6G.1(5=RH"-5<K D4W+%)%-RYR13<?PB5''_(%1P_Q]5</\> M56__'55O_QU5;_\=Y5< ,UD "^;0 LG4 *A[ "??@ DWT (=] " M?P< ?( 5 'B!) !U@C(!<8$]!&V 1@=I@$\*9G]6#6-^7A%@?68477QN%UI[ M=QI7>H(=5'J/'U%YG2%/>:XB3GG#(DUXY2)-=_LA3G?_'TYV_QY/=?\=3W7_ M'4]U_QU/=?\=WUP ,AH "Y<@ KGH *6 ":@@ CH( ("# !YA0( M=(81 '&(( !NB"X!:H@Y F>'0P5CATP(8(93"UV%6PY:A&,15X1K%%2#=1=1 M@H :3H&-'$N!FQY)@:P?2(#!($> XQ]'?_H>2'[_'DA]_QU)?/\<27S_'$E\ M_QQ)?/\<UF$ ,)N "T> JH )^% "4AP B(< 'N) !PC :XX- M &B/&@!FCRD 8I U 5^//P-<CT@%68Y0"%:.6 M3C6 .4(QH$$V,<A-*BWT6 M2(J*&$6*F1I#BJH;0HJ_&T&*X1M!B/D;08;_&T&%_QM"A?\:0H3_&D*$_QI" MA/\:S6< +QT "O?@ I88 )J* ".C @HT '60 !GE 894( %Z7 M% !<ER, 6I@O %>8.@%4F$0#4I=,!4^75 =,EUP)299E#$>6;PY$E7H1096( M$S^4EQ4]E*@6.Y2]%CN4WQ8ZDO@7.I#_%SJ/_Q<ZCO\7.H[_%SJ._Q<ZCO\7 MQ6X +9[ "JA0 GHL )2/ "(D@ >Y0 &Z7 !BFP 5YX %*@#@!1 MH!L 3Z$H $VA- !+H3X!2:%' D>A4 -$H5@%0J%A!S^@:PD]H'<+.J"%#3B@ ME XVH*8/-:"[$#2@W0\TG?<0,YS_$C.:_Q(SF?\3,YG_$S.9_Q,SF?\3O7< M *^# "CBP F)$ (V5 "!F0 <YP &>? !;H@ 3Z8 $>I" !$JA( M0ZH? $&K*P! JS< /ZQ! #VL2@$[K%,".:Q< S>L9P0UK',%,JR!!C"LD0<N MK*,(+:RX"2RLV0@LJO4**ZC_"RJF_PPJI?\-*J7_#2JE_PTJI?\-M8 *B+ M "<D0 D98 (6< !XH :Z4 %^H !3K 2*\ #VR VM0L -+45 M #.V(0 RMBP ,;<W #"W00 ON$L +KA5 "RX8 $JN&T!*;E[ B>YC0(EN9\# M)+FT R.YT@,CM_0$(K7_!2&T_P8AL_\'(;+_!R&R_P<ALO\'K8H *"1 "5 MEP B)T 'NC !NJ 8:T %6Q !*M /[< #2[ KO@, ),(, "+" M% BPQ\ (<,J "#$- ?Q#\ 'L5* !W&5@ <QF, &\=S !K'A0 9QYD &,BN M !?(RP 7QO$!%\3_ 1;#_P(6P?\#%L'_ Q;!_P,6P?\#HY$ )B8 "+G@ M?:4 '"K !BL0 5K8 $JY ^O0 -, "K$ BR &<P$ !/0"@ 1 MTA$ $-(: !#3)0 /TS #M0\ [42 -U58 #=5E S6> ,UHT "]BD K8 MO@ )V>8 "M;^ O4_P +TO\ "]+_ 0O2_P$+TO\!FI@ (Z? " I@ <JT M &2T !7N@ 2;\ #W" RQ@ *,D !_- 7T0 $=8 S;!0 (W@L M!M\1 7?&@ $X"0 N$N 'B.@ XT< .16 #D9P Y7L .:2 #FJ@ MY\@ .?P #H_P Z/\ .C_ #H_P Z/\ D9\ (*G !TKP 9;< %>^ M !)PP /,< ##+ ESP '-0 !39 .W0 ">$ +E Z08 .D- M #I$0 ZA@ .LA #M*P [S< /%% #R5@ \V@ /-^ #TEP ]; M /;0 #W\P ]_\ /?_ #W_P ]_\ A:< ':P !FN 6,$ $K( [ MS +M$ "/6 9W $> SC $YP .H #U ] /4% #U M"P ]@\ /84 #X'0 ^B< /PT #_0P _U4 /]I #_@0 _YH /^R M #_SP _^T /_Y #_^0 __D >+ &BZ !9PP 2\L #O1 MV M(=T !;B .Y@ ".H #M \ /@ #_ _P /\ #_ M_P8 /\, #_$ _Q@ /\B #_, _T /]3 #_:0 _X$ /^9 #_ MKP _\, /_5 #_U0 _]4 _Q,H /\3)0#_$24 _PTG /\&+0#_ #4 _P!! M /\ 3P#_ %P _P!I /\ = #_ 'X _P"( /\ D #_ )< _P"= /\ I #_ *H M_P"P /\ MP#_ , _P#, /\ WP#_ .P _P#X /\ _P#_ /\ _P#_ /\ _P#_ M /\ _P#_ /\ _P#_ /\ _Q8E /\6(@#_%"$ _Q C /\** #_ # _P ] /\ M2P#_ %@ _P!D /\ < #_ 'H _P"$ /\ C #_ ), _P": /\ H #_ *8 _P"M M /\ M #_ +P _@#( /T V0#[ .D ^@#V /D _P#X /\ ^ #_ /@ _P#X /\ M^0#_ /D _P#Y /\ _QHB /\:'@#_&!T _Q,> /\.(@#_"BP _P<Y /\#1@#_ M %, _P!@ /\ :P#_ '8 _P!_ /\ B #_ (\ _P"6 /\ G0#_ *, _@"I /P ML #Z +D ]P#$ /4 T@#S .8 \@#T /$ _P#P /\ [P#_ .\ _P#O /\ \ #_ M / _P#P /\ _QX= /\>&0#_'!< _Q<8 /\3'@#_$2@ _PXT /\,00#_"DX M_PA; /\'9@#_!G$ _P9Z /\&@P#^!HL _ :2 /H&F0#X!I\ ]@:F /0&K0#R M!K4 \ 7 .T%S@#K!>0 Z0;S .8(_P#E"O\ Y O_ .0+_P'D"_\!Y O_ >0+ M_P'D"_\!_R$8 /\A$P#_(!$ _QL2 /\<&@#_&B0 _Q8O /\3/ #_$4D _Q!5 M /P.80#Y#FL ]@YU /0.?@#R#H8 \ Z. .X.E0#M#IL ZPZB .H.J@#H#K, MY@^] .4/S #A#^, W1#S -D1_P'6$O\!U!/_ =,3_P+2$_\"TA/_ M(3_P+2 M$_\"_R43 /\E$ #_) T _R,. /\C% #_(AX _Q\I /\<-0#Y&4, ]!A/ .\7 M6P#L%V8 Z1=P .87>0#D%X$ XA>) . 7D0#?%Y@ W1>? -L7IP#9&+$ UAB[ M -09R@#0&N$!S!OS <D<_P+&'/\"Q!S_ \,<_P/#'/\#PQS_ \,<_P/#'/\# M_R@0 /\I"P#_* 8 _RL+ /\K$ #_*1< _28B /0C+@#L(3L YB!) .(@50#> M(& VB%J -8A= #3(7P!T"&$ <\BC '-(I,!RR*; <DBHP'((ZP"QB.V L0C MQ +")-L"OB7N [LE_@2X)?\%MB7_!;4E_P:U)?\&M27_!;4E_P6U)?\%_RP- M /\M!0#_+@$ _S$% /\Q"P#]+Q \2L8 .<I)0#?*#, V"A" -$J3P#-*UH MR2ME <<K;@'$+'8"PBQ^ L LA@.^+(X#O2R6 [LLG@2Y+*<$N"RQ!;8LOP6U M+=$%L2WJ!JXN^P>K+O\(J2[_"*@N_PBH+?\(J"W_"*@M_PBH+?\(_R\( /\Q M #_-0 ]C< .HV @#G,P@ Y"\/ -DN&P#/,2P R3,\ ,0T20# -54!O#5? M KHU: *W-7 #M31X!+,T@ 6Q-(@&L#20!JXTF0>L-*((JS2L":DTN0FG-,H* MI37E"J$U^ N?-?\,G37_#)TU_PN<-?\+G#7_"YPU_PN<-?\+_S," /\U #V M.@ Y3X -Q #4/00 TC<) ,LX%0##.B8 O3TV +@^1 &T/E !L3U: ZX] M8P2L/6L%J3QS!J<\>PBF/(,)I#N+"J([E N@.YT,GCNH#9T[M Z;.\4.F3O@ M#I8[] ^4//\/DCS_#Y(\_PZ1//\-D3S_#9$\_PV1//\-_S4 /\Y #J00 MW48 -!' #)1@ QD$% ,! $0"Y0B$ LT0R *]%0 &K14L"IT55 Z1$7@6A M1&8'GT-N")U#=@J;0GX+F4*	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�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end </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>12 <FILENAME>R1.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991791774736"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cover - shares<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> <th class="th" colspan="1"></th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Nov. 01, 2023</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityListingsLineItems', window );"><strong>Entity Listings [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td> <td class="text">10-Q<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentQuarterlyReport', window );">Document Quarterly Report</a></td> <td class="text">true<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td> <td class="text">Sep. 30, 2023<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td> <td class="text">false<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td> <td class="text">001-35493<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td> <td class="text">STEEL PARTNERS HOLDINGS L.P.<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td> <td class="text">DE<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td> <td class="text">13-3727655<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td> <td class="text">590 Madison Avenue, 32nd Floor<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td> <td class="text">New York<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td> <td class="text">NY<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td> <td class="text">10022<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td> <td class="text">212<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td> <td class="text">520-2300<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td> <td class="text">Yes<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td> <td class="text">Yes<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td> <td class="text">Accelerated Filer<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td> <td class="text">true<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td> <td class="text">false<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td> <td class="text">false<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding (in shares)</a></td> <td class="text"> <span></span> </td> <td class="nump">21,308,375<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td> <td class="text">0001452857<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td> <td class="text">--12-31<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td> <td class="text">2023<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td> <td class="text">Q3<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td> <td class="text">false<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember', window );">Common Stock</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityListingsLineItems', window );"><strong>Entity Listings [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td> <td class="text">Common Units, no par value<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td> <td class="text">SPLP<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td> <td class="text">NYSE<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=splp_SeriesAPreferredUnitsMember', window );">Series A Preferred Units</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityListingsLineItems', window );"><strong>Entity Listings [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td> <td class="text">6.0% Series A Preferred Units<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td> <td class="text">SPLP-PRA<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td> <td class="text">NYSE<span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_AmendmentFlag</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:booleanItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_CityAreaCode</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:normalizedStringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:gMonthDayItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dei:fiscalPeriodItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:gYearItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:dateItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentQuarterlyReport"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an quarterly report.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-Q<br> -Number 240<br> -Section 308<br> -Subsection a<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_DocumentQuarterlyReport</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:booleanItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_DocumentTransitionReport</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:booleanItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_DocumentType</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dei:submissionTypeItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:normalizedStringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:normalizedStringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:normalizedStringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dei:stateOrProvinceItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntityCentralIndexKey</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dei:centralIndexKeyItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dei:yesNoItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:booleanItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntityFileNumber</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dei:fileNumberItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntityFilerCategory</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dei:filerCategoryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dei:edgarStateCountryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dei:yesNoItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityListingsLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntityListingsLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntityRegistrantName</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:normalizedStringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntityShellCompany</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:booleanItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntitySmallBusiness</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:booleanItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dei:employerIdItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_LocalPhoneNumber</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:normalizedStringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_Security12bTitle</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dei:securityTitleItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_SecurityExchangeName</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dei:edgarExchangeCodeItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_TradingSymbol</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>dei_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dei:tradingSymbolItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=splp_SeriesAPreferredUnitsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=splp_SeriesAPreferredUnitsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>13 <FILENAME>R2.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991791928880"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Unaudited) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td> <td class="nump">$ 562,149<span></span> </td> <td class="nump">$ 234,448<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsAndOtherReceivablesNetCurrent', window );">Trade and other receivables - net of allowance for doubtful accounts of $2,325 and $2,414, respectively</a></td> <td class="nump">234,080<span></span> </td> <td class="nump">183,861<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent', window );">Loans receivable, including loans held for sale of $776,060 and $602,675, respectively, net</a></td> <td class="nump">1,443,166<span></span> </td> <td class="nump">1,131,745<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventories, net</a></td> <td class="nump">214,846<span></span> </td> <td class="nump">214,084<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other current assets</a></td> <td class="nump">43,618<span></span> </td> <td class="nump">41,090<span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td> <td class="nump">2,497,859<span></span> </td> <td class="nump">1,805,228<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableNetNoncurrent', window );">Long-term loans receivable, net</a></td> <td class="nump">475,159<span></span> </td> <td class="nump">423,248<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td> <td class="nump">148,629<span></span> </td> <td class="nump">125,813<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">Other intangible assets, net</a></td> <td class="nump">118,346<span></span> </td> <td class="nump">94,783<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherAssetsNoncurrent', window );">Other non-current assets</a></td> <td class="nump">348,678<span></span> </td> <td class="nump">195,859<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property, plant and equipment, net</a></td> <td class="nump">249,269<span></span> </td> <td class="nump">238,510<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Operating lease right-of-use assets</a></td> <td class="nump">73,916<span></span> </td> <td class="nump">42,711<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermInvestments', window );">Long-term investments</a></td> <td class="nump">39,373<span></span> </td> <td class="nump">309,697<span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">Total Assets</a></td> <td class="nump">3,951,229<span></span> </td> <td class="nump">3,235,849<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current liabilities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td> <td class="nump">131,886<span></span> </td> <td class="nump">109,572<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued liabilities</a></td> <td class="nump">137,979<span></span> </td> <td class="nump">112,744<span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_DepositLiabilitiesCurrent', window );">Deposits</a></td> <td class="nump">1,722,254<span></span> </td> <td class="nump">1,360,477<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Short-term debt</a></td> <td class="nump">195<span></span> </td> <td class="nump">685<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtCurrent', window );">Current portion of long-term debt</a></td> <td class="nump">67<span></span> </td> <td class="nump">67<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Other current liabilities</a></td> <td class="nump">95,435<span></span> </td> <td class="nump">65,598<span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total current liabilities</a></td> <td class="nump">2,087,816<span></span> </td> <td class="nump">1,649,143<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_DepositLiabilitiesNoncurrent', window );">Long-term deposits</a></td> <td class="nump">377,232<span></span> </td> <td class="nump">208,004<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtNoncurrent', window );">Long-term debt</a></td> <td class="nump">186,922<span></span> </td> <td class="nump">179,572<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherBorrowings', window );">Other borrowings</a></td> <td class="nump">20,309<span></span> </td> <td class="nump">41,682<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent', window );">Preferred unit liability</a></td> <td class="nump">154,250<span></span> </td> <td class="nump">152,247<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent', window );">Accrued pension liabilities</a></td> <td class="nump">83,694<span></span> </td> <td class="nump">84,948<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxLiabilitiesNet', window );">Deferred tax liabilities</a></td> <td class="nump">5,973<span></span> </td> <td class="nump">41,055<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Long-term operating lease liabilities</a></td> <td class="nump">60,185<span></span> </td> <td class="nump">35,512<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesNoncurrent', window );">Other non-current liabilities</a></td> <td class="nump">39,876<span></span> </td> <td class="nump">42,226<span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total Liabilities</a></td> <td class="nump">3,016,257<span></span> </td> <td class="nump">2,434,389<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">Commitments and Contingencies</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalAbstract', window );"><strong>Capital:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LimitedPartnersCapitalAccount', window );">Partners' capital common units: 21,304,915 and 21,605,093 issued and outstanding (after deducting 18,359,295 and 17,904,679 units held in treasury, at cost of $328,985 and $309,257), respectively</a></td> <td class="nump">1,038,447<span></span> </td> <td class="nump">952,094<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss</a></td> <td class="num">(152,911)<span></span> </td> <td class="num">(151,874)<span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapital', window );">Total Partners' Capital</a></td> <td class="nump">885,536<span></span> </td> <td class="nump">800,220<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalAttributableToNoncontrollingInterest', window );">Noncontrolling interests in consolidated entities</a></td> <td class="nump">49,436<span></span> </td> <td class="nump">1,240<span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Total Capital</a></td> <td class="nump">934,972<span></span> </td> <td class="nump">801,460<span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total Liabilities and Capital</a></td> <td class="nump">$ 3,951,229<span></span> </td> <td class="nump">$ 3,235,849<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_DepositLiabilitiesCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Deposit Liabilities, Current</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_DepositLiabilitiesCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_DepositLiabilitiesNoncurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Deposit Liabilities, Noncurrent</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_DepositLiabilitiesNoncurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Notes, Loans and Financing Receivable, Including Loans Held For Sale, Net, Current</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsAndOtherReceivablesNetCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AccountsAndOtherReceivablesNetCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AccountsPayableCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14A<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 26: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_Assets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AssetsCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingencies"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.17)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.25)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CommitmentsAndContingencies</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxLiabilitiesNet"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences with jurisdictional netting.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(15)(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482525/740-10-45-4<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482525/740-10-45-6<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxLiabilitiesNet</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liability, recognized in statement of financial position, for defined benefit pension plan, classified as noncurrent. Excludes other postretirement benefit plan.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480535/715-20-45-3<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480535/715-20-45-2<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482598/350-20-45-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_Goodwill</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsNetExcludingGoodwill"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph ((a)(1),(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482686/350-30-45-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IntangibleAssetsNetExcludingGoodwill</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InventoryNet</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(14))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 21: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_Liabilities</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-5<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LimitedPartnersCapitalAccount"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of the limited partners' ownership interests.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LimitedPartnersCapitalAccount</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt classified as current. Excludes lease obligation.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LongTermDebtCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtNoncurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt classified as noncurrent. Excludes lease obligation.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LongTermDebtNoncurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermInvestments"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The total amount of investments that are intended to be held for an extended period of time (longer than one operating cycle).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LongTermInvestments</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesAndLoansReceivableNetNoncurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of financing receivable, classified as noncurrent.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NotesAndLoansReceivableNetNoncurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsNoncurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncurrent assets classified as other.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OtherAssetsNoncurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherBorrowings"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The carrying amount as of the balance sheet date for the aggregate of other miscellaneous borrowings owed by the reporting entity.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.13,16)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OtherBorrowings</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OtherLiabilitiesCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesNoncurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due after one year or the normal operating cycle, if longer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.24)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OtherLiabilitiesNoncurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PartnersCapital"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of ownership interest of different classes of partners in limited partnership.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PartnersCapital</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PartnersCapitalAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PartnersCapitalAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PartnersCapitalAttributableToNoncontrollingInterest"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total of all Partners' Capital (deficit) items which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 5.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PartnersCapitalAttributableToNoncontrollingInterest</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of partners' capital (deficit), including portions attributable to both the parent and noncontrolling interests. Excludes temporary equity and is sometimes called permanent equity.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480842/942-360-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount that is required to be paid, determined under the conditions specified in the contract, if as of the reporting date, the holder of the share has exercised the right to or the shares are mandatorily redeemable after one year from the reporting date or operating cycle, if longer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 480<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481648/480-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountNoncurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBorrowings"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ShortTermBorrowings</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>14 <FILENAME>R3.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991791807584"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementOfFinancialPositionAbstract', window );"><strong>Statement of Financial Position [Abstract]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Allowance for doubtful accounts</a></td> <td class="nump">$ 2,325<span></span> </td> <td class="nump">$ 2,414<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansReceivableHeldForSaleAmount', window );">Loans held-for-sale</a></td> <td class="nump">$ 776,060<span></span> </td> <td class="nump">$ 602,675<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LimitedPartnersCapitalAccountUnitsIssued', window );">Common units issued (in shares)</a></td> <td class="nump">21,304,915<span></span> </td> <td class="nump">21,605,093<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding', window );">Common units outstanding (in shares)</a></td> <td class="nump">21,304,915<span></span> </td> <td class="nump">21,605,093<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury', window );">Common units held in treasury (in shares)</a></td> <td class="nump">18,359,295<span></span> </td> <td class="nump">17,904,679<span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost', window );">Common units held in treasury, cost</a></td> <td class="nump">$ 328,985<span></span> </td> <td class="nump">$ 309,257<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Limited Partners' Capital Account Units, Held in Treasury</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_LimitedPartnersCapitalAccountUnitsHeldInTreasury</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Limited Partners' Capital Account, Units Held in Treasury at Cost</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_LimitedPartnersCapitalAccountUnitsHeldInTreasuryAtCost</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on accounts receivable, classified as current.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-4<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LimitedPartnersCapitalAccountUnitsIssued"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of limited partner units issued.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LimitedPartnersCapitalAccountUnitsIssued</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of limited partner units outstanding.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansReceivableHeldForSaleAmount"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before valuation allowance, of financing receivable classified as held-for-sale.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 948<br> -SubTopic 310<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481852/948-310-45-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LoansReceivableHeldForSaleAmount</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementOfFinancialPositionAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementOfFinancialPositionAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>15 <FILENAME>R4.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991787631744"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Operations (Unaudited) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="2">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenue:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Total revenue</a></td> <td class="nump">$ 492,254<span></span> </td> <td class="nump">$ 425,673<span></span> </td> <td class="nump">$ 1,438,550<span></span> </td> <td class="nump">$ 1,272,826<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostsAndExpensesAbstract', window );"><strong>Costs and expenses:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfGoodsAndServicesSold', window );">Cost of goods sold</a></td> <td class="nump">283,285<span></span> </td> <td class="nump">273,657<span></span> </td> <td class="nump">833,977<span></span> </td> <td class="nump">830,640<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, general and administrative expenses</a></td> <td class="nump">124,934<span></span> </td> <td class="nump">93,634<span></span> </td> <td class="nump">376,252<span></span> </td> <td class="nump">280,599<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TangibleAssetImpairmentCharges', window );">Asset impairment charges</a></td> <td class="nump">0<span></span> </td> <td class="nump">2,449<span></span> </td> <td class="nump">329<span></span> </td> <td class="nump">2,884<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingInterestExpense', window );">Finance interest expense</a></td> <td class="nump">22,371<span></span> </td> <td class="nump">4,770<span></span> </td> <td class="nump">54,494<span></span> </td> <td class="nump">7,606<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProvisionForLoanLossesExpensed', window );">Provision for loan losses</a></td> <td class="nump">36,969<span></span> </td> <td class="nump">6,593<span></span> </td> <td class="nump">47,979<span></span> </td> <td class="nump">11,758<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td> <td class="nump">4,115<span></span> </td> <td class="nump">5,110<span></span> </td> <td class="nump">15,934<span></span> </td> <td class="nump">14,452<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainLossOnSaleOfBusiness', window );">Gains on sales of businesses</a></td> <td class="nump">0<span></span> </td> <td class="num">(295)<span></span> </td> <td class="nump">0<span></span> </td> <td class="num">(85,480)<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtAndEquitySecuritiesGainLoss', window );">Realized and unrealized (gains) losses on securities, net</a></td> <td class="num">(8,665)<span></span> </td> <td class="num">(3,641)<span></span> </td> <td class="num">(6,151)<span></span> </td> <td class="nump">22,570<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherOperatingIncomeExpenseNet', window );">Other income, net</a></td> <td class="num">(801)<span></span> </td> <td class="num">(1,627)<span></span> </td> <td class="num">(5,806)<span></span> </td> <td class="num">(3,308)<span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostsAndExpenses', window );">Total costs and expenses</a></td> <td class="nump">462,208<span></span> </td> <td class="nump">380,650<span></span> </td> <td class="nump">1,317,008<span></span> </td> <td class="nump">1,081,721<span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Income from operations before income taxes and equity method investments</a></td> <td class="nump">30,046<span></span> </td> <td class="nump">45,023<span></span> </td> <td class="nump">121,542<span></span> </td> <td class="nump">191,105<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax (benefit) provision</a></td> <td class="num">(981)<span></span> </td> <td class="nump">9,211<span></span> </td> <td class="num">(1,707)<span></span> </td> <td class="nump">56,256<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Loss (income) of associated companies, net of taxes</a></td> <td class="nump">3,140<span></span> </td> <td class="num">(616)<span></span> </td> <td class="nump">11,944<span></span> </td> <td class="nump">1,767<span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income</a></td> <td class="nump">27,887<span></span> </td> <td class="nump">36,428<span></span> </td> <td class="nump">111,305<span></span> </td> <td class="nump">133,082<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity', window );">Net (income) loss attributable to noncontrolling interests in consolidated entities</a></td> <td class="num">(2,315)<span></span> </td> <td class="num">(111)<span></span> </td> <td class="num">(1,737)<span></span> </td> <td class="num">(122)<span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income attributable to common unitholders</a></td> <td class="nump">$ 25,572<span></span> </td> <td class="nump">$ 36,317<span></span> </td> <td class="nump">$ 109,568<span></span> </td> <td class="nump">$ 132,960<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract', window );"><strong>Net income per common unit - basic</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic', window );">Net income attributable to common unitholders (in dollars per share)</a></td> <td class="nump">$ 1.20<span></span> </td> <td class="nump">$ 1.57<span></span> </td> <td class="nump">$ 5.10<span></span> </td> <td class="nump">$ 5.85<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract', window );"><strong>Net income per common unit - diluted</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted', window );">Net income attributable to common unitholders (in dollars per share)</a></td> <td class="nump">$ 1.14<span></span> </td> <td class="nump">$ 1.45<span></span> </td> <td class="nump">$ 4.68<span></span> </td> <td class="nump">$ 5.26<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding', window );">Weighted-average number of common units outstanding - basic (in shares)</a></td> <td class="nump">21,298,871<span></span> </td> <td class="nump">23,147,644<span></span> </td> <td class="nump">21,495,689<span></span> </td> <td class="nump">22,737,902<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted', window );">Weighted-average number of common units outstanding - diluted (in shares)</a></td> <td class="nump">25,081,210<span></span> </td> <td class="nump">27,245,770<span></span> </td> <td class="nump">25,360,324<span></span> </td> <td class="nump">27,038,551<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ProductOrServiceAxis=splp_DiversifiedIndustrialMember', window );">Diversified Industrial net sales</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenue:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Total revenue</a></td> <td class="nump">$ 299,098<span></span> </td> <td class="nump">$ 312,200<span></span> </td> <td class="nump">$ 918,570<span></span> </td> <td class="nump">$ 986,113<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ProductOrServiceAxis=us-gaap_EnergyServiceMember', window );">Energy net revenue</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenue:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Total revenue</a></td> <td class="nump">46,742<span></span> </td> <td class="nump">51,409<span></span> </td> <td class="nump">145,220<span></span> </td> <td class="nump">136,750<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ProductOrServiceAxis=us-gaap_FinancialServiceMember', window );">Financial Services revenue</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenue:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Total revenue</a></td> <td class="nump">106,405<span></span> </td> <td class="nump">62,064<span></span> </td> <td class="nump">304,570<span></span> </td> <td class="nump">149,963<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ProductOrServiceAxis=splp_SupplyChainMember', window );">Supply Chain revenue</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenue:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Total revenue</a></td> <td class="nump">$ 40,009<span></span> </td> <td class="nump">$ 0<span></span> </td> <td class="nump">$ 70,190<span></span> </td> <td class="nump">$ 0<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfGoodsAndServicesSold"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 924<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2(a),(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CostOfGoodsAndServicesSold</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpenses"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total costs of sales and operating expenses for the period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CostsAndExpenses</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpensesAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CostsAndExpensesAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtAndEquitySecuritiesGainLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of unrealized and realized gain (loss) on investment in debt and equity securities.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(9)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtAndEquitySecuritiesGainLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingInterestExpense"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This element represents interest incurred for borrowed money which was used to produce goods or render services.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingInterestExpense</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSaleOfBusiness"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of gain (loss) from sale and disposal of integrated set of activities and assets capable of being conducted and managed for purpose of providing return in form of dividend, lower cost, or other economic benefit to investor, owner, member and participant.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1B<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_GainLossOnSaleOfBusiness</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of income (loss) from continuing operations attributable to the noncontrolling interest.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-15<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations before deduction of income tax expense (benefit) and income (loss) attributable to noncontrolling interest, and addition of income (loss) from equity method investments.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromEquityMethodInvestments"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) for proportionate share of equity method investee's income (loss).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481664/323-10-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncomeLossFromEquityMethodInvestments</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-10<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -SubTopic 20<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482659/740-20-45-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -SubTopic 10<br> -Topic 235<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-3<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483013/835-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InterestExpense</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 13: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per unit of ownership amount after tax of income (loss) available to limited partnership (LP) unit-holder and units that would have been outstanding assuming the issuance of limited partner units for dilutive potential units outstanding.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:perShareItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net income (loss) allocated to each outstanding limited partnership and general partnership unit.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:perShareItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasicAndDilutedAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitDilutedAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherOperatingIncomeExpenseNet"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net amount of other operating income and expenses, the components of which are not separately disclosed on the income statement, from items that are associated with the entity's normal revenue producing operations.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OtherOperatingIncomeExpenseNet</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19<br><br>Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 29: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 33: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4J<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J<br><br>Reference 34: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-2<br><br>Reference 38: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br><br>Reference 39: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProfitLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProvisionForLoanLossesExpensed"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of credit loss expense (reversal of expense) for financing receivable.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProvisionForLoanLossesExpensed</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 924<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-4<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenuesAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RevenuesAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SellingGeneralAndAdministrativeExpense"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_SellingGeneralAndAdministrativeExpense</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TangibleAssetImpairmentCharges"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The charge against earnings resulting from the aggregate write down of tangible assets from their carrying value to their fair value.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_TangibleAssetImpairmentCharges</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average number of limited partnership units outstanding determined by relating the portion of time within a reporting period that limited partnership units have been outstanding to the total time in that period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average number of limited partnership units outstanding determined by relating the portion of time within a reporting period that limited partnership units have been outstanding to the total time in that period. Used in the calculation of diluted net income or loss per limited partnership unit.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ProductOrServiceAxis=splp_DiversifiedIndustrialMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_ProductOrServiceAxis=splp_DiversifiedIndustrialMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ProductOrServiceAxis=us-gaap_EnergyServiceMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_ProductOrServiceAxis=us-gaap_EnergyServiceMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ProductOrServiceAxis=us-gaap_FinancialServiceMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_ProductOrServiceAxis=us-gaap_FinancialServiceMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ProductOrServiceAxis=splp_SupplyChainMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_ProductOrServiceAxis=splp_SupplyChainMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>16 <FILENAME>R5.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991791648336"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Comprehensive Income (Unaudited) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="2">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract', window );"><strong>Statement of Comprehensive Income [Abstract]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income</a></td> <td class="nump">$ 27,887<span></span> </td> <td class="nump">$ 36,428<span></span> </td> <td class="nump">$ 111,305<span></span> </td> <td class="nump">$ 133,082<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract', window );"><strong>Other comprehensive (loss) income, net of taxes:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax', window );">Currency translation adjustments</a></td> <td class="num">(1,991)<span></span> </td> <td class="num">(2,178)<span></span> </td> <td class="num">(1,073)<span></span> </td> <td class="num">(4,831)<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax', window );">Changes in pension liabilities and other post-retirement benefit obligations</a></td> <td class="nump">36<span></span> </td> <td class="nump">0<span></span> </td> <td class="nump">36<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossNetOfTax', window );">Other comprehensive (loss) income</a></td> <td class="num">(1,955)<span></span> </td> <td class="num">(2,178)<span></span> </td> <td class="num">(1,037)<span></span> </td> <td class="num">(4,831)<span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest', window );">Comprehensive income</a></td> <td class="nump">25,932<span></span> </td> <td class="nump">34,250<span></span> </td> <td class="nump">110,268<span></span> </td> <td class="nump">128,251<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest', window );">Comprehensive (income) loss attributable to noncontrolling interests</a></td> <td class="num">(2,315)<span></span> </td> <td class="num">(111)<span></span> </td> <td class="num">(1,737)<span></span> </td> <td class="num">(122)<span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive income attributable to common unitholders</a></td> <td class="nump">$ 23,617<span></span> </td> <td class="nump">$ 34,139<span></span> </td> <td class="nump">$ 108,531<span></span> </td> <td class="nump">$ 128,129<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(26))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTax</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -SubTopic 10<br> -Topic 810<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-20<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-21<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax, before reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (a-c)<br> -SubTopic 10<br> -Topic 220<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-10A<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481839/830-10-45-9<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 35<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482014/830-20-35-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-12<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossNetOfTax"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax and reclassification adjustments of other comprehensive income (loss).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481674/830-30-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-17<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-4<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-5<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 15<br> -SubTopic 10<br> -Topic 220<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482739/220-10-55-15<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossNetOfTax</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after tax, before reclassification adjustment, of (increase) decrease in accumulated other comprehensive income of defined benefit plan, that has not been recognized in net periodic benefit cost (credit).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (i-k)<br> -SubTopic 10<br> -Topic 220<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-10A<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-11<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeReclassificationAdjustmentsNetOfTax</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19<br><br>Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 29: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 33: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4J<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J<br><br>Reference 34: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-2<br><br>Reference 38: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br><br>Reference 39: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProfitLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>17 <FILENAME>R6.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991786597200"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statement of Changes in Capital (Unaudited) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="6">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> <th class="th" colspan="1">12 Months Ended</th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Jun. 30, 2023</div></th> <th class="th"><div>Mar. 31, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Jun. 30, 2022</div></th> <th class="th"><div>Mar. 31, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward', window );"><strong>Increase (Decrease) in Partners' Capital [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding', window );">Balance at beginning of year (in shares)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">21,605,093<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">21,605,093<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at beginning of year</a></td> <td class="nump">$ 915,882<span></span> </td> <td class="nump">$ 819,841<span></span> </td> <td class="nump">$ 801,460<span></span> </td> <td class="nump">$ 723,510<span></span> </td> <td class="nump">$ 654,225<span></span> </td> <td class="nump">$ 669,048<span></span> </td> <td class="nump">$ 801,460<span></span> </td> <td class="nump">$ 669,048<span></span> </td> <td class="nump">$ 669,048<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (loss)</a></td> <td class="nump">27,887<span></span> </td> <td class="nump">58,615<span></span> </td> <td class="nump">24,803<span></span> </td> <td class="nump">36,428<span></span> </td> <td class="nump">92,113<span></span> </td> <td class="nump">4,541<span></span> </td> <td class="nump">$ 111,305<span></span> </td> <td class="nump">133,082<span></span> </td> <td class="nump">$ 206,165<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Currency translation adjustments</a></td> <td class="num">(1,991)<span></span> </td> <td class="num">(175)<span></span> </td> <td class="nump">1,093<span></span> </td> <td class="num">(2,178)<span></span> </td> <td class="num">(2,194)<span></span> </td> <td class="num">(459)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax', window );">Changes in pension liabilities and post-retirement benefit obligations</a></td> <td class="nump">36<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalAccountUnitBasedCompensation', window );">Equity compensation - restricted units</a></td> <td class="nump">599<span></span> </td> <td class="nump">419<span></span> </td> <td class="num">(11)<span></span> </td> <td class="nump">369<span></span> </td> <td class="nump">354<span></span> </td> <td class="nump">119<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation', window );">Tax withholding related to vesting of restricted units</a></td> <td class="text"> <span></span> </td> <td class="num">(100)<span></span> </td> <td class="num">(333)<span></span> </td> <td class="num">(560)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases', window );">Purchases of SPLP common units</a></td> <td class="num">(4,891)<span></span> </td> <td class="num">(11,588)<span></span> </td> <td class="num">(3,248)<span></span> </td> <td class="num">(9,902)<span></span> </td> <td class="num">(20,999)<span></span> </td> <td class="num">(10,418)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterestDecreaseFromRedemptions', window );">Adjustment to interest in consolidated subsidiaries</a></td> <td class="num">(2,550)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests', window );">Purchases of subsidiary shares from noncontrolling interests</a></td> <td class="text"> <span></span> </td> <td class="nump">48,900<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(8,606)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalOther', window );">Other, net</a></td> <td class="nump">$ 0<span></span> </td> <td class="num">(30)<span></span> </td> <td class="num">(61)<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">11<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding', window );">Balance at end of period (in shares)</a></td> <td class="nump">21,304,915<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">21,304,915<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">21,605,093<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at end of year</a></td> <td class="nump">$ 934,972<span></span> </td> <td class="nump">915,882<span></span> </td> <td class="nump">819,841<span></span> </td> <td class="nump">747,667<span></span> </td> <td class="nump">723,510<span></span> </td> <td class="nump">654,225<span></span> </td> <td class="nump">$ 934,972<span></span> </td> <td class="nump">747,667<span></span> </td> <td class="nump">$ 801,460<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingStandardsUpdateExtensibleList', window );">Accounting Standards Update [Extensible Enumeration]</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text">Impact of adopting current expected credit loss accounting guidance (see Note 1)<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember', window );">Cumulative Effect, Period of Adoption, Adjustment</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward', window );"><strong>Increase (Decrease) in Partners' Capital [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at beginning of year</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(3,862)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(3,862)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at end of year</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">$ (3,862)<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_ParentMember', window );">Total Partners' Capital</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward', window );"><strong>Increase (Decrease) in Partners' Capital [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at beginning of year</a></td> <td class="nump">866,320<span></span> </td> <td class="nump">818,644<span></span> </td> <td class="nump">800,220<span></span> </td> <td class="nump">722,452<span></span> </td> <td class="nump">653,202<span></span> </td> <td class="nump">663,337<span></span> </td> <td class="nump">800,220<span></span> </td> <td class="nump">663,337<span></span> </td> <td class="nump">663,337<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (loss)</a></td> <td class="nump">25,572<span></span> </td> <td class="nump">59,150<span></span> </td> <td class="nump">24,846<span></span> </td> <td class="nump">36,317<span></span> </td> <td class="nump">92,078<span></span> </td> <td class="nump">4,565<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Currency translation adjustments</a></td> <td class="num">(1,991)<span></span> </td> <td class="num">(175)<span></span> </td> <td class="nump">1,093<span></span> </td> <td class="num">(2,178)<span></span> </td> <td class="num">(2,194)<span></span> </td> <td class="num">(459)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax', window );">Changes in pension liabilities and post-retirement benefit obligations</a></td> <td class="nump">36<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalAccountUnitBasedCompensation', window );">Equity compensation - restricted units</a></td> <td class="nump">599<span></span> </td> <td class="nump">419<span></span> </td> <td class="num">(11)<span></span> </td> <td class="nump">369<span></span> </td> <td class="nump">354<span></span> </td> <td class="nump">119<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation', window );">Tax withholding related to vesting of restricted units</a></td> <td class="text"> <span></span> </td> <td class="num">(100)<span></span> </td> <td class="num">(333)<span></span> </td> <td class="num">(560)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases', window );">Purchases of SPLP common units</a></td> <td class="num">(4,891)<span></span> </td> <td class="num">(11,588)<span></span> </td> <td class="num">(3,248)<span></span> </td> <td class="num">(9,902)<span></span> </td> <td class="num">(20,999)<span></span> </td> <td class="num">(10,418)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterestDecreaseFromRedemptions', window );">Adjustment to interest in consolidated subsidiaries</a></td> <td class="num">(110)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests', window );">Purchases of subsidiary shares from noncontrolling interests</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(3,942)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalOther', window );">Other, net</a></td> <td class="nump">1<span></span> </td> <td class="num">(30)<span></span> </td> <td class="num">(61)<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">11<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at end of year</a></td> <td class="nump">$ 885,536<span></span> </td> <td class="nump">$ 866,320<span></span> </td> <td class="nump">818,644<span></span> </td> <td class="nump">$ 746,498<span></span> </td> <td class="nump">$ 722,452<span></span> </td> <td class="nump">$ 653,202<span></span> </td> <td class="nump">885,536<span></span> </td> <td class="nump">$ 746,498<span></span> </td> <td class="nump">800,220<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_ParentMember', window );">Total Partners' Capital | Cumulative Effect, Period of Adoption, Adjustment</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward', window );"><strong>Increase (Decrease) in Partners' Capital [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at beginning of year</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">$ (3,862)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">$ (3,862)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at end of year</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">$ (3,862)<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CapitalUnitsMember', window );">Common Units</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward', window );"><strong>Increase (Decrease) in Partners' Capital [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding', window );">Balance at beginning of year (in shares)</a></td> <td class="nump">39,661,926<span></span> </td> <td class="nump">39,647,214<span></span> </td> <td class="nump">39,509,772<span></span> </td> <td class="nump">39,496,865<span></span> </td> <td class="nump">37,791,626<span></span> </td> <td class="nump">37,828,941<span></span> </td> <td class="nump">39,509,772<span></span> </td> <td class="nump">37,828,941<span></span> </td> <td class="nump">37,828,941<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation', window );">Equity compensation - restricted units (in shares)</a></td> <td class="nump">2,284<span></span> </td> <td class="nump">17,174<span></span> </td> <td class="nump">146,414<span></span> </td> <td class="nump">40,532<span></span> </td> <td class="nump">1,705,239<span></span> </td> <td class="num">(37,315)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation', window );">Tax withholding related to vesting of restricted units (in shares)</a></td> <td class="text"> <span></span> </td> <td class="num">(2,462)<span></span> </td> <td class="num">(8,972)<span></span> </td> <td class="num">(31,297)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding', window );">Balance at end of period (in shares)</a></td> <td class="nump">39,664,210<span></span> </td> <td class="nump">39,661,926<span></span> </td> <td class="nump">39,647,214<span></span> </td> <td class="nump">39,506,100<span></span> </td> <td class="nump">39,496,865<span></span> </td> <td class="nump">37,791,626<span></span> </td> <td class="nump">39,664,210<span></span> </td> <td class="nump">39,506,100<span></span> </td> <td class="nump">39,509,772<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_TreasuryStockCommonMember', window );">Treasury Units</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward', window );"><strong>Increase (Decrease) in Partners' Capital [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TreasuryStockCommonShares', window );">Balance at beginning of year (in shares)</a></td> <td class="num">(18,248,177)<span></span> </td> <td class="num">(17,980,183)<span></span> </td> <td class="num">(17,904,679)<span></span> </td> <td class="num">(17,579,619)<span></span> </td> <td class="num">(17,079,555)<span></span> </td> <td class="num">(16,810,932)<span></span> </td> <td class="num">(17,904,679)<span></span> </td> <td class="num">(16,810,932)<span></span> </td> <td class="num">(16,810,932)<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at beginning of year</a></td> <td class="num">$ (324,093)<span></span> </td> <td class="num">$ (312,505)<span></span> </td> <td class="num">$ (309,257)<span></span> </td> <td class="num">$ (295,701)<span></span> </td> <td class="num">$ (274,702)<span></span> </td> <td class="num">$ (264,284)<span></span> </td> <td class="num">$ (309,257)<span></span> </td> <td class="num">$ (264,284)<span></span> </td> <td class="num">$ (264,284)<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalAccountUnitsTreasury', window );">Purchases of SPLP common units (in shares)</a></td> <td class="num">(111,118)<span></span> </td> <td class="num">(267,994)<span></span> </td> <td class="num">(75,504)<span></span> </td> <td class="num">(236,746)<span></span> </td> <td class="num">(500,064)<span></span> </td> <td class="num">(268,623)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases', window );">Purchases of SPLP common units</a></td> <td class="num">$ (4,891)<span></span> </td> <td class="num">$ (11,588)<span></span> </td> <td class="num">$ (3,248)<span></span> </td> <td class="num">$ (9,902)<span></span> </td> <td class="num">$ (20,999)<span></span> </td> <td class="num">$ (10,418)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalOther', window );">Other, net</a></td> <td class="num">$ (1)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TreasuryStockCommonShares', window );">Balance at end of period (in shares)</a></td> <td class="num">(18,359,295)<span></span> </td> <td class="num">(18,248,177)<span></span> </td> <td class="num">(17,980,183)<span></span> </td> <td class="num">(17,816,365)<span></span> </td> <td class="num">(17,579,619)<span></span> </td> <td class="num">(17,079,555)<span></span> </td> <td class="num">(18,359,295)<span></span> </td> <td class="num">(17,816,365)<span></span> </td> <td class="num">(17,904,679)<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at end of year</a></td> <td class="num">$ (328,985)<span></span> </td> <td class="num">$ (324,093)<span></span> </td> <td class="num">$ (312,505)<span></span> </td> <td class="num">$ (305,603)<span></span> </td> <td class="num">$ (295,701)<span></span> </td> <td class="num">$ (274,702)<span></span> </td> <td class="num">$ (328,985)<span></span> </td> <td class="num">$ (305,603)<span></span> </td> <td class="num">$ (309,257)<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=splp_PartnersCapitalMember', window );">Partners' Capital</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward', window );"><strong>Increase (Decrease) in Partners' Capital [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at beginning of year</a></td> <td class="nump">1,017,276<span></span> </td> <td class="nump">969,425<span></span> </td> <td class="nump">952,094<span></span> </td> <td class="nump">856,908<span></span> </td> <td class="nump">785,464<span></span> </td> <td class="nump">795,140<span></span> </td> <td class="nump">952,094<span></span> </td> <td class="nump">795,140<span></span> </td> <td class="nump">795,140<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (loss)</a></td> <td class="nump">25,572<span></span> </td> <td class="nump">59,150<span></span> </td> <td class="nump">24,846<span></span> </td> <td class="nump">36,317<span></span> </td> <td class="nump">92,078<span></span> </td> <td class="nump">4,565<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalAccountUnitBasedCompensation', window );">Equity compensation - restricted units</a></td> <td class="nump">599<span></span> </td> <td class="nump">419<span></span> </td> <td class="num">(11)<span></span> </td> <td class="nump">369<span></span> </td> <td class="nump">354<span></span> </td> <td class="nump">119<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation', window );">Tax withholding related to vesting of restricted units</a></td> <td class="text"> <span></span> </td> <td class="num">(100)<span></span> </td> <td class="num">(333)<span></span> </td> <td class="num">(560)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases', window );">Purchases of SPLP common units</a></td> <td class="num">(4,891)<span></span> </td> <td class="num">(11,588)<span></span> </td> <td class="num">(3,248)<span></span> </td> <td class="num">(9,902)<span></span> </td> <td class="num">(20,999)<span></span> </td> <td class="num">(10,418)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterestDecreaseFromRedemptions', window );">Adjustment to interest in consolidated subsidiaries</a></td> <td class="num">(110)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests', window );">Purchases of subsidiary shares from noncontrolling interests</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(3,942)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalOther', window );">Other, net</a></td> <td class="nump">1<span></span> </td> <td class="num">(30)<span></span> </td> <td class="num">(61)<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">11<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at end of year</a></td> <td class="nump">1,038,447<span></span> </td> <td class="nump">1,017,276<span></span> </td> <td class="nump">969,425<span></span> </td> <td class="nump">883,132<span></span> </td> <td class="nump">856,908<span></span> </td> <td class="nump">785,464<span></span> </td> <td class="nump">1,038,447<span></span> </td> <td class="nump">883,132<span></span> </td> <td class="nump">952,094<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=splp_PartnersCapitalMember', window );">Partners' Capital | Cumulative Effect, Period of Adoption, Adjustment</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward', window );"><strong>Increase (Decrease) in Partners' Capital [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at beginning of year</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(3,862)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(3,862)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at end of year</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(3,862)<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember', window );">Accumulated Other Comprehensive Loss</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward', window );"><strong>Increase (Decrease) in Partners' Capital [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at beginning of year</a></td> <td class="num">(150,956)<span></span> </td> <td class="num">(150,781)<span></span> </td> <td class="num">(151,874)<span></span> </td> <td class="num">(134,456)<span></span> </td> <td class="num">(132,262)<span></span> </td> <td class="num">(131,803)<span></span> </td> <td class="num">(151,874)<span></span> </td> <td class="num">(131,803)<span></span> </td> <td class="num">(131,803)<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Currency translation adjustments</a></td> <td class="num">(1,991)<span></span> </td> <td class="num">(175)<span></span> </td> <td class="nump">1,093<span></span> </td> <td class="num">(2,178)<span></span> </td> <td class="num">(2,194)<span></span> </td> <td class="num">(459)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax', window );">Changes in pension liabilities and post-retirement benefit obligations</a></td> <td class="nump">36<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at end of year</a></td> <td class="num">(152,911)<span></span> </td> <td class="num">(150,956)<span></span> </td> <td class="num">(150,781)<span></span> </td> <td class="num">(136,634)<span></span> </td> <td class="num">(134,456)<span></span> </td> <td class="num">(132,262)<span></span> </td> <td class="num">(152,911)<span></span> </td> <td class="num">(136,634)<span></span> </td> <td class="num">(151,874)<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_NoncontrollingInterestMember', window );">Noncontrolling Interests in Consolidated Entities</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward', window );"><strong>Increase (Decrease) in Partners' Capital [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at beginning of year</a></td> <td class="nump">49,562<span></span> </td> <td class="nump">1,197<span></span> </td> <td class="nump">1,240<span></span> </td> <td class="nump">1,058<span></span> </td> <td class="nump">1,023<span></span> </td> <td class="nump">5,711<span></span> </td> <td class="nump">1,240<span></span> </td> <td class="nump">5,711<span></span> </td> <td class="nump">5,711<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income (loss)</a></td> <td class="nump">2,315<span></span> </td> <td class="num">(535)<span></span> </td> <td class="num">(43)<span></span> </td> <td class="nump">111<span></span> </td> <td class="nump">35<span></span> </td> <td class="num">(24)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterestDecreaseFromRedemptions', window );">Adjustment to interest in consolidated subsidiaries</a></td> <td class="num">(2,440)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests', window );">Purchases of subsidiary shares from noncontrolling interests</a></td> <td class="text"> <span></span> </td> <td class="nump">48,900<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(4,664)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalOther', window );">Other, net</a></td> <td class="num">(1)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at end of year</a></td> <td class="nump">$ 49,436<span></span> </td> <td class="nump">$ 49,562<span></span> </td> <td class="nump">$ 1,197<span></span> </td> <td class="nump">$ 1,169<span></span> </td> <td class="nump">$ 1,058<span></span> </td> <td class="nump">$ 1,023<span></span> </td> <td class="nump">$ 49,436<span></span> </td> <td class="nump">$ 1,169<span></span> </td> <td class="nump">$ 1,240<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Partners' Capital Account, Payments For Subsidiary Share Purchases From Noncontrolling Interests</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_PartnersCapitalAccountPaymentsForSubsidiarySharePurchasesFromNoncontrollingInterests</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingStandardsUpdateExtensibleList"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates amendment to accounting standards.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 405<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147477123/405-50-65-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482477/820-10-65-13<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482477/820-10-65-13<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 5<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479654/326-10-65-5<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479654/326-10-65-5<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 5<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479654/326-10-65-5<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 832<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483482/832-10-65-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 832<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483482/832-10-65-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 3<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479845/805-20-65-3<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 3<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479845/805-20-65-3<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 3<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479845/805-20-65-3<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 5<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479832/842-10-65-5<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479832/842-10-65-5<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 5<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479832/842-10-65-5<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-2<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 848<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 848<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 848<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 848<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (a)(3)(iii)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 848<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (a)(3)(iii)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 38: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(iv)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 39: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 40: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 41: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4<br><br>Reference 42: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4<br><br>Reference 43: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4<br><br>Reference 44: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8<br><br>Reference 45: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8<br><br>Reference 46: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4<br><br>Reference 47: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (e)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4<br><br>Reference 48: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4<br><br>Reference 49: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15<br><br>Reference 50: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15<br><br>Reference 51: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15<br><br>Reference 52: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 53: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 54: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 55: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482833/825-10-65-6<br><br>Reference 56: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482833/825-10-65-6<br><br>Reference 57: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482833/825-10-65-6<br><br>Reference 58: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (c)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482833/825-10-65-6<br><br>Reference 59: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 60: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 61: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 62: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 63: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 64: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 65: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 66: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 67: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 68: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 69: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 70: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481925/310-20-65-2<br><br>Reference 71: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481925/310-20-65-2<br><br>Reference 72: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AccountingStandardsUpdateExtensibleList</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>enum2:enumerationSetItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of decrease to equity for grantee's tax withholding obligation for award under share-based payment arrangement.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPartnersCapitalRollForward</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of limited partner units outstanding.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterestDecreaseFromRedemptions"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Decrease in noncontrolling interest (for example, but not limited to, redeeming or purchasing the interests of noncontrolling shareholders, issuance of shares (interests) by the non-wholly owned subsidiary to the parent entity for other than cash, and a buyback of shares (interest) by the non-wholly owned subsidiary from the noncontrolling interests).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 23<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-23<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-24<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_MinorityInterestDecreaseFromRedemptions</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 220<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-10A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after tax and reclassification adjustment, of (increase) decrease in accumulated other comprehensive income for defined benefit plan.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (i-k)<br> -SubTopic 10<br> -Topic 220<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-10A<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-11<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of units that were previously issued and have been repurchased during the year.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PartnersCapitalAccountUnitBasedCompensation"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in partners' capital account for unit-based payment arrangement issued by partnership. Partner includes, but is not limited to, general, limited and preferred partners.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PartnersCapitalAccountUnitBasedCompensation</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PartnersCapitalAccountUnitsTreasury"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Units that were previously issued and have been repurchased during the year.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB TOPIC 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PartnersCapitalAccountUnitsTreasury</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of units issued for unit-based payment arrangement issued by partnership. Partner includes, but is not limited to, general, limited and preferred partners.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PartnersCapitalAccountUnitsUnitbasedCompensation</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of partners' capital (deficit), including portions attributable to both the parent and noncontrolling interests. Excludes temporary equity and is sometimes called permanent equity.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PartnersCapitalOther"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in partners' capital classified as other.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PartnersCapitalOther</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19<br><br>Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 29: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 33: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4J<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J<br><br>Reference 34: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-2<br><br>Reference 38: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br><br>Reference 39: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProfitLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares used to settle grantee's tax withholding obligation for award under share-based payment arrangement.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockCommonShares"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of previously issued common shares repurchased by the issuing entity and held in treasury.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481549/505-30-45-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_TreasuryStockCommonShares</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_ParentMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_ParentMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CapitalUnitsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CapitalUnitsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_TreasuryStockCommonMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_TreasuryStockCommonMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=splp_PartnersCapitalMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=splp_PartnersCapitalMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_NoncontrollingInterestMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_NoncontrollingInterestMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>18 <FILENAME>R7.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991786148880"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Cash Flows (Unaudited) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="4">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> <th class="th" colspan="1">12 Months Ended</th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Mar. 31, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Mar. 31, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows from operating activities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income</a></td> <td class="nump">$ 27,887<span></span> </td> <td class="nump">$ 24,803<span></span> </td> <td class="nump">$ 36,428<span></span> </td> <td class="nump">$ 4,541<span></span> </td> <td class="nump">$ 111,305<span></span> </td> <td class="nump">$ 133,082<span></span> </td> <td class="nump">$ 206,165<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net income from operations to net cash (used in) provided by operating activities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProvisionForLoanLossesExpensed', window );">Provision for loan losses</a></td> <td class="nump">36,969<span></span> </td> <td class="nump">7,806<span></span> </td> <td class="nump">6,593<span></span> </td> <td class="nump">1,282<span></span> </td> <td class="nump">47,979<span></span> </td> <td class="nump">11,758<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Loss of associated companies, net of taxes</a></td> <td class="nump">3,140<span></span> </td> <td class="text"> <span></span> </td> <td class="num">(616)<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">11,944<span></span> </td> <td class="nump">1,767<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtAndEquitySecuritiesGainLoss', window );">Realized and unrealized (gains) losses on securities, net</a></td> <td class="num">(8,665)<span></span> </td> <td class="text"> <span></span> </td> <td class="num">(3,641)<span></span> </td> <td class="text"> <span></span> </td> <td class="num">(6,151)<span></span> </td> <td class="nump">22,570<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainLossOnSaleOfBusiness', window );">Gains on sales of businesses</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="num">(295)<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">0<span></span> </td> <td class="num">(85,480)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainLossOnSaleOfPropertyPlantEquipment', window );">Gain on sale of property, plant and equipment</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">0<span></span> </td> <td class="num">(945)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeGainOnDerivative', window );">Derivative gains on economic interests in loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(3,762)<span></span> </td> <td class="num">(3,973)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PensionExpenseReversalOfExpenseNoncash', window );">Non-cash pension expense (income)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">8,948<span></span> </td> <td class="num">(5,405)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes', window );">Deferred income taxes</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(30,390)<span></span> </td> <td class="nump">17,682<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and amortization</a></td> <td class="nump">14,693<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">12,701<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">41,433<span></span> </td> <td class="nump">40,212<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NoncashLeaseExpense', window );">Non-cash lease expense</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">12,710<span></span> </td> <td class="nump">7,456<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Equity-based compensation</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">1,007<span></span> </td> <td class="nump">842<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TangibleAssetImpairmentCharges', window );">Asset impairment charges</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">2,449<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">329<span></span> </td> <td class="nump">2,884<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherNoncashIncomeExpense', window );">Other</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">2,193<span></span> </td> <td class="nump">2,192<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Net change in operating assets and liabilities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInReceivables', window );">Trade and other receivables</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(12,999)<span></span> </td> <td class="num">(24,953)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Inventories</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">6,241<span></span> </td> <td class="num">(38,556)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid expenses and other assets</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(1,038)<span></span> </td> <td class="num">(20,301)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities', window );">Accounts payable, accrued and other liabilities</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(4,689)<span></span> </td> <td class="nump">85,368<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInLoansHeldForSale', window );">Net increase in loans held for sale</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(173,385)<span></span> </td> <td class="num">(204,724)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by (used in) operating activities</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">11,675<span></span> </td> <td class="num">(58,524)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>Cash flows from investing activities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireInvestments', window );">Purchases of investments</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(204,611)<span></span> </td> <td class="num">(284,884)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfOtherInvestments', window );">Proceeds from sales of investments</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">207,893<span></span> </td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfShortTermInvestments', window );">Proceeds from maturities of investments</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">41,058<span></span> </td> <td class="nump">155,899<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt', window );">Principal repayment on Steel Connect Convertible Note</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">1,000<span></span> </td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForProceedsFromLoansAndLeases', window );">Loan originations, net of collections</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(242,667)<span></span> </td> <td class="num">(34,845)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchases of property, plant and equipment</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(36,667)<span></span> </td> <td class="num">(30,188)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfProductiveAssets', window );">Proceeds from sale of property, plant and equipment</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">490<span></span> </td> <td class="nump">1,241<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromDivestitureOfBusinesses', window );">Net proceeds from sales of businesses</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">0<span></span> </td> <td class="nump">142,426<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Acquisition, net of cash acquired</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">0<span></span> </td> <td class="num">(35,298)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ProceedsFromConsolidationInvestingActivities', window );">Increase in cash upon consolidation of Steel Connect</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">65,896<span></span> </td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForProceedsFromOtherInvestingActivities', window );">Other</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(1,084)<span></span> </td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(168,692)<span></span> </td> <td class="num">(85,649)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash flows from financing activities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromRepaymentsOfLinesOfCredit', window );">Net revolver borrowings (repayments)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">6,910<span></span> </td> <td class="num">(93,359)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfLongTermDebt', window );">Repayments of term loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(51)<span></span> </td> <td class="num">(65)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_PaymentsToAcquireTreasuryUnits', window );">Purchases of the Company's common units</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(19,727)<span></span> </td> <td class="num">(41,319)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromRepaymentsOfOtherDebt', window );">Net decrease in other borrowings</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(21,277)<span></span> </td> <td class="num">(273,569)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsOfDividendsCommonStock', window );">Distribution to preferred unitholders</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(7,225)<span></span> </td> <td class="num">(7,225)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest', window );">Purchase of subsidiary shares from noncontrolling interests</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(2,784)<span></span> </td> <td class="num">(8,606)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation', window );">Tax withholding related to vesting of restricted units</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(433)<span></span> </td> <td class="num">(560)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDeposits', window );">Net increase in deposits</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">531,006<span></span> </td> <td class="nump">606,626<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by financing activities</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">486,419<span></span> </td> <td class="nump">181,923<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect', window );">Net change for the period</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">329,402<span></span> </td> <td class="nump">37,750<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Effect of exchange rate changes on cash and cash equivalents</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(1,701)<span></span> </td> <td class="num">(1,596)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Cash, cash equivalents and restricted cash at beginning of period</a></td> <td class="text"> <span></span> </td> <td class="nump">$ 234,448<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 325,363<span></span> </td> <td class="nump">234,448<span></span> </td> <td class="nump">325,363<span></span> </td> <td class="nump">325,363<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Cash, cash equivalents and restricted cash at end of period</a></td> <td class="nump">$ 562,149<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 361,517<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 562,149<span></span> </td> <td class="nump">$ 361,517<span></span> </td> <td class="nump">$ 234,448<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_NoncashLeaseExpense"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Noncash Lease Expense</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_NoncashLeaseExpense</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_PaymentsToAcquireTreasuryUnits"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Payments To Acquire Treasury Units</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_PaymentsToAcquireTreasuryUnits</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_ProceedsFromConsolidationInvestingActivities"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Proceeds from Consolidation, Investing Activities</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_ProceedsFromConsolidationInvestingActivities</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Proceeds Received from Subsidiary on Repayment of Convertible Debt</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_ProceedsReceivedFromSubsidiaryOnRepaymentOfConvertibleDebt</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; excluding effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -SubTopic 230<br> -Topic 830<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481877/830-230-45-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtAndEquitySecuritiesGainLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of unrealized and realized gain (loss) on investment in debt and equity securities.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(9)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtAndEquitySecuritiesGainLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationDepletionAndAmortization"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DepreciationDepletionAndAmortization</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeGainOnDerivative"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in the fair value of derivatives recognized in the income statement.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeGainOnDerivative</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies. Excludes amounts for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 230<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481877/830-230-45-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSaleOfBusiness"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of gain (loss) from sale and disposal of integrated set of activities and assets capable of being conducted and managed for purpose of providing return in form of dividend, lower cost, or other economic benefit to investor, owner, member and participant.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1B<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_GainLossOnSaleOfBusiness</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSaleOfPropertyPlantEquipment"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_GainLossOnSaleOfPropertyPlantEquipment</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromEquityMethodInvestments"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) for proportionate share of equity method investee's income (loss).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481664/323-10-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncomeLossFromEquityMethodInvestments</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the account that represents the temporary difference that results from Income or Loss that is recognized for accounting purposes but not for tax purposes and vice versa.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDeferredIncomeTaxes</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDeposits"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net cash inflow or outflow for the increase (decrease) in the beginning and end of period deposits balances.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481160/942-230-45-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDeposits</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInventories"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInInventories</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInLoansHeldForSale"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the value of loans or securitized loans that are held with the intention to sell in the near future.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 21<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-21<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInLoansHeldForSale</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in prepaid expenses, and assets classified as other.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInReceivables"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the total amount due within one year (or one operating cycle) from all parties, associated with underlying transactions that are classified as operating activities.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInReceivables</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNoncashIncomeExpense"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) included in net income that results in no cash inflow (outflow), classified as other.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OtherNoncashIncomeExpense</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForProceedsFromLoansAndLeases"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net cash outflow or inflow for the increase (decrease) in the beginning and end of period of loan and lease balances which are not originated or purchased specifically for resale. Includes cash payments and proceeds associated with (a) loans held-for-investment, (b) leases held-for-investment, and (c) both.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 230<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481160/942-230-45-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PaymentsForProceedsFromLoansAndLeases</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForProceedsFromOtherInvestingActivities"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash (inflow) outflow from investing activities classified as other.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 12<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-12<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PaymentsForProceedsFromOtherInvestingActivities</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow during the period for redemption of redeemable noncontrolling interests.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PaymentsForRepurchaseOfRedeemableNoncontrollingInterest</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfDividendsCommonStock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow in the form of ordinary dividends to common shareholders of the parent entity.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PaymentsOfDividendsCommonStock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow to satisfy grantee's tax withholding obligation for award under share-based payment arrangement.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireInvestments"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the purchase of all investments (debt, security, other) during the period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PaymentsToAcquireInvestments</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PensionExpenseReversalOfExpenseNoncash"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense (reversal of expense) for pension benefits. Excludes other postretirement benefits.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PensionExpenseReversalOfExpenseNoncash</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromDivestitureOfBusinesses"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow associated with the amount received from the sale of a portion of the company's business, for example a segment, division, branch or other business, during the period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-12<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProceedsFromDivestitureOfBusinesses</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromRepaymentsOfLinesOfCredit"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net cash inflow or cash outflow from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity that is collateralized (backed by pledge, mortgage or other lien in the entity's assets).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProceedsFromRepaymentsOfLinesOfCredit</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromRepaymentsOfOtherDebt"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) for debt classified as other.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProceedsFromRepaymentsOfOtherDebt</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleOfOtherInvestments"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from the sale of investments classified as other.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 12<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-12<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProceedsFromSaleOfOtherInvestments</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleOfProductiveAssets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the sale of property, plant and equipment (capital expenditures), software, and other intangible assets.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 12<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-12<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProceedsFromSaleOfProductiveAssets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleOfShortTermInvestments"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from sales of all investments, including securities and other assets, having ready marketability and intended by management to be liquidated, if necessary, within the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the short-term.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-12<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProceedsFromSaleOfShortTermInvestments</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19<br><br>Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 29: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 33: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4J<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J<br><br>Reference 34: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-2<br><br>Reference 38: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br><br>Reference 39: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProfitLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProvisionForLoanLossesExpensed"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of credit loss expense (reversal of expense) for financing receivable.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProvisionForLoanLossesExpensed</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfLongTermDebt"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RepaymentsOfLongTermDebt</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TangibleAssetImpairmentCharges"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The charge against earnings resulting from the aggregate write down of tangible assets from their carrying value to their fair value.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_TangibleAssetImpairmentCharges</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>19 <FILENAME>R8.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991791771664"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Nature of the Business and Basis of Presentation<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Organization, Consolidation and Presentation of Financial Statements [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock', window );">Nature of the Business and Basis of Presentation</a></td> <td class="text">NATURE OF THE BUSINESS AND BASIS OF PRESENTATION<div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Nature of the Business</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Steel Partners Holdings L.P. ("we," "our," "SPLP" or "Company") is a diversified global holding company that engages in multiple businesses through consolidated subsidiaries and other interests. It owns and operates businesses and has significant interests in various companies, including diversified industrial products, energy, defense, supply chain management and logistics, banking and youth sports. SPLP operates through the following segments: Diversified Industrial, Energy, Financial Services and Supply Chain, which are managed separately and offer different products and services. For additional details related to the Company's reportable segments, see Note 17 - "Segment Information." Steel Partners Holdings GP Inc. ("SPH GP"), a Delaware corporation, is the general partner of SPLP and is wholly-owned by SPLP. The Company is managed by SP General Services LLC ("Manager"), pursuant to the terms of an amended and restated management agreement ("Management Agreement") discussed in further detail in Note 16 - "Related Party Transactions."</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Basis of Presentation</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The accompanying unaudited consolidated financial statements as of September 30, 2023 and for the three and nine month periods ended September 30, 2023 and 2022, which have been prepared by the Company in accordance with the rules and regulations of the Securities and Exchange Commission ("SEC") for interim periods, include the accounts of the Company and its consolidated subsidiaries. The financial results of Steel Connect, Inc. ("Steel Connect" or "STCN") have been included in the Company's consolidated financial statements from May 1, 2023 (see Note 3 - "Acquisitions and Divestitures"). In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation have been reflected herein. The results of operations for the three and nine months ended September 30, 2023 are not necessarily indicative of the operating results for the full year. The accompanying unaudited consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements included in its Annual Report on Form 10-K for the fiscal year ended December 31, 2022 ("Annual Report" or "Form 10-K"), from which the consolidated balance sheet as of December 31, 2022 has been derived.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's fiscal quarter ends on the last day of the calendar quarter; however, for certain subsidiaries of the Company, the fiscal quarter periods end on the Saturday that is closest to the last day of the calendar quarter, except for the last quarterly period of the fiscal year. The Company and all its subsidiaries close their books for fiscal years on December 31 except for Steel Connect, which closes their books for fiscal years on July 31. For ease of presentation, the quarterly financial statements included herein are described as ending on the last day of the calendar quarter.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Certain financial information that is normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles ("U.S. GAAP"), but is not required for interim reporting purposes, has been condensed or omitted. Management must make estimates and assumptions that affect the consolidated financial statements and the related footnote disclosures. While management uses its best judgment, actual results may differ from those estimates. Certain reclassifications have been made to the prior period financial statements and notes to conform to the current period presentation.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Adoption of New Accounting Standards</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In June 2016, the FASB issued ASU 2016-13, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">("ASU 2016-13")</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">This new standard changed the impairment model for most financial assets that are measured at amortized cost and certain other instruments, including trade receivables, from an incurred loss model to an expected loss model and added certain new required disclosures. Under the expected loss model, entities recognize estimated credit losses over the entire contractual term of the instrument rather than delaying recognition of credit losses until it is probable the loss has been incurred. The Company adopted ASU 2016-13 on January 1, 2023. The guidance was applied on a modified-retrospective basis, with the cumulative-effect adjustment recorded to partners' capital on the adoption date. The adoption did not have a material effect on the Company’s trade receivables and other financial assets of its Diversified Industrial and Energy segments. The Company's Financial Services segment recognized an increase of $5,248 to its Allowance for Credit Losses and a decrease of $3,862, net of tax cumulative effect adjustment to the beginning balance of partners' capital from the adoption of ASU 2016-13. Steel Connect, which comprise the Company’s Supply Chain segment, elected to early adopt ASU </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2016-13 as of the date of the Exchange Transaction, or May 1, 2023, in order to conform with our accounting policies. The adoption did not have a material effect on the trade receivables and other financial assets of the Company’s Supply Chain segment.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank analyzed the portfolio segments and classes of financing receivables based on the implementation of the new standard. There were no necessary changes in the portfolio segments or classes of financing receivables.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The amortized cost basis for loans is the combination of the balance, deferred fees and costs, and premium or discount. WebBank does not generally record an allowance for credit losses ("ACL") for accrued interest because uncollectible accrued interest is reversed through interest income in a timely manner in line with the nonaccrual and past due policies for loans. Accrued interest is included in other assets on the consolidated balance sheets. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As a result of the Company's adoption of ASU 2016-13, the following significant accounting policies have been updated from the policies described in the Annual Report on Form 10-K.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Loans Receivable, Including Loans Held for Sale</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank's loan activities include several lending arrangements with companies where it originates credit card and other loans for consumers and small businesses. These loans are classified as Loans receivable and are typically sold after origination. As part of these arrangements, WebBank earns fees that are recorded in non-interest income. Fees earned from these lending arrangements are recorded as fee income. WebBank also purchases participations in commercial and industrial loans through loan syndications. Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off</span><span style="color:#ee2724;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">are reported at amortized cost. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the related loan yield over the estimated life of the loan.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans held for sale are carried at amortized cost. Gains and losses are recorded in noninterest income based on the difference between sales proceeds and amortized cost.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans that are collateral-dependent are measured at the lower of amortized cost or the fair value of the collateral less the cost to sell. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans are reported as past due when either principal or interest is due and unpaid for a period of 30 days or more. The accrual of interest on loans is discontinued at the time the loan is 90 days delinquent for commercial loans, 120 days for consumer loans and 180 days for small business loans unless the loan is well-secured and in process of collection. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">All interest accrued but not collected for loans that are placed on nonaccrual or charged off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured.</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:115%">Allowance for Credit Losses</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The ACL, which consist of the allowance for loan losses, reserves for unfunded loan commitments, and the allowance on held to maturity debt securities, represents managements estimate of current expected credit losses over the contractual term of WebBank’s loan portfolio, unfunded lending commitments, and held to maturity debt securities as of the balance sheet date. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The reserves for unfunded lending commitments is included in other current liabilities on the consolidated balance sheets. The allowance for held to maturity debt securities is estimated separately from loans and carried at net amortized cost included in other non-current assets on the consolidated balance sheets. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The ACL is a valuation account that is deducted from the loan's amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged against the ACL and recognized in the consolidated statements of operations when management believes the recorded loan balance is confirmed as uncollectible. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Management estimates the allowance balance using relevant information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. The allowance for credit losses is measured on a </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">collective (pool) basis when similar risk characteristics exist. Specific reserves cover impaired loans, or loans individually valuated for impairment, and are primarily measured based on the fair value of collateral. Adjustments to the fair value of collateral are made for anticipated selling costs. A specific reserve may be zero if the fair value of collateral on the measurement date is greater than the carrying balance of the impaired loan. Additionally, the present value of expected future cash flows discounted at the original contractual interest rate may also be used, when practical. WebBank leverages economic projections from a third-party provider on a quarterly basis to generate macroeconomic factors for a two-year reasonable and supportable timeframe, before reverting to the baseline loss-curve implied loss expectations. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">After applying historic loss experience, the quantitatively derived level of ACL is reviewed for each segment using qualitative criteria. Various risk factors are tracked that influence our judgment regarding the level of the ACL across the portfolio segments. Primary qualitative factors that may be reflected in the quantitative models include:</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Asset quality trends</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Risk management and loan administration practices</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Portfolio management and controls</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Effect of changes in the nature and volume of the portfolio</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Changes in lending policies and underwriting policies</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Existence and effect of any portfolio concentrations</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">National economic business conditions and other macroeconomic adjustments</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Regional and local economic and business conditions</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Data availability and applicability </span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Industry monitoring</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Value of underlying collateral</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Changes in the level of the ACL reflect changes in these factors. The magnitude of the impact of each of these factors on the qualitative assessment of the ACL changes from quarter to quarter according to the extent these factors are already reflected in historic loss rates and according to the extent these factors diverge from one another. Also considered is the uncertainty inherent in the estimation process when evaluating the ACL. </span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Accounting Standards Not Yet Effective</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In June 2022, the FASB issued ASU 2022-03</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">. The new standard clarifies that a contractual restriction on the sale of an equity security should not be considered in measuring the fair value of the security. The new standard also requires certain disclosures related to equity securities with contractual sale restrictions. The ASU is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The standard should be applied prospectively. The Company is currently evaluating this guidance to determine the impact it may have on its consolidated financial statements and related disclosures.</span></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 235<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//235/tableOfContent<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 275<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//275/tableOfContent<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//205/tableOfContent<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>20 <FILENAME>R9.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789828416"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Revenues<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerAbstract', window );"><strong>Revenue from Contract with Customer [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerTextBlock', window );">Revenues</a></td> <td class="text">REVENUES<div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Disaggregation of Revenues</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Revenues are disaggregated at the Company's segment level since the segment categories depict how the nature, amount, timing and uncertainty of revenues and cash flows are affected by economic factors. For additional details related to the Company's reportable segments, see Note 17 - "Segment Information."</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The following table presents the Company's revenues disaggregated by geography for the three and nine months ended September 30, 2023 and 2022. The Company's revenues are primarily derived domestically. Foreign revenues are based on the country in which the legal subsidiary generating the revenue is domiciled. Revenue from any single foreign country was not material to the Company's consolidated financial statements.</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:justify;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">United States</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">443,981 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">406,428 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,327,713 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,210,343 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Foreign</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">48,273 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">19,245 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">110,837 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">62,483 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total revenue</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">492,254 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">425,673 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,438,550 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,272,826 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Contract Balances</span></div><div style="margin-top:1pt;text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Differences in the timing of revenue recognition, billings and cash collections result in billed trade receivables, unbilled receivables (contract assets) and deferred revenues (contract liabilities) on the consolidated balance sheets.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Contract Assets</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:38.25pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Unbilled receivables arise when the timing of billings to customers differs from the timing of revenue recognition, such as when the Company recognizes revenue over time before a customer can be billed. Contract assets are classified as Prepaid expenses and other current assets on the consolidated balance sheets. As of September 30, 2023 and December 31, 2022, the contract asset balance was $5,700 and $11,937, respectively.</span></div><div style="text-align:justify;text-indent:38.25pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Contract Liabilities</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:38.25pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company records deferred revenues when cash payments are received or due in advance of the Company's performance, including amounts that are refundable, which are recorded as contract liabilities. Contract liabilities are classified as Other current liabilities on the consolidated balance sheets, based on the timing of when the Company expects to recognize revenue.</span></div><div style="text-align:justify;text-indent:38.25pt"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:84.407%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.393%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Contract Liabilities</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at December 31, 2022</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,380 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Deferral of revenue</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">17,416 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recognition of unearned revenue</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(15,578)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at September 30, 2023</span></div></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">6,218</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at December 31, 2021</span></div></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,396 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Deferral of revenue</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,027 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recognition of unearned revenue</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,161)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at September 30, 2022</span></div></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">3,262</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-9<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-15<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-13<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Topic 606<br> -Publisher FASB<br> -URI https://asc.fasb.org//606/tableOfContent<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>21 <FILENAME>R10.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991794819888"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Acquisitions and Divestitures<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationsAbstract', window );"><strong>Business Combinations [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock', window );">Acquisitions and Divestitures</a></td> <td class="text">ACQUISITIONS AND DIVESTITURES<div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:115%">Transfer and Exchange Agreement</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On April 30, 2023, the Company and Steel Connect, Inc. ("Steel Connect" or "STCN"), executed a series of agreements, in which the Company and certain of its affiliates (the "Steel Partners Group") transferred an aggregate of 3,597,744 shares of common stock, par value $0.10 per share, of Aerojet Rocketdyne Holdings, Inc. ("Aerojet") held by the Steel Partners Group to Steel Connect in exchange for 3,500,000 shares of newly created Series E Convertible Preferred Stock of Steel Connect (the “Series E Convertible Preferred Stock” and such transfer and related transactions, the "Exchange Transaction"). Following approval by the Steel Connect stockholders pursuant to the rules of The Nasdaq Stock Market LLC, the Series E Convertible Preferred Stock is convertible into an aggregate of 184.9 million shares of Steel Connect common stock, par value $0.01 per share (the “common stock” or “Common Stock”), and will vote together with the Steel Connect common stock and participate in any dividends paid on the Steel Connect common stock, in each case on an as-converted basis. Upon conversion of the Series E Convertible Preferred Stock, the Steel Partners Group would hold approximately 85.0% of the outstanding equity interests of Steel Connect. The Exchange Transaction closed on May 1, 2023, the date that the consideration was exchanged between the Company and Steel Connect and as of that date Steel Connect became a consolidated subsidiary for financial reporting purposes. Steel Connect is not consolidated for Federal income tax purposes because the ownership in Steel Connect is dispersed between different federal tax consolidation groups. Steel Connect's assets and liabilities have been included in the Company's consolidated balance sheet, with a related noncontrolling interest of 15.0% of STCN's common stock. Prior to May 1, 2023, the Company held a 49.6% ownership interest in Steel Connect and accounted for its investment in Steel Connect in accordance with </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">the equity method of accounting. The Company remeasured the previously held equity method investment to its fair value based upon a valuation of Steel Connect, as of the date of the Exchange Transaction. The Exchange Transaction accomplishes the Company's objective, which is to increase ownership in Steel Connect in order to benefit from future earnings and growth and strengthens Steel Connect’s balance sheet to permit it to do acquisitions.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Exchange Transaction was accounted for in accordance with Accounting Standards Codification (“ASC”) Topic 805, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Business Combinations</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">, and, accordingly, Steel Connect’s results of operations have been consolidated in our financial statements since the date of the Exchange Transaction. The Company recorded a preliminary allocation of the Exchange Transaction to assets acquired and liabilities assumed based on their estimated fair values as of May 1, 2023. The final Exchange Transaction allocation, which is expected to be completed in the fourth quarter of 2023, will be based on final appraisals and other analysis of fair values of acquired assets and liabilities. The Company does not expect that differences between the preliminary and final Exchange Transaction allocation will have a material impact on its results of operations or financial position. The transaction costs associated with the Exchange Transaction were approximately $2,154 and were expensed as incurred within selling, general and administrative expenses for the nine months ended September 30, 2023.</span></div><div><span><br/></span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The following table summarizes the total Exchange Transaction consideration:</span></div><div><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:84.407%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.393%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">(in thousands)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">May 1, 2023</span></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Fair value of Aerojet common stock</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">202,733 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Fair value of previously held interests in Steel Connect:</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Steel Connect common stock</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,910 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Steel Connect Series C Preferred Stock</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">35,000 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Steel Connect Convertible Note</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,006 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Noncontrolling interest at fair value</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">48,900 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Less cash acquired</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(65,896)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total estimated consideration, less cash acquired</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">248,653 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's initial fair value estimates of the assets acquired and the liabilities assumed in the Exchange Transaction, as well as updated preliminary fair value allocations reflecting adjustments made during the measurement period to date, are as follows:</span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:54.773%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.226%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.373%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.226%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.373%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.229%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">(in thousands)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Initial Estimate</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Measurement Period Adjustments</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Preliminary Allocation</span></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Trade and other receivables</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,900 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,900 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Inventories, net</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,900 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,900 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Prepaid expenses and other current assets</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,000 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,000 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Identifiable intangible assets</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,000 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(500)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">35,500 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other non-current assets</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,900 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,900 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Property, plant and equipment, net</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,400 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,400 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Operating lease right-of-use assets</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,250 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,250 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Investments</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">202,733 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">202,733 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total assets acquired</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">324,083 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(500)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">323,583 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Accounts payable</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">26,300 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">26,300 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Accrued liabilities</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,100 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,100 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other current liabilities</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,230 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,230 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Long-term operating lease liabilities </span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">21,300 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">21,300 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other non-current liabilities</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,500 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">300 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,800 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total liabilities assumed</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">97,430 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">300 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">97,730 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Goodwill</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,000 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">800 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,800 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net assets acquired at fair value</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">248,653 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">248,653 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The excess of the Exchange Transaction consideration over the fair value of net identifiable assets acquired and liabilities assumed was recorded as goodwill, which was primarily attributed to expected synergies and the assembled workforce of Steel Connect and will not be deductible for income tax purposes. The fair values assigned to the net identifiable assets and liabilities assumed were based on management’s estimates and assumptions.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Identifiable intangible assets were recognized at their estimated acquisition date fair values. The fair value of the trade name asset was determined using the relief-from-royalty method and the fair value of the customer relationships asset was determined using the excess earnings method. These income-based approaches included assumptions such as the amount and timing of projected cash flows, growth rates, customer attrition rates, discount rates, and the assessment of the asset’s life cycle. The estimated fair value and estimated remaining useful lives of identifiable intangible assets as of the Exchange Transaction date were as follows:</span></div><div><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:66.871%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:15.711%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.394%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">(in thousands)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Useful Life (Years)</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount</span></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Customer relationships</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7</span></div></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">25,000 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Trade name</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Indefinite</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">10,500 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Estimated fair value of identifiable intangible assets</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">35,500 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The operating results of Steel Connect have been included in our consolidated financial statements since the date of the Exchange Transaction. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(Unaudited) Pro Forma Financial Information</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The following unaudited pro forma consolidated results of operations for the fiscal year ended December 31, 2022, has been prepared as if the Exchange Transaction had occurred on January 1, 2021. </span></div><div style="text-indent:36pt"><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">(in thousands, except per share data)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">As reported</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Pro Forma</span></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total revenue</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,695,441 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,902,177 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Income from operations before income taxes and equity method investments</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">275,498 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">284,111 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">206,165 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">271,215 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income per common unit - basic</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9.03 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11.62 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income per common unit - diluted</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8.12 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">10.33 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The unaudited pro forma information is presented for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved had the transaction been consummated as of that time, nor is it intended to be a projection of future results.</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">2022 WebBank Acquisition of Security Premium Finance</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On August 2, 2022, the Company, through its wholly-owned subsidiary, WebBank, completed the acquisition of Security Premium Finance Company, LLC ("Security Premium Finance"), based in Coral Gables, Florida for a total purchase price of $47,280 which was financed with cash on hand. The purchase price contains a profit share interest valued at approximately $1,440. Security Premium Finance provides insurance premium financing services for commercial and consumer clients to purchase property and casualty insurance products. In connection with the acquisition, the Company recorded premium finance receivables, other intangible assets and goodwill associated with the acquisition, totaling approximately $43,124, $1,370, and $2,959, respectively, as well as other assets and liabilities. Other intangible assets primarily consist of agent relationships. The goodwill from the acquisition consists largely of the synergies expected from combining the operations of the two businesses. The goodwill of $2,959 is expected to be deductible for income tax purposes. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The purchase price and purchase price allocation of Security Premium Finance were finalized as of March 31, 2023, with no significant changes to preliminary amounts. The results of operations of Security Premium Finance are included with WebBank in the Company's Financial Services segment.</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:115%">2022 Noncontrolling Interest Acquisition </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On January 7, 2022, the Company entered into stock purchase agreements with certain stockholders of iGo, Inc. ("iGo") to purchase such stockholders’ shares of iGo common stock at $5.50 per share in cash. Following the acquisition of such shares, the Company owned more than 90% of iGo’s outstanding shares. On January 14, 2022, iGo merged with a subsidiary of the Company ("Merger") without a vote or meeting of iGo's stockholders pursuant to the short-form merger provisions under the Delaware General Corporation Law. All remaining shares of iGo common stock not owned by the Company immediately prior to the Merger were converted into the right to receive $5.50 per share in cash, and the Company acquired all iGo shares it previously did not own for approximately $8,606. Upon completion of the Merger, iGo became a wholly-owned subsidiary of the Company.</span></div><div><span><br/></span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">2022 Investment in Nonconsolidated Affiliate </span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On April 1, 2022, the Company acquired an interest in PCS-Mosaic Co-Invest L.P. ("PCS-Mosaic"), a private investment fund for a purchase price of approximately $23,600. The fund is primarily invested in specialized software development and training services. The Company accounts for its investment as an equity method investment as the Company does not have a controlling financial interest. The Company has not elected the fair value option to account for PCS-Mosaic which will be carried at cost, plus or minus the Company's share of net earnings or losses of the investment, subject to certain other adjustments. The Company’s share of net earnings or losses of the investment is included in Income (loss) of associated companies, net of tax on the Company’s consolidated statements of operations. Dividends received from the investee reduce the carrying amount of the investment. Due to the timing of receiving financial information from PCS-Mosaic, the Company records its share of net earnings or losses on a three month lag basis. For additional details, see Note 7 – "Investments." </span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">2022 Divestiture of SLPE Business</span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On April 25, 2022, the Company completed the sale of its subsidiary, SL Power Electronics Corporation ("SLPE"), to AEI US Subsidiary LLC, a subsidiary of Advanced Energy Industries, Inc. for a sales price of $144,500, consisting entirely of cash. SLPE designed, manufactured, and marketed power conversion solutions for original equipment manufacturers in the medical, lighting, audio-visual, controls, and industrial sectors and comprised the Company’s Electrical Products business in the Diversified Industrial segment. SLPE recognized net sales of $19,408 and income before taxes of $72 for the nine months ended September 30, 2022.</span></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationsAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationsAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures. This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 805<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//805/tableOfContent<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//205-20/tableOfContent<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>22 <FILENAME>R11.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991796311392"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loans Receivable, Including Loans Held For Sale<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ReceivablesAbstract', window );"><strong>Receivables [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock', window );">Loans Receivable, Including Loans Held For Sale</a></td> <td class="text">LOANS RECEIVABLE, INCLUDING LOANS HELD FOR SALEMajor classifications of Loans receivable, including loans held for sale, held by WebBank as of September 30, 2023 and December 31, 2022 are as follows:<div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:20.494%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.624%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:3.682%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.334%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:3.682%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.769%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.334%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.769%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.344%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="21" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Current</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Non-current</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">%</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">%</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loans held for sale</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">776,060 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">602,675 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">776,060 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">602,675 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial real estate loans</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,563 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">987 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,563 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">987 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial and industrial</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,051,804 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">87 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">857,817 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">87 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">614,488 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">472,934 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">437,316 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">384,883 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Consumer loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">153,938 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">123,204 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">117,658 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">85,826 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,280 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">37,378 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total loans</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,207,305 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">100 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">982,008 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">100 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">732,146 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">558,760 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">475,159 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">423,248 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Less:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Allowance for credit losses</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(65,040)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(29,690)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(65,040)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(29,690)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total loans receivable, net</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,142,265 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">952,318 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">667,106 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">529,070 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">475,159 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">423,248 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-6.75pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loans receivable, including loans held for sale </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,443,166 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,131,745 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">475,159 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">423,248 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:112%">(a)    The amortized cost of loans receivable, including loans held for sale, is considered to be representative of fair value because the rates of interest are not significantly different from market interest rates for instruments with similar maturities. The fair value of loans receivable, including loans held for sale, was </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:112%">$1,949,294</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:112%"> and $1,548,035 as of September 30, 2023 and December 31, 2022, respectively.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans with an amortized cost of approximately </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$428,221</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $323,740 were pledged as collateral for potential borrowings as of September 30, 2023 and December 31, 2022, respectively. WebBank serviced </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$1,745</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $2,700 in loans for others as of September 30, 2023 and December 31, 2022, respectively.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank sold loans classified as loans held for sale of </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$13,811,235</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $11,565,876 during the nine months ended September 30, 2023 and 2022, respectively. The sold loans were derecognized from the consolidated balance sheets. Loans classified as loans held for sale primarily consist of consumer and small business loans. Amounts added to loans held for sale during the same periods were </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$14,104,112</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $11,822,704, respectively. </span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank's ACL increased $30,929, or 90.7%, during the three months ended September 30, 2023 and increased $35,350, or 119.1% during the nine months ended September 30, 2023. The increase in ACL primarily resulted from the deterioration in value of the collateral supporting one of WebBank's asset-based lending loans. The reserve for this loan was increased by $32,909 to $36,923, a reserve representing 100% of its outstanding principal balance. WebBank continues to monitor the impact of the current economic environment, including potential future negative impacts to its loan portfolio.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Changes in the ACL are summarized as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.755%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.397%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial Real Estate Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial & Industrial</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Consumer Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">28 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">18,493 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,169 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,690 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Impact of adopting current expected credit loss accounting guidance (see Note 1)</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,144 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,597 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,742 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(3,493)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,539)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,032)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">328 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">154 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">487 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Provision</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,156 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,643 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7,806 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">March 31, 2023</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">41 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">21,628 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,024 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,693 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(3,826)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,462)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,288)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">54 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">366 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">82 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">502 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(Benefit) Provision</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(47)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,815 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,564)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,204 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">June 30, 2023</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">48 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,983 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,080 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">34,111 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(4,569)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,864)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,433)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">305 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">88 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">393 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Provision</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">35,191 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,777 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,969 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">49 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">53,910 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,081 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">65,040 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.755%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.397%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial Real Estate Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial & Industrial</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Consumer Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2021</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">23 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,205 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,697 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,925 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(947)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,273)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,220)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">415 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">407 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">829 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"> (Benefit) Provision</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(5)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">648 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">639 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,282 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">March 31, 2022</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">25 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,321 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,470 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,816 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,005)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(884)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,889)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">410 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">276 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">692 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(Benefit) Provision</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,489 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,400 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,883 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">June 30, 2022</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">25 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,215 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,262 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">16,502 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,672)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(712)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,384)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">396 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">263 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">666 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(Benefit) Provision</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(5)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,511 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,087 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,593 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2022</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,450 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7,900 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">21,377 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The ACL and outstanding loan balances are summarized as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.755%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.397%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">September 30, 2023</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial Real Estate Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial & Industrial</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Consumer Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Allowance for credit losses:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Individually evaluated for impairment</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">37,820 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">37,828 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collectively evaluated for impairment</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">41 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">16,090 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,081 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27,212 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">49 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">53,910 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,081 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">65,040 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Outstanding loan balances:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Individually evaluated for impairment</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">39,990 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">39,998 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collectively evaluated for impairment</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,555 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,011,814 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">153,938 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,167,307 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,563 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,051,804 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">153,938 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,207,305 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.755%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.397%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">December 31, 2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial Real Estate Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial & Industrial</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Consumer Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Allowance for loan losses:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Individually evaluated for impairment</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">825 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">833 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collectively evaluated for impairment</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">20 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">17,668 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,169 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">28,857 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">28 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">18,493 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,169 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,690 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Outstanding loan balances:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Individually evaluated for impairment</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,357 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,365 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collectively evaluated for impairment</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">979 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">853,460 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">123,204 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">977,643 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">987 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">857,817 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">123,204 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">982,008 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Nonaccrual and Past Due Loans</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Commercial and industrial loans past due 90 days or more and still accruing interest were </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$9,760</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $11,260 at September 30, 2023 and December 31, 2022, respectively. Consumer loans past due 90 days or more and still accruing interest were </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$4,210</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $4,680 at September 30, 2023 and December 31, 2022, respectively. The Company had nonaccrual loans of $</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">37,721</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $788 at September 30, 2023 and December 31, 2022, respectively.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Past due loans (accruing and nonaccruing) are summarized as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:20.494%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.488%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">September 30, 2023</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Current</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">30-89 Days <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">90+ Days <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Recorded <br/>Investment <br/>In Accruing <br/>Loans 90+ <br/>Days Past Due </span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center;text-indent:2.25pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nonaccrual </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loans </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">That Are </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Current</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline"> (a)</span></div></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial real estate loans</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,563 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,563 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial and industrial</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,027,364 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,680 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,760 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">24,440 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,051,804 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,760 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">37,721 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Consumer loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">145,008 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,720 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,210 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8,930 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">153,938 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,210 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total loans</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,173,935 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">19,400 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,970 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">33,370 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,207,305 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,970 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">37,721 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:20.494%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.488%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">December 31, 2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Current</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">30-89 Days <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">90+ Days <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Recorded <br/>Investment <br/>In Accruing <br/>Loans 90+ <br/>Days Past Due </span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center;text-indent:2.25pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nonaccrual </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loans </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">That Are </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Current</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline"> (a)</span></div></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial real estate loans</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">987 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">987 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial and industrial</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">832,757 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,800 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,260 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">25,060 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">857,817 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,260 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">788 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Consumer loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">115,054 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,470 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,680 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8,150 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">123,204 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,680 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total loans</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">948,798 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">17,270 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,940 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">33,210 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">982,008 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,940 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">788 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(a)    Represents nonaccrual loans that are not past due more than 30 days; however, full payment of principal and interest is still not expected.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Credit Quality Indicators</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In addition to the past due and nonaccrual criteria, loans are analyzed using a loan grading system. Generally, internal grades are assigned to commercial loans based on the performance of the loans, financial/statistical models and loan officer judgment. For consumer loans and some commercial and industrial loans, the primary credit quality indicator is payment status. Reviews and grading of loans with unpaid principal balances of $100 or more is performed once per year. Grades follow definitions of Pass, Special Mention, Substandard and Doubtful, which are consistent with published definitions of regulatory risk classifications. The definitions of Pass, Special Mention, Substandard and Doubtful are summarized as follows:</span></div><div style="text-align:justify"><span><br/></span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">Pass</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: An asset in this category is a higher quality asset and does not fit any of the other categories described below. The likelihood of loss is considered remote.</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">Special Mention</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: An asset in this category has a specific weakness or problem but does not currently present a significant risk of loss or default as to any material term of the loan or financing agreement.</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">Substandard</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: An asset in this category has a developing or minor weakness or weaknesses that could result in loss or default if deficiencies are not corrected or adverse conditions arise.</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%;padding-left:14.5pt">Doubtful</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: An asset in this category has an existing weakness or weaknesses that have developed into a serious risk of significant loss or default with regard to a material term of the financing agreement.</span></div><div style="padding-left:9pt;text-align:justify;text-indent:-9pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Outstanding loan balances (accruing and nonaccruing) categorized by these credit quality indicators are summarized as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:44.697%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.450%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.313%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">September 30, 2023</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Non - Graded</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Pass</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Special <br/>Mention</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Sub- <br/>standard</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Doubtful</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total Loans</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial real estate loans</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,555 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,563 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial and industrial</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">645,027 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">366,787 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,067 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,923 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,051,804 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Consumer loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">153,938 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">153,938 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total loans</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">798,965 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">368,342 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,075 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,923 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,207,305 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:44.697%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.450%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.313%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">December 31, 2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Non - Graded</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Pass</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Special <br/>Mention</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Sub- <br/>standard</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Doubtful</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total Loans</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial real estate loans</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">979 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">987 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial and industrial</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">566,419 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">287,041 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,569 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">788 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">857,817 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Consumer loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">123,204 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">123,204 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total loans</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">689,623 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">288,020 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,577 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">788 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">982,008 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">During the three and nine months ended September 30, 2023, WebBank did not issue new loans under the Small Business Administration's ("SBA") Paycheck Protection Program ("PPP") authorized under the Coronavirus Aid, Relief, and Economic Security ("CARES") Act. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The existing loans were funded by the PPP Liquidity Facility, have terms of between two and five years, and their repayment is guaranteed by the SBA. Payments by borrowers on the loans can begin up to 16 months after the note date, and interest will continue to accrue during the 16-month deferment at 1%. Loans can be forgiven in whole or in part (up to full principal and any accrued interest) if certain criteria are met. Loan processing fees paid to WebBank from the SBA are accounted for as loan origination fees. Net deferred fees are recognized over the life of the loan as yield adjustments on the loans. If a loan is paid off or forgiven by the SBA prior to its maturity date, the remaining unamortized deferred fees will be recognized in interest income at that time. The PPP loans are included in Commercial and industrial loans in the table above. As of September 30, 2023, the total PPP loans an</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">d associated liabilities were $23,307 and $20,309, respectively, and included in Long-term loans receivable, net, and Other borrowings, respectively, in the consolidated balance sheet as of September 30, 2023. As of December 31, 2022, the total PPP loans and associated liabilities were $48,656 and $41,682, respectively, and included in Long-term loans receivable, net, and Other borrowings, respectively, in the consolidated balance sheet as of December 31, 2022. Upon borrower forgiveness, the SBA pays WebBank for the principal and accrued interest owed on the loan. WebBank has </span></div><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">received forgiveness payments from the SBA and received payments from borrowers of $25,348 during the nine months ended September 30, 2023. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">The Company was offering loan modifications to assist borrowers during the COVID-19 pandemic. The CARES Act along with the inter</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">agency statement issued by the federal banking agencies provides that loan modifications made in response to COVID-19 do not need to be accounted for as a troubled debt restructuring ("TDR"). Accordingly, the Company does not account for such loan modifications as TDRs. The Company's loan modifications allow for payment deferrals, payment reduction, and settlements amongst others. As of September 30, 2023, the Company had granted loan modifications on $</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">1,128</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%"> of loans. The loan modification program is ongoing and additional loans continue to be granted modifications. The Company granted approximately </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">4,063</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%"> short–term deferments on loan balances of </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">$1,128</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">, which represent </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">0.09%</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%"> of total loan balances as of September 30, 2023. These loan modifications are not classified as TDRs and will not be reported as past due provided that they are performing in accordance with the modified terms.</span></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//310-10/tableOfContent<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ReceivablesAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ReceivablesAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>23 <FILENAME>R12.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789676688"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Inventories, Net<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryDisclosureAbstract', window );"><strong>Inventory Disclosure [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryDisclosureTextBlock', window );">Inventories, Net</a></td> <td class="text">INVENTORIES, NET<div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A summary of Inventories, net is as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Finished products</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">65,281 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">57,487 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">In-process</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">37,590 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">39,300 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Raw materials</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">74,894 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">79,008 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:4.5pt;text-indent:-4.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Fine and fabricated precious metal in various stages of completion</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">37,692 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">39,104 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">215,457 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">214,899 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">LIFO reserve</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(611)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(815)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">214,846 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">214,084 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Fine and Fabricated Precious Metal Inventory</span></div><div style="padding-left:36pt;text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In order to produce certain of its products, the Company purchases, maintains and utilizes </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">precious</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> metal inventory. The Company records certain </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">precious</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> metal inven</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">tory at the lower of last-in-first-out ("LIFO") cost or market value, with any adjustments recorded through Cost of goods sold. Remaining precious metal inventory is accounted for primarily at fair value.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company obtains certain precious metals under a fee consignment agreement. As of September 30, 2023 and December 31, 2022, the Company had approximately </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$27,942</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $29,381, respectively, of precious metals, principally silver, under consignment, which are recorded at fair value in Inventories, net with a corresponding liability for the same amount recorded in Accounts payable on the Company's consolidated balance sheets. Fees charged under the consignment agreement are recorded in Interest expense in the Company's consolidated statements of operations.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Supplemental inventory information:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Precious metals stated at LIFO cost</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,347 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,678 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Precious metals stated under non-LIFO cost methods, primarily at fair value</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">33,734 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">31,611 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Market price per ounce:</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Silver</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22.31 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">23.91 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Gold</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,856.26 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,824.52 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Platinum</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">911.15 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,073.91 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Palladium</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,256.05 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,799.36 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InventoryDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryDisclosureTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 330<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//330/tableOfContent<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InventoryDisclosureTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>24 <FILENAME>R13.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991796506784"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Goodwill and Other Intangible Assets, Net<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill and Intangible Assets Disclosure [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock', window );">Goodwill and Other Intangible Assets, Net</a></td> <td class="text">GOODWILL AND OTHER INTANGIBLE ASSETS, NETA summary of the change in the carrying amount of goodwill by reportable segment is as follows:<div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.175%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.180%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Diversified Industrial</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Energy</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Financial Services</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Supply Chain</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Corporate and Other</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of December 31, 2022</span></div></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Gross goodwill</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">155,183 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">67,143 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,474 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">81 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">231,881 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Accumulated impairments</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(41,278)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(64,790)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(106,068)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net goodwill</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">113,905 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,353 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,474 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">81 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">125,813 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Acquisition </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,785 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,785 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Currency translation adjustments</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">31 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">31 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of September 30, 2023</span></div></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Gross goodwill</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">155,214 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">67,143 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,474 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,785 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">81 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">254,697 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Accumulated impairments</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(41,278)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(64,790)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(106,068)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net goodwill</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">113,936 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,353 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,474 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,785 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">81 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">148,629 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(a)    Related to the Exchange Transaction with Steel Connect. See Note 3 - "Acquisitions and Divestitures"</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A summary of Other intangible assets, net is as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:28.320%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.065%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="15" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="15" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Gross Carrying Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Accumulated Amortization</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Gross Carrying Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Accumulated Amortization</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Customer relationships</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">216,506 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">141,079 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">75,427 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">191,508 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">132,246 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">59,262 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Trademarks, trade names and brand names</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">57,124 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">23,008 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">34,116 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">46,601 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">21,755 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">24,846 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Developed technology, patents and patent applications</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">33,015 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">24,622 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8,393 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">32,762 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">23,276 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,486 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">16,656 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">16,246 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">410 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">16,657 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,468 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,189 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">323,301 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">204,955 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">118,346 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">287,528 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">192,745 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">94,783 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Trademarks with indefinite lives as of September 30, 2023 and December 31, 2022 were $22,174 and $11,680, respectively. Amortization expense related to intangible assets was $4,438 and $3,583 for the three months ended September 30, 2023 and 2022, respectively, and $12,211 and $11,576 for the nine months ended September 30, 2023 and 2022, respectively.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Based on gross carrying amounts at September 30, 2023, the Company's estimate of amortization expense for identifiable intangible assets for the years ending December 31, 2023 through 2027 is presented in the table below.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:39.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.065%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="27" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Year Ending December 31,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2024</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2025</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2026</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2027</span></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Estimated amortization expense</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">16,463 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">17,124 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,843 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,849 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,064 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for goodwill and intangible assets.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//350/tableOfContent<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>25 <FILENAME>R14.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789568592"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Investments<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract', window );"><strong>Investments, Debt and Equity Securities [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock', window );">Investments</a></td> <td class="text">INVESTMENTS<div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The following table summarizes the Company's long-term investments as of September 30, 2023 and December 31, 2022.</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:41.653%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.668%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.668%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.668%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.671%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Ownership %</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Long-Term Investments Balance</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Aerojet Rocketdyne Holdings, Inc. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4.5 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">201,278 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN convertible notes </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,521 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN preferred stock </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">35,000 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN common stock </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">30.0 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">26,000 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">PCS-Mosaic </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(c)</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">58.3 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">59.0 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">19,186 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">23,323 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other long-term investments </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(d)</span></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">20,187 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,575 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">39,373 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">309,697 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="padding-left:27pt;text-indent:-9pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">a)</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%;padding-left:2.02pt">During the three months ended September 30, 2023, Steel Connect disposed of all its interest in Aerojet common Stock which it received in the Exchange Transaction for net proceeds of $207,799. See Note 3 - "Acquisitions and Divestitures".</span></div><div style="padding-left:27pt;text-align:justify;text-indent:-9pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">b)</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%;padding-left:1.51pt">Balance included the Company's investment in STCN as of December 31, 2022. The Company's ownership of Steel Connect increased to </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">85.0%</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%"> on May 1, 2023, as discussed in Note 3 - "Acquisitions and Divestitures" and, as of May 1, 2023, STCN is consolidated by the Company. The STCN convertible notes are outstanding as of September 30, 2023 and are eliminated in consolidation. </span></div><div style="padding-left:27pt;text-align:justify;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">c)</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%;padding-left:2.02pt">Represents the Company's investment in PCS-Mosaic as described in Note 3 - "Acquisitions and Divestitures".</span></div><div style="padding-left:27pt;text-align:justify;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">d)</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%;padding-left:1.51pt">The balance consists of multiple common stock investments of public and non-public companies and available for sale securities.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The loss (income) of associated companies, net of taxes, for the three and nine months ended September 30, 2023 and 2022, respectively, are as follows:</span></div><div style="padding-left:18pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:43.682%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.494%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.498%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN convertible notes</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">151 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">389 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,106 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN preferred stock</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(716)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(96)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN common stock</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(323)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8,415 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">485 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">PCS-Mosaic</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,140 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">272 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,140 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">272 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,140 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(616)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,944 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,767 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">For the three months ended September 30, 2023, we recorded a non-cash impairment charge of approximately $3,140, net of taxes, related to other-than-temporary impairment (“OTTI”) recognized on our equity method investment in PCS-Mosaic. During the quarter ended September 30, 2023, the Company performed an interim impairment test of PCS-Mosaic due to the loss of a significant customer contract by a business that PCS-Mosaic is invested in. The Company calculated the fair value of PCS-Mosaic using a discounted cash flow model. After the evaluation, the Company determined the investment in PCS-Mosaic to be other than temporarily impaired and adjusted its carrying value to its fair value.</span></div><div style="text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The amounts of unrealized losses (gains) for the three and nine months ended September 30, 2023 and 2022 that relate to equity securities still held as of September 30, 2023 and 2022, respectively, are as follows:</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:43.972%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.494%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.498%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net (gains) losses recognized during the period on equity securities</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(8,665)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(3,641)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,151)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,570 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Less: Net (gains) recognized during the period on equity securities sold during the period</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(10,394)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,690)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Unrealized losses (gains) recognized during the period on equity securities still held at the end of the period</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,729 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(3,641)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">539 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,570 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Equity Method Investments</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of September 30, 2023, the Company's investments in associated companies includes PCS-Mosaic, which is accounted for under the equity method of accounting. PCS-Mosaic is a private investment fund primarily invested in specialized software development and training services. PCS-Mosaic is carried at cost, plus or minus the Company’s share of net earnings or losses of the investment. Associated companies are included in the Corporate and Other segment.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Beginning May 1, 2023, STCN was consolidated by the Company. Refer to Note 3 - "Acquisitions and Divestitures" for further details of the exchange transactions between the Company and STCN.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Other Investments</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank has held-to-maturity ("HTM") debt securities which are carried at amortized cost and included in Other non-current assets on the Company's consolidated balance sheets. The amount and contractual maturities of HTM debt securities are noted in the tables below. Actual maturities may differ from expected or contractual maturities because borrowers may have the right to call or prepay obligations with or without penalties. The securities are collateralized by unsecured consumer loans.</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.755%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.397%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="21" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amortized Cost</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Gross Unrealized Gains</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Estimated Fair Value</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Carrying Value</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collateralized securities</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">326,843 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,187 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">329,030 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">326,843 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Contractual maturities within:</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">One year to five years</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">320,081 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Five years to ten years</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,138 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">After ten years</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,624 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">326,843 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="21" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amortized Cost</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Gross Unrealized Gains</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Estimated Fair Value</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Carrying Value</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collateralized securities</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">176,719 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">146 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">176,865 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">176,719 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Contractual maturities within:</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">One year to five years</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">169,783 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Five years to ten years</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,281 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">After ten years</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,655 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">176,719 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank regularly evaluates each HTM debt security whose value has declined below amortized cost to assess whether the decline in fair value is other-than-temporary. If there is an other-than-temporary impairment in the fair value of any individual security classified as HTM, WebBank writes down the security to fair value with a corresponding credit loss portion charged to earnings, and the corresponding non-credit portion charged to accumulated other comprehensive income.</span></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for investments in certain debt and equity securities.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 320<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//320/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-6B<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-6B<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1403<br> -Paragraph (b)<br> -Publisher SEC<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//946-320/tableOfContent<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 940<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//940-320/tableOfContent<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//942-320/tableOfContent<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>26 <FILENAME>R15.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789516912"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Debt<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureTextBlock', window );">Debt</a></td> <td class="text">DEBT<div style="text-align:justify;text-indent:36pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The components of debt and a reconciliation to the carrying amount of long-term debt is presented in the table below:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">Short term debt:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Foreign</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">195 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">685 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Short-term debt</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">195 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">685 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">Long-term debt:</span></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Credit Agreement</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">186,050 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">178,650 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other debt - domestic</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">939 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">989 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Subtotal</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">186,989 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">179,639 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Less: portion due within one year </span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">67 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">67 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Long-term debt</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">186,922 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">179,572 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total debt</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">187,184 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">180,324 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Long-term debt as of September 30, 2023 matures in each of the next five years as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:23.827%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.905%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2024</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2025</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2026</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2027</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Thereafter</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Long-term debt</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">186,989 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">17 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">67 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">67 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">186,117 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">721 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of September 30, 2023, the Company's senior credit agreement, as amended and restated ("Credit Agreement") covers substantially all of the Company's subsidiaries, with the exception of WebBank and Steel Connect, and provides for a senior secured revolving credit facility in an aggregate principal amount not to exceed $600,000 (the "Revolving Credit Loans"), which includes a $50,000 subfacility for swing line loans, a $50,000 subfacility for standby letters of credit and a foreign currency sublimit (available in euros and pounds sterling) equal to the lesser of $75,000 and the total amount of the Revolving Credit Commitment. The Credit Agreement permits, under certain circumstances, to increase the aggregate principal amount of revolving credit commitments under the Credit Agreement by $300,000 plus additional amounts so long as the Leverage Ratio would not exceed 3.50:1. Borrowings bear interest, at annual rates of either Base Rate, SOFR Rate or Term RFR, at the borrowers’ option, plus an applicable margin, as set forth in the Credit Agreement. As of September 30, 2023, the Credit Agreement also provides for a commitment fee of 0.150% to be paid on unused borrowings.</span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Credit Agreement contains financial covenants, including: (i) a Leverage Ratio not to exceed 4.25 to 1.00 for quarterly periods as of the end of each fiscal quarter; provided, however, that notwithstanding the foregoing, following a Material Acquisition, Borrowers shall not permit the Leverage Ratio, calculated as of the end of each of the four (4) fiscal quarters immediately following such Material Acquisition (which, for the avoidance of doubt, shall commence with the fiscal quarter in which such Material Acquisition is consummated), to exceed 4.50 to 1.00 and (ii) an Interest Coverage Ratio, calculated as of the end of each fiscal quarter, not less than 3.00 to 1.00. The Credit Agreement also contains standard representations, warranties and covenants for a transaction of this nature, including, among other things, covenants relating to: (i) financial reporting and notification; (ii) payment of obligations; (iii) compliance with law; (iv) maintenance of insurance; and (v) maintenance of properties. </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of September 30, 2023, the Company was in compliance with all financial covenants under the Credit Agreement. The Company believes it will remain in compliance with the Credit Agreements covenants for the next twelve months.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> The Credit Agreement will expire on December 29, 2026.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The weighted average interest rate on the Credit Agreement was </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">6.64% at September 30, 2023. As of September 30, 2023, letters of credit totaling $10,448</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> had been issued under the Credit Agreement. The primary use of the Company's letters of credit are to support the performance and financial obligations for environmental matters, insurance programs and real estate leases. The Credit Agreement permits the Company to borrow for the dividends on its preferred units, pension contributions, investments, acquisitions and other general corporate expenses. Based on financial results as of September 30, 2023, the Company's total availability under the Credit Agreement, which is based upon Consolidated Adjusted EBITDA and certain covenants as described in the Credit Agreement, was approximate</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">ly $403,500</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> as of September 30, 2023.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Steel Connect Revolving Credit Facility </span></div><div><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Steel Connect's wholly-owned subsidiary, ModusLink Corporation ("ModusLink"), has a revolving credit agreement (the "Umpqua Revolver") with Umpqua Bank which provides for a maximum credit commitment of $12,500 and a sub-limit of $5,000 for letters of credit and expires on March 31, 2025. </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of September 30, 2023, ModusLink was in compliance with the Umpqua Revolver's covenants and believes it will remain in compliance with the Umpqua Revolver’s covenants for the next twelve months.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> As of September 30, 2023, ModusLink had available borrowing capacity of </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$11,890 and there was $610 outstanding for letters of credit.</span></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 470<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//470/tableOfContent<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtDisclosureTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>27 <FILENAME>R16.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789544368"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract', window );"><strong>Derivative Instruments and Hedging Activities Disclosure [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsDisclosureTextBlock', window );">Financial Instruments</a></td> <td class="text">FINANCIAL INSTRUMENTS<div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">WebBank - Economic Interests in Loans</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank's derivative financial instruments represent on-going economic interests in loans made after they are sold. These derivatives are carried at fair value on a gross basis in Other non-current assets on the Company's consolidated balance sheets and are classified within Level 3 in the fair value hierarchy (see Note 14 - "Fair Value Measurements"). As of September 30, 2023, outstanding derivatives mature withi</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">n <span style="-sec-ix-hidden:f-1264">three</span> to five years. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Gains and losses resulting from changes in the fair value of derivative instruments are accounted for in the Company's consolidated statements of operations in Financial Services revenue. Fair value represents the estimated amounts that WebBank would receive or pay to terminate the contracts at the reporting date based on a discounted cash flow model for the same or similar instruments. WebBank does not enter into derivative contracts for speculative or trading purposes.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Precious Metal and Commodity Inventories</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of September 30, 2023, the Company had the following outstanding forward contracts with settlement dates through</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> October 2023. There were no futures contracts outstanding as of September 30, 2023.</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commodity</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount (in whole units)</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Notional Value</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Silver</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">74,539 ounces</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,707 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Gold</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27 ounces</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">47 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Palladium</span></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">926 ounces</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,147 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Platinum</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">60 ounces</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">54 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Copper</span></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">298,000 pounds</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,090 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tin</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">18 metric tons</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">453 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Fair Value Hedges.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> Certain forward contracts are accounted for as fair value hedges under ASC 815 for the Company's precious metal inventory carried at fair value. These contracts hedge</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> 74,481 ou</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">nces (in whole units) of silver and a majority of the Company's pounds of copper. The fair values of these derivatives are recognized as derivative assets and liabilities on the </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Company's consolidated balance sheets. The net changes in fair value of the derivative assets and liabilities, and the changes in the fair value of the underlying hedged inventory, are recognized in the Company's consolidated statements of operations, and such amounts principally offset each other due to the effectiveness of the hedges.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Economic Hedges. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The remaining outstanding forward contracts for silver, and all the contracts for gold, palladium and tin, are accounted for as economic hedges. As these derivatives are not designated as accounting hedges under ASC 815, they are accounted for as derivatives with no hedge designation. The derivatives are marked to market with gains and losses recorded in earnings in the Company's consolidated statements of operations. The economic hedges are associated primarily with the Company's precious metal inventory valued using the LIFO method.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">The forward contracts were made with a counterparty rated Aa2 by Moody's. Accordingly, management evaluated counterparty risk and believes that there is minimal credit risk of default. The Company estimates the fair value of its derivative contracts based on the counterparty's statement. The Company maintains collateral on account with the third-party broker which varies in amount depending on the value of open contracts and the current market price.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The fair value and carrying amount of derivative instruments on the Company's consolidated balance sheets are as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:37.595%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:19.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:19.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.180%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="21" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Fair Value of Derivative Assets (Liabilities)</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance Sheet Location</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Fair Value</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance Sheet Location</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Fair Value</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Derivatives designated as ASC 815 hedges</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 7pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commodity contracts</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1281">Prepaid expenses and other current assets</span></span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1283">Accrued liabilities</span></span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(70)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Derivatives not designated as ASC 815 hedges</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 7pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commodity contracts</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1285">Prepaid expenses and other current assets</span></span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">12 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1287">Accrued liabilities</span></span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(177)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 7pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Economic interests in loans</span></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1289">Other non-current assets</span></span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,098 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1291">Other non-current assets</span></span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,728 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The effects of fair value hedge accounting on the consolidated statements of operations for the three and nine months ended September 30, 2023 and 2022 are not material. The effects of derivatives not designated as ASC 815 hedging instruments on the consolidated statements of operations for </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">the three and nine months ended </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">September 30, 2023 </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">and 2022 are as follows:</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:20.494%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:18.030%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.379%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.379%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.384%"></td><td style="width:0.1%"></td></tr><tr style="height:18pt"><td colspan="3" rowspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Derivatives Not Designated as Hedging Instruments:</span></td><td colspan="3" rowspan="3" style="padding:0 1pt"></td><td colspan="3" rowspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Location of Gain (Loss) Recognized in Income</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="21" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount of Gain Recognized in Income</span></td></tr><tr style="height:20pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr style="height:12pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commodity contracts</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1294"><span style="-sec-ix-hidden:f-1295"><span style="-sec-ix-hidden:f-1296"><span style="-sec-ix-hidden:f-1297">Other income, net</span></span></span></span></span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">33 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(859)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">790 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(411)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Economic interests in loans</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1302"><span style="-sec-ix-hidden:f-1303"><span style="-sec-ix-hidden:f-1304"><span style="-sec-ix-hidden:f-1305">Financial Services revenue</span></span></span></span></span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,415 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,591 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,763 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,973 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,448 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">732 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,553 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,562 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Financial Instruments with Off-Balance Sheet Risk</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank is a party to financial instruments with off-balance sheet risk. In the normal course of business, these financial instruments include commitments to extend credit in the form of loans as part of WebBank's lending arrangements. Those instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amounts recognized on the consolidated balance sheets. The contractual amounts of those instruments reflect the extent of involvement WebBank has in particular classes of financial instruments.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of September 30, 2023 and December 31, 2022, WebBank's undisbursed loan commitments totaled </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$411,151</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $606,537, respectively. Commitments to extend credit are agreements to lend to a borrower who meets the lending criteria through one of WebBank's lending agreements, provided there is no violation of any condition established in the contract with the counterparty to the lending arrangement.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since certain of the commitments are expected to expire without the credit being extended, the total commitment amounts do not necessarily represent future cash requirements. WebBank evaluates each prospective borrower's credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by WebBank upon extension of credit, is based on management's credit evaluation of the borrower and WebBank's counterparty.</span></div>WebBank's exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit is represented by the contractual amount of those instruments. WebBank uses the same credit policy in making commitments and conditional obligations as it does for on balance sheet instruments.<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentsDisclosureTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for financial instruments. This disclosure includes, but is not limited to, fair value measurements of short and long term marketable securities, international currencies forward contracts, and auction rate securities. Financial instruments may include hedging and non-hedging currency exchange instruments, derivatives, securitizations and securities available for sale at fair value. Also included are investment results, realized and unrealized gains and losses as well as impairments and risk management disclosures.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancialInstrumentsDisclosureTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>28 <FILENAME>R17.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789632864"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pension and Other Post-Retirement Benefits<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CompensationAndRetirementDisclosureAbstract', window );"><strong>Retirement Benefits [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock', window );">Pension and Other Post-Retirement Benefits</a></td> <td class="text">PENSION AND OTHER POST-RETIREMENT BENEFITS<div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company maintains several qualified and non-qualified pension plans and other post-retirement benefit plans. The following table presents the components of pension (income) expense for the Company's significant pension plans. The Company's other pension and post-retirement benefit plans are not significant individually or in the aggregate.</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:44.552%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.494%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.498%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Interest cost</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,538 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,381 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,614 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7,145 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Expected return on plan assets</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(4,467)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,336)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(13,401)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(19,007)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Amortization of actuarial loss</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,882 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,128 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8,647 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,384 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total net pension expense (income)</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,953 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,827)</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8,860 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(5,478)</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Net pension expense (income) is included in Selling, general and administrative expenses in the consolidated statements of operations. During the nine months ended September 30, 2023, the Company contributed </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$13,627</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> to its pension plans. Required future pension contributions are estimated based upon assumptions such as discount rates on future obligations, assumed rates of return on plan assets and legislative changes. Actual future pension costs and required funding obligations will be affected by changes in the factors and assumptions described in the previous sentence, including the impact of declines in pension plan assets and interest rates, as well as other changes such as any plan termination or other acceleration events. The Company does not expect to make any additional contributions during the fourth quarter of 2023.</span></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CompensationAndRetirementDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CompensationAndRetirementDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for retirement benefits.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 70<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480794/715-70-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480482/715-20-55-17<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)(iv)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (q)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (l)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//715/tableOfContent<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (o)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (p)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (r)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (r)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480126/715-20-S99-2<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480266/715-60-50-3<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>29 <FILENAME>R18.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789396304"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital and Accumulated Other Comprehensive Loss<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteAbstract', window );"><strong>Stockholders' Equity Note [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock', window );">Capital and Accumulated Other Comprehensive Loss</a></td> <td class="text">CAPITAL AND ACCUMULATED OTHER COMPREHENSIVE LOSS<div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of September 30, 2023, the Company had 21,304,915 Class A units (regular common units) outstanding.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Common Unit Repurchase Program</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Board of Directors of SPH GP, the general partner of SPLP (the "Board of SPH GP") has approved the repurchase of up to an aggregate of 8,770,240 of the Company's common units (the "Repurchase Program"), which is inclusive of 1,000,000 common units approved in May 2023. The Repurchase Program, which was announced on December 7, 2016, supersedes and cancels, to the extent any amounts remain available, all previously approved repurchase programs. Any purchases made under the Repurchase Program will be made from time to time on the open market at prevailing market prices or in negotiated transactions off the market, in compliance with applicable laws and regulations. In connection with the Repurchase Program, the Company may enter into a stock purchase plan. The Repurchase Program has no termination date. The Company repurchased 111,118 and 454,616 common units for an aggregate purchase price of $4,891 and $19,728 for the three and nine months ended September 30, 2023, respectively. From the inception of the Repurchase Program the Company has purchased 7,800,608 common units for an aggregate price of approximately $164,086. As of September 30, 2023, there remained 969,632 common units that may yet be purchased under the Repurchase Program. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Incentive Award Plan</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's 2018 Incentive Award Plan (the "2018 Plan") provides equity-based compensation through the grant of options to purchase the Company's limited partnership units, unit appreciation rights, restricted units, phantom units, substitute awards, performance awards, other unit-based awards, and includes, as appropriate, any tandem distribution equivalent rights granted with respect to an award (collectively, "LP Units"). On May 18, 2020, the Company's unitholders approved the Amended and Restated 2018 Incentive Award Plan, which increased the number of LP Units issuable under the 2018 Plan by 500,000 to a total of 1,000,000 LP Units. On June 9, 2021, the Company's unitholders approved the Second Amended and Restated 2018 Incentive Award Plan ("Second A&R 2018 Plan"), which increased the number of LP Units issuable under the 2018 Plan by 1,000,000 to a total of 2,000,000 LP Units. The Company granted 17,000 restricted units under the Second A&R 2018 Plan during the nine months ended September 30, 2023. Such LP Units were valued based upon the market value of the Company's LP Units on the date of grant, and collectively represent approximately $417 of unearned compensation that will be recognized as expense ratably over the vesting period of the units. The grants have cliff vesting periods that range from six months to two years from the date of grant. </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Preferred Units</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's 6.0% Series A preferred units, no par value (the "SPLP Preferred Units") entitle the holders to a cumulative quarterly cash or in-kind (or a combination thereof) distribution. The Company declared cash distributions of approximately $2,408 and $7,225 to preferred unitholders for both the three and nine months ended September 30, 2023 and 2022, respectively. The SPLP Preferred Units have a term of nine years, ending February 2026, and are redeemable at any time at the Company's option at a $25 liquidation value per unit, plus any accrued and unpaid distributions (payable in cash or SPLP common units, or a combination of both, at the Company's discretion). If redeemed in common units, the number of common units to be issued will be equal to the liquidation value per unit divided by the volume weighted-average price of the common units for 60 days prior to the redemption.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The SPLP Preferred Units have no voting rights, except that holders of the preferred units have certain voting rights in limited circumstances relating to the election of directors following the failure to pay six quarterly distributions. The SPLP Preferred Units are recorded as non-current liabilities, including accrued interest expense, on the Company's consolidated balance sheet as of September 30, 2023 and December 31, 2022 because they have an unconditional obligation to be redeemed for cash or by issuing a variable number of SPLP common units for a monetary value that is fixed and known at inception. Because the SPLP Preferred Units are classified as liabilities, distributions thereon are recorded as a component of Interest expense in the Company's consolidated statements of operations. As of September 30, 2023 and December 31, 2022, there were 6,422,128 SPLP Preferred Units outstanding.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On November 8, 2023, the Board of SPH GP declared a regular quarterly cash distribution of $0.375 per unit, payable December 15, 2023, to unitholders of record as of December 1, 2023, on its SPLP Preferred Units.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Accumulated Other Comprehensive Loss</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Changes, net of tax, where applicable, in AOCI are as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:45.131%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.063%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Unrealized loss on available-for-sale debt securities</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Cumulative translation adjustments</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Change in net pension and other benefit obligations</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at December 31, 2022</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(92)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(17,113)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(134,669)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(151,874)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive income attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,093 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,093 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at March 31, 2023</span></div></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(92)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(16,020)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(134,669)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(150,781)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive loss attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(175)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(175)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at June 30, 2023</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(92)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(16,195)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(134,669)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(150,956)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive loss attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,991)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,955)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at September 30, 2023</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(92)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(18,186)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(134,633)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(152,911)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:45.131%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.063%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Unrealized loss on available-for-sale securities</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Cumulative translation adjustments</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Change in net pension and other benefit obligations</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at December 31, 2021</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(92)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(13,961)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(117,750)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(131,803)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive loss attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(459)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(459)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at March 31, 2022</span></div></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(92)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(14,420)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(117,750)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(132,262)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive loss attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,194)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,194)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at June 30, 2022</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(92)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(16,614)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(117,750)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(134,456)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive loss attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,178)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,178)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at September 30, 2022</span></div></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(92)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(18,792)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(117,750)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(136,634)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Incentive Unit Awards</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In 2012, SPLP issued to the Manager partnership profits interests in the form of Incentive Units which entitle the holder generally to share in 15% of the increase in the equity value of the Company, based on the volume weighted average price of the Company’s common units for the 20 trading days prior to the year-end measurement date. In 2015, the Manager assigned its rights to Incentive Units to a related party, SPH SPV-I LLC ("SPH SPV-I") pursuant to an Incentive Unit Agreement. Vesting in Incentive Units is measured annually on the last day of the Company’s fiscal year and is based upon exceeding a baseline equity value per common unit which is currently $41.82 and was determined when the most recent award vested on December 31, </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2022. The number of outstanding Incentive Units is equal to 100% of the common units outstanding, including common units held by non-wholly-owned subsidiaries. The measurement date equity value per common unit is determined by calculating the volume weighted average price of the Company’s common units for 20 trading days prior to a measurement date. If an Incentive Unit award vests as of an annual measurement date they will be issued as Class C units. </span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Upon vesting in Incentive Units, the baseline equity value will be recalculated as the new baseline equity value to be assessed at the next annual measurement date. If the baseline equity value is not exceeded as of an annual measurement date, then no portion of annual Incentive Units will be classified as Class C common units for that year and the baseline equity value per common unit will be the same amount as determined upon the prior vesting. The Class C units have the same rights as the LP Units, including, without limitation, with respect to partnership distributions and allocations of income, gain, loss and deduction, in all respects, except that liquidating distributions made by the Company to such holder may not exceed the amount of its capital account allocable to such Class C units and such Class C units may not be sold in the public market, until they have converted into LP Units. At such time that the amount of the capital account allocable to a Class C unit is equal to the amount of the capital account allocable to an LP Unit, such Class C unit shall convert automatically into an LP Unit. As of the annual measurement date on December 31, 2022, 200,253 Incentive Units vested as the Company’s volume weighted average price exceeded the then baseline equity value of $39.26, and upon vesting, were classified as Class C units. On March 21, 2023, the Company issued the 200,253 Class C common units to SPH SPV-I, which SPH SPV-I earned based on the Company’s performance in 2022.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">If September 30, 2023 was the annual measurement date, then approximately 154,078 Incentive Units would vest and be issued as Class C common units based upon the volume weighted-average price of the Company's common units for 20 trading days prior to September 30, 2023. However, pursuant to the terms to the Incentive Unit Agreement, vesting of the Incentive Units only occurs based on the value of the Company’s common units at the annual measurement date on December 31, and therefore, more, fewer or no Incentive Units may vest for 2023.</span></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for equity.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481004/946-505-50-6<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480237/815-40-50-6<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(e)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//505/tableOfContent<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 16<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-16<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteDisclosureTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>30 <FILENAME>R19.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789458512"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureTextBlock', window );">Income Taxes</a></td> <td class="text">INCOME TAXES<div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company recorded an income tax benefit of $981 for the three months ended September 30, 2023 and an income tax provision of $9,211 for the same period in 2022. The Company recorded an income tax benefit of $1,707 for the nine months ended September 30, 2023 and an income tax provision of $56,256 for the same period in 2022. The Company's tax provision represents the income tax expense or benefit of its consolidated subsidiaries that are taxable entities. Significant differences between the statutory rate and the effective tax rate include partnership losses for which no tax benefit is recognized, tax expense related to unrealized gains and losses on investment, changes in deferred tax valuation allowances, deferred tax movements resulting from the acquisition of Steel Connect and other permanent differences. The Company's consolidated subsidiaries have recorded deferred tax valuation allowances to the extent that they believe it is more likely than not that the benefits of certain deferred tax assets will not be realized in future periods.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On August 16, 2022, the Inflation Reduction Act of 2022 ("IRA") was signed into law which generally includes implementation of a new 15% corporate alternative minimum tax, a one percent excise tax on share repurchases, and tax incentives for energy and climate initiatives. These provisions are effective beginning January 1, 2023. The corporate alternative minimum tax and excise tax provisions of the IRA do not apply to the Company as it is a partnership for tax purposes and none of its subsidiaries are covered corporations. The Company will consider the IRA’s tax incentive provisions as applicable in evaluating current and future initiatives, but does not currently anticipate a significant impact from these new rules.</span></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480990/946-20-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//740/tableOfContent<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-14<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-21<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 270<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482526/740-270-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-17<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.5.Q1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 11.C)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482603/740-30-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>31 <FILENAME>R20.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991788149968"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Net Income Per Common Unit<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Earnings Per Share [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareTextBlock', window );">Net Income Per Common Unit</a></td> <td class="text">NET INCOME PER COMMON UNITThe following data was used in computing net income per common unit shown in the Company's consolidated statements of operations:<div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27,887 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,428 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">111,305 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">133,082 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net (income) loss attributable to noncontrolling interests in consolidated entities</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,315)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(111)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,737)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(122)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income attributable to common unitholders</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">25,572 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,317 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">109,568 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">132,960 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Effect of dilutive securities:</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Interest expense from SPLP Preferred Units </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,083 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,083 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,228 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,228 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income attributable to common unitholders – assuming dilution</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">28,655 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">39,400 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">118,796 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">142,188 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income per common unit – basic</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 22pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income attributable to common unitholders</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1.20 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1.57 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5.10 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5.85 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income per common unit – diluted</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 22pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income attributable to common unitholders</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1.14 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1.45 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4.68 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5.26 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Denominator for net income per common unit – basic</span></td><td colspan="2" style="background-color:#cceeff;border-top:3pt double #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">21,298,871 </span></td><td style="background-color:#cceeff;border-top:3pt double #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:3pt double #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">23,147,644 </span></td><td style="background-color:#cceeff;border-top:3pt double #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:3pt double #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">21,495,689 </span></td><td style="background-color:#cceeff;border-top:3pt double #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:3pt double #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,737,902 </span></td><td style="background-color:#cceeff;border-top:3pt double #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Effect of dilutive securities:</span></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 19pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Incentive Units</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">154,078 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">191,080 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">153,063 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">220,240 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 19pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Unvested restricted common units</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">24,341 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">104,396 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">19,340 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">156,494 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 19pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">SPLP Preferred Units</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,603,920 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,802,650 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,692,232 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,923,915 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Denominator for net income per common unit – diluted</span></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">25,081,210 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27,245,770 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">25,360,324 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27,038,551 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(a)    Assumes the SPLP Preferred Units were redeemed in common units as described in Note 11 - "Capital and Accumulated Other Comprehensive Loss."</span></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for earnings per share.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//260/tableOfContent<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-3<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EarningsPerShareTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>32 <FILENAME>R21.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789514912"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Fair Value Measurements<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresAbstract', window );"><strong>Fair Value Disclosures [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresTextBlock', window );">Fair Value Measurements</a></td> <td class="text">FAIR VALUE MEASUREMENTS<div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Financial assets and liabilities measured at fair value on a recurring basis in the Company's consolidated financial statements as of September 30, 2023 and December 31, 2022 are summarized by type of inputs applicable to the fair value measurements as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">September 30, 2023</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 1</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 2</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 3</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Assets:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Long-term investments </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">16,136 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">546 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,505 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">20,187 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Precious metal and commodity inventories recorded at fair value</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">35,620 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">35,620 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Economic interests in loans </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,098 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,098 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commodity contracts on precious metal and commodity inventories</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">34 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">34 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Warrants </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(c)</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,564 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,564 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">51,756 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">580 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">12,167 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">64,503 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Liabilities:</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other precious metal liabilities</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,167 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,167 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,167 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,167 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">December 31, 2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 1</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 2</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 3</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Assets:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Long-term investments </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">234,039 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">52,336 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">286,375 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Precious metal and commodity inventories recorded at fair value</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">32,896 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">32,896 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Economic interests in loans </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">—</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,728 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,728 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Warrants </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(c)</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,564 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,564 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">266,935 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">61,628 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">328,563 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Liabilities:</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commodity contracts on precious metal and commodity inventories</span></div></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">247 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">247 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other precious metal liabilities </span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">30,115 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">30,115 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">30,115 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">247 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">30,362 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(a)    For additional details of the long-term investments, see Note 7 – "Investments." The investment in PCS-Mosaic of</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">$19,186</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%"> and $23,323 as of September 30, 2023 and December 31, 2022, respectively, i</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">s not included in the fair value leveling tables as it is valued at cost.</span></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(b)    For additional details of the economic interests in loans, see Note 9 – "Financial Instruments".</span></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(c)     Included within Other non-current assets in the consolidated balance sheets.</span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">There were no transfers of securities among the various measurement input levels during the three and nine months ended September 30, 2023 or 2022.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Level 1 inputs are quoted prices in active markets for identical assets or liabilities as of the measurement date ("Level 1").</span></div><div style="padding-left:36pt;text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Level 2 inputs may include quoted prices in active markets for similar assets or liabilities, quoted prices in a market that is not active for identical assets or liabilities, or other inputs that can be corroborated by observable market data ("Level 2").</span></div><div style="padding-left:36pt;text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Level 3 inputs are unobservable for the asset or liability when there is little, if any, market activity for the asset or liability. Level 3 inputs are based on the best information available and may include data developed by the Company ("Level 3").</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The fair value of the Company's financial instruments, such as cash and cash equivalents, trade and other receivables and accounts payable, approximates carrying value due to the short-term maturities of these assets and liabilities. Carrying cost approximates fair value for long-term debt, which has variable interest rates.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The precious metal and commodity inventories associated with the Company's fair value hedges (see Note 9 - "Financial Instruments") are reported at fair value. Fair values of these inventories are based on quoted market prices on commodity exchanges and are considered Level 1 measurements. The derivative instruments that the Company purchases in connection with its precious metal and commodity inventories, specifically commodity futures and forward contracts, are also valued at fair value. The futures contracts are Level 1 measurements since they are traded on a commodity exchange. The forward contracts are entered into with a counterparty and are considered Level 2 measurements.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Following is</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> a summary of changes in financial assets measured using Level 3 inputs:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:40.784%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.957%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.379%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.957%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.379%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.957%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.963%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Long Term Investments </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Economic Interests in Loans </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Warrants </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of December 31, 2022</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">52,336 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,728 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,564 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">61,628 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Purchases</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">589 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">589 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Sales, cash collections, and eliminations</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(49,521)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(4,393)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(53,914)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Realized gains</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(5)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,763 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,758 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Unrealized gains </span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">106 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">106 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Unrealized losses </span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of September 30, 2023</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,505 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,098 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,564 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">12,167 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of December 31, 2021</span></div></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">50,085 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,483 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,929 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">63,497 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Purchases</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">999 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">999 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Sales, cash collections, and eliminations</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(4,721)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,150)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,871)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Realized gains</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,973 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,215)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,758 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Unrealized losses</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,007)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,007)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of September 30, 2022</span></div></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">50,077 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,735 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,564 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">59,376 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(a)    Unrealized gains and losses are recorded in (Income) loss of associated companies, net of taxes in the consolidated statements of operations.</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(b)    Realized and unrealized gains and losses are recorded in Realized and unrealized (gains) losses on securities, net or Financial services revenue in the consolidated statements of operations.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Long-Term Investments - Valuation Techniques</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company estimated the value of its investment in the STCN Note as of December 31, 2022 using a Binomial Lattice Model. Key inputs in the valuation included the trading price and volatility of STCN's common stock, the risk-free rate of return, as well as the dividend rate, conversion price, and maturity date. </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The fair value of the Company’s investment in STCN preferred stock as of </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">December 31, 2022</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> was its par value because the Company has the right to redeem and the issuer has the right to convert the instrument at the redemption value.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> The Company's investments in the STCN Note and STCN preferred stock were remeasured as of the date of the Exchange Transaction. </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's investment in Steel Connect as of </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">September 30, 2023</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> was eliminated as the Company's ownership of Steel Connect increased to 85.0% on May 1, 2023, as discussed in Note 3 - "Acquisitions and Divestitures".</span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Marketable Securities and Other - Valuation Techniques</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company determines the fair value of certain corporate securities and corporate obligations by incorporating and reviewing prices provided by third-party pricing services based on the specific features of the underlying securities.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company uses the net asset value included in quarterly statements it receives in arrears from a venture capital fund to determine the fair value of such fund and determines the fair value of certain corporate securities and corporate obligations by incorporating and reviewing prices provided by third-party pricing services based on the specific features of the underlying securities. The fair value of the derivatives held by WebBank (see Note 9 - "Financial Instruments") represent the estimated amounts that WebBank would receive or pay to terminate the contracts at the reporting date and is based on discounted cash flow analyses that consider credit, performance and prepayment</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">. Unobservable inputs used in the discounted cash flow analyses are: a constant prepayment rate of 9.36% to 35.20%, a constant default rate of 1.72% to 21.91% and a discount rate of 1.82% to 25.60%.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Assets Measured at Fair Value on a Nonrecurring Basis</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's non-financial assets and liabilities measured at fair value on a non-recurring basis, include goodwill and other intangible assets, any assets and liabilities acquired in a business combination, or its long-lived assets written down to fair value. To measure fair value for such assets and liabilities, the Company uses techniques including an income approach, a market approach and/or appraisals (Level 3 inputs). The income approach is based on a discounted cash flow analysis ("DCF") and calculates the fair value by estimating the after-tax cash flows attributable to an asset or liability and then discounting the after-tax cash flows to a present value using a risk-adjusted discount rate. Assumptions used in the DCF require the exercise of significant judgment, including judgment about appropriate discount rates and terminal values, growth rates and the amount and timing of expected future cash flows. The discount rates, which are intended to reflect the risks inherent in future cash flow projections, used in the DCF are based on estimates of the weighted-average cost of capital of a market participant. Such estimates are derived from analysis of peer companies and consider the industry weighted-average return on debt and equity from a market participant perspective. A market approach values a business by considering the prices at which shares of capital stock, or related underlying assets, of reasonably comparable companies are trading in the public market or the transaction price at which similar companies have been acquired. If comparable companies are not available, the market approach is not used.</span></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueDisclosuresAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueDisclosuresAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueDisclosuresTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueDisclosuresTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>33 <FILENAME>R22.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789593680"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments and Contingencies<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock', window );">Commitments and Contingencies</a></td> <td class="text">COMMITMENTS AND CONTINGENCIES<div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Environmental and Litigation Matters</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company and certain of the Company's subsidiaries are defendants in certain legal proceedings and environmental investigations and have been designated as potentially responsible parties ("PRPs") by federal and state agencies with respect to certain sites with which they may have had direct or indirect involvement. Most of such legal proceedings and environmental investigations involve unspecified amounts of potential damage claims or awards, are in an initial procedural phase, involve significant uncertainty as to the outcome or involve significant factual issues that need to be resolved, such that it is not possible for the Company to estimate a range of possible loss. For matters that have progressed sufficiently through the investigative process such that the Company is able to reasonably estimate a range of possible loss, an estimated range of possible loss, in excess of the accrued liability (if any) for such matters, is provided. Any estimated range of possible loss is or will be based on currently available information and involves elements of judgment and significant uncertainties and may not represent the Company's maximum possible loss exposure. The circumstances of such legal proceedings and environmental investigations will change from time to time, and actual results may vary significantly from the current estimate. For current proceedings not specifically reported below, management does not anticipate that the liabilities, if any, arising from such legal proceedings and environmental investigations would have a material effect on the financial position, liquidity or results of operations of the Company.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The legal proceedings and environmental investigations are in various stages of administrative or judicial proceedings and include demands for recovery of past governmental costs, and for future investigations and remedial actions. In some cases, the dollar amounts of the claims have not been specified and, with respect to a number of the PRP claims, have been asserted against a number of other entities for the same cost recovery or other relief as was asserted against certain of the Company's subsidiaries. The Company accrues liabilities associated with environmental and litigation matters on an undiscounted basis, when they become probable and reasonably estimable. As of September 30, 2023, on a consolidated basis, the Company recorded liabilities of</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> $13,444 and $24,736</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> in Accrued liabilities and Other non-current liabilities, respectively, on the consolidated balance sheet. As of December 31, 2022, on a consolidated basis, the Company recorded liabilities of $12,692 and</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> $24,765</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> in Accrued Liabilities and Other non-current liabilities, respectively, on the consolidated balance sheet, which represent the current estimate of environmental remediation liabilities as well as reserves related to the litigation matters discussed below. </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Expenses relating to these costs, and any recoveries, are included in Selling, general and administrative expenses in the Company's consolidated statements of operations. Estimates of the Company's liability for remediation of a particular site and the method and ultimate cost of remediation require a number of assumptions that are inherently difficult to make, and the ultimate outcome may be materially different from current estimates.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Environmental Matters</span></div><div style="padding-left:36pt;text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Certain subsidiaries of the Company have existing and contingent liabilities relating to environmental matters, including costs of remediation, capital expenditures, and potential fines and penalties relating to possible violations of federal and state environmental laws. Such existing and contingent liabilities are continually being readjusted based upon the emergence of new findings, techniques and alternative remediation methods.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Included among these liabilities, certain of the Company's subsidiaries have been identified as PRPs under the Comprehensive Environmental Response, Compensation, and Liability Act ("CERCLA") or similar state statutes at sites and are parties to administrative consent orders in connection with certain properties. Those subsidiaries may be subject to joint and several liabilities imposed by CERCLA on PRPs. Due to the technical and regulatory complexity of remedial activities and the difficulties attendant in identifying PRPs and allocating or determining liability among them, the subsidiaries are unable to reasonably estimate the ultimate cost of compliance with such laws at some of the sites at which the Company's subsidiaries are PRP's.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Based upon information currently available, the Company's subsidiaries do not expect that their respective environmental costs, including the incurrence of additional fines and penalties, if any, will have a material adverse effect on them or that the resolution of these environmental matters will have a material adverse effect on the financial position, results of operations or cash flows of such subsidiaries or the Company, but there can be no such assurances. The Company anticipates that the subsidiaries will pay any such amounts out of their respective working capital, although there is no assurance that they will have sufficient funds to pay them. In the event that a subsidiary is unable to fund its liabilities, claims could be made against its respective parent companies for payment of such liabilities.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The sites where certain of the Company's subsidiaries have environmental liabilities include the following:</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company has been working with the Connecticut Department of Energy and Environmental Protection ("CTDEEP") with respect to its obligations under a 1989 consent order that applies to a former manufacturing facility located in Fairfield, Connecticut. An ecological risk assessment of the wetlands portion was submitted in the second quarter of 2016 to the CTDEEP for their review and approval. Company officials continue to meet with CTDEEP representatives to address a final workplan. Additional investigation of the wetlands is expected, pending approval of a mutually acceptable wetlands work plan. An updated work plan to investigate the upland portion of the parcel was prepared by the Company and approved by the CTDEEP in March 2018 and completed during 2019 and 2020. Additional upland investigatory work will be required to fully define the areas requiring remediation and is also dependent upon CTDEEP requirements and approval. Based on currently known information, the Company reasonably estimates that it may incur aggregate losses over a period of multiple years of between $10,500 and $17,500. The Company has a reserve of $14,300 recorded for future remediation costs, which is our best estimate within this range of potential losses. Due to the uncertainties, there can be no assurance that the final resolution of this matter will not be material to the financial position, results of operations or cash flows of the Company.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In 1986, a subsidiary of the Company entered into an administrative consent order ("ACO") with the New Jersey Department of Environmental Protection ("NJDEP") to investigate and remediate property in Montvale, New Jersey that it purchased in 1984. The ACO involves investigation and remediation activities to be performed with regard to soil and groundwater contamination. The Company has been actively investigating and remediating the soil and groundwater since that time and has completed the implementation of the improved groundwater treatment system in operation at the property. Pursuant to a settlement agreement with the former owner/operator of the site, the responsibility for site investigation and remediation costs and other related costs are contractually allocated 75% to the former owner/operator and 25% jointly to the Company, all after having the first $1,000 paid by the former owner/operator. Additionally, the Company had been reimbursed indirectly through insurance coverage for a portion of the costs for which it is responsible. There is no assurance that the former owner/operator or guarantors will continue to timely reimburse the Company for expenditures and/or will be financially capable of fulfilling their obligations under the settlement agreement and the guaranties. There is no assurance that there will be any additional insurance reimbursement. A reserve of approximately $900 has been established for the Company's expected 25% share of anticipated costs at this site, which is based upon the recent selection of a final remedy, on-going operations and maintenance, additional investigations and monitored natural attenuation testing over the next 30 years. Also, a reserve and related receivable of approximately $2,700 has been established for the former owner/operator's expected share of anticipated </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">costs at this site. On December 18, 2019, the State of New Jersey ("State") filed a complaint against the Company and other non-affiliated corporations related to former operations at this location. The State is seeking unspecified damages, including reimbursement for all cleanup and removal costs and other damages that the State claims it has incurred, including the lost value of, and reasonable assessment costs for, any natural resource injured as a result of the alleged discharge of hazardous substances and pollutants, as well as attorneys' fees and costs. On March 16, 2020, the Company filed a partial motion to dismiss, resulting in dismissal with prejudice of the State's trespass claim and limiting the damages recoverable through the State's public nuisance claim to monetary relief associated with abatement. On June 11, 2020, the State filed an Amended Complaint, bringing the same claims as the original complaint. On July 1, 2020, the Company answered and asserted crossclaims for indemnification and contribution against another defendant, Cycle Chem, Inc. Cycle Chem also asserted crossclaims against the Company, which have been answered. The parties have largely completed written and document discovery. As a result of the confidential mediation, the parties negotiated a settlement amount of $10,500, of which the Company would be required to pay $2,625, its 25% share, and of which other non-affiliated corporations would pay the remaining $7,875, their 75% share. Additionally, the State has also verbally agreed to a settlement amount of $3,500 with Cycle Chem for which they will be 100% responsible. On October 14, 2022, the Company and all other related parties advised the Court of the global settlement. The State is required to go through a formal approval process on the settlement amounts which includes a public notice and comment period. In the meantime, the legal proceedings have been delayed while the settlement process is finalized. Once State approval is finalized, the Court will have a final hearing to approve and issue a consent judgement.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's subsidiary, SL Industries, Inc. ("SLI"), may incur environmental costs in the future as a result of the past activities of its former subsidiary, SL Surface Technologies, Inc. ("SurfTech"), in Pennsauken, New Jersey ("Pennsauken Site") and in Camden, New Jersey and at its former subsidiary, SGL Printed Circuits in Wayne, New Jersey. At the Pennsauken Site, SLI entered into a consent decree with both the U.S. Department of Justice and the U.S. Environmental Protection Agency ("EPA") in 2013 and has since completed the remediation required by the consent decree and has paid the EPA a fixed sum for its past oversight costs. Separate from the consent decree, in December 2012, the NJDEP made a settlement demand of $1,800 for past and future cleanup and removal costs and natural resource damages ("NRD"). To avoid the time and expense of litigating the matter, SLI offered to pay approximately $300 to fully resolve the claim presented by the State. SLI's settlement offer was rejected. On December 6, 2018, the State filed a complaint against SLI related to the Pennsauken Site. The State is seeking treble damages and attorneys' fees, NRD for loss of use of groundwater, as well as a request that SLI pay all cleanup and removal costs that the State has incurred and will incur at the Pennsauken Site. On August 21, 2019, SLI submitted a $1,070 settlement offer, which was not accepted. The parties have substantially completed the fact and expert discovery, including the exchange of competing expert reports. The Company has a reserve of $2,582, which is the amount of SLI's last settlement offer. SLI intends to assert all legal and procedural defenses available to it. Accordingly, there can be no assurance that the resolution of this matter will not be material to the financial position, results of operations or cash flows of the Company.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">SLI reported soil contamination and groundwater contamination in 2003 from the SurfTech site located in Camden, New Jersey. Substantial investigation and remediation work has been completed under the direction of the licensed site remediation professional for the site. Additional investigations related to PFAS compounds have been initiated and have delayed remediation actions. Remediation actions, including soil excavation and groundwater bioremediation, are expected to start in the first half of 2024. Post-remediation groundwater monitoring will be conducted following completion of soil excavation. A reserve of $3,000 has been established for anticipated costs at this site, but there can be no assurance that there will not be potential additional costs associated with the site, which cannot be reasonably estimated at this time. Accordingly, there can be no assurance that the resolution of this matter will not be material to the financial position, results of operations or cash flows of the Company.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">SLI is currently participating in environmental assessment and cleanup at a commercial facility located in Wayne, New Jersey. Contaminated soil and groundwater have undergone remediation with the NJDEP and LSRP oversight, but contaminants of concern in groundwater and surface water, which extend off-site, remain above applicable NJDEP remediation standards. A reserve of approximately $1,300 has been established for anticipated costs, but there can be no assurance that there will not be potential additional costs associated with the site which cannot be reasonably estimated at this time. Accordingly, there can be no assurance that the resolution of this matter will not be material to the financial position, results of operations or cash flows of SLI, HNH or the Company.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Litigation Matters</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Reith v. Lichtenstein, et al.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> On April 13, 2018, a purported shareholder of STCN, Donald Reith, filed a verified complaint, Reith v. Lichtenstein, et al., 2018-0277 (Del. Ch.) (the "Reith litigation") in the Chancery Court. The plaintiff sought to assert class action and derivative claims against the Company and several of its affiliated companies, together with certain of members STCN's board of directors, as well as other named defendants (collectively, the "defendants") in connection with the </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">acquisition of $35,000 of STCN's Series C Preferred Stock by an affiliate of the Company and equity grants made to three individual defendants. The complaint includes claims for breach of fiduciary duty against all the individual defendants as STCN directors; claims for aiding and abetting breach of fiduciary duty against the Company; a claim for breach of fiduciary duty as controlling stockholder against the Company; and a derivative claim for unjust enrichment against the Company and the three individuals who received equity grants. The complaint demands damages in an unspecified amount for STCN and its stockholders, together with rescission, disgorgement and other equitable relief. The defendants moved to dismiss the complaint for failure to plead demand futility and failure to state a claim. On June 28, 2019, the Chancery Court denied most of defendants' the motion to dismiss, allowing the matter to proceed. The defendants and plaintiff (the "parties") subsequently participated in document discovery. On August 13, 2021, the parties, entered into a memorandum of understanding (the "MOU") in connection with the settlement of the Reith litigation. Pursuant to the MOU, the defendants agreed (subject to court approval) to cause their directors' and officers' liability insurance carriers to pay to STCN $2,750 in cash. The Company's insurance carrier agreed to pay $1,100 of the settlement and STCN's insurance carrier agreed to pay the remaining $1,650. Following the parties' entry into a Stipulation and Agreement of Compromise, Settlement, and Release (the "Proposed Settlement Agreement") on February 18, 2022, on March 17, 2022, the Chancery Court granted, with modifications, a scheduling order (the "Scheduling Order") in connection with the Proposed Settlement Agreement. Pursuant to the Scheduling Order, during April 2022 the insurers completed the wiring of the settlement payments into an account jointly controlled by counsel for plaintiff and STCN, where the funds are to remain until final court approval of the settlement. In addition, pursuant to the terms of the MOU, certain of the individual defendants who are also current and former employees of the Company—Warren Lichtenstein (Executive Chairman), Jack Howard (President), and William Fejes (former Chief Operating Officer)—entered into separate letter agreements (the "Surrender Agreements") with STCN whereby they each agreed to surrender to STCN an aggregate 3,300,000 shares which they had initially received in December 2017 in consideration for services to STCN. Pursuant to the MOU and the Surrender Agreements, on August 17, 2021, Mr. Lichtenstein surrendered 2,133,333 Steel Connect shares (1,833,333 vested shares and 300,000 unvested shares), and Mr. Howard surrendered 1,066,667 Steel Connect shares (916,667 vested shares and 150,000 unvested shares). Also pursuant to the MOU and the Surrender Agreements, Mr. Fejes surrendered 100,000 vested shares in December 2021. After the parties filed papers in support of court approval of the settlement, and an objector filed papers in opposition to approval of the settlement, and after hearings held on August 12 and August 18, 2022, and after the parties and insurers agreed to modify the proposed settlement to increase by $250 the cash to be paid by the insurers, the court ruled on September 23, 2022 that it was denying approval of the settlement. The funds previously paid into escrow were returned to the insurance carriers. In connection with rejection of the settlement, it was no longer probable the Company had a liability for the proposed settlement liability nor receivable for the related insurance coverage and therefore both amounts were no longer accrued. On September 12, 2023, the court approved a stipulated pretrial and trial schedule culminating in a trial scheduled for September 2024. The possible liability, if any, with respect to this dispute cannot be determined as of this date. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">On September 1, 2023, a purported stockholder of STCN, Mohammad Ladjevardian, filed a verified complaint alleging a single direct claim for breach of fiduciary duty against members of STCN's Board of Directors, the Company, Steel Excel, Inc., and WebFinancial Corporation in connection with the Exchange Transaction. The complaint alleges that although the challenged transaction was approved by the independent Strategic Planning Committee of STCN's Board of Directors, the committee failed to obtain a "control premium" or to consider the dilutive effect that the Series E Convertible Preferred Stock issuance had on the plaintiff's holdings. Remedies requested include rescission of the Series E Convertible Preferred Stock and a judicially imposed requirement that all future transactions involving the Company and its affiliates be subject to minority stockholder approval. On September 27, 2023, the entity defendants moved to dismiss the complaint. On October 5, 2023, the individual defendants moved to dismiss the complaint. The possible liability, if any, with respect to this dispute cannot be determined as of this date.</span></div><div style="text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A subsidiary of BNS Holdings Liquidating Trust ("BNS Sub") has been named as a defendant in multiple alleged asbestos-related toxic-tort claims filed over a period beginning in 1994 through September 30, 2023. In many cases these claims involved more than 100 defendants. There remained approximatel</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">y 55</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> pending asbestos claims as of September 30, 2023. BNS Sub believes it has significant defenses to any liability for toxic-tort claims on the merits. None of these toxic-tort claims has gone to trial and, therefore, there can be no assurance that these defenses will prevail. BNS Sub has insurance policies covering asbestos-related claims for years beginning 1974 through 1988. BNS Sub annually receives retroactive billings or credits from its insurance carriers for any increase or decrease in claims accruals as claims are filed, settled or dismissed, or as estimates of the ultimate settlement costs for the then-existing claims are revised. As of both September 30, 2023 and December 31, 2022, BNS Sub has accrued </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">$1,389</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> and $1,418 respectively, relating to the open and active claims against BNS Sub. This accrual includes the amount of unpaid retroactive billings submitted to the Company by the insurance carriers and also the Company's best estimate of the likely costs for BNS Sub to settle these claims outside the amounts funded by insurance. There can be no assurance that the number of future claims and the related costs of defense, settlements or judgments will be consistent with the experience to-date of existing claims and that BNS Sub will not need to significantly increase its estimated liability for the costs to settle these claims to an amount that could have a material effect on the consolidated financial statements.</span></div>In the ordinary course of our business, the Company is subject to other periodic lawsuits, investigations, claims and proceedings, including, but not limited to, contractual disputes, employment, environmental, health and safety matters, as well as claims associated with our historical acquisitions and divestitures. There is insurance coverage available for many of the foregoing actions. Although the Company cannot predict with certainty the ultimate resolution of lawsuits, investigations, claims and proceedings asserted against the Company, it does not believe any currently pending legal proceeding to which it is a party will have a material adverse effect on its business, prospects, financial condition, cash flows, results of operations or liquidity.<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for commitments and contingencies.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 440<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482648/440-10-50-4<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//450/tableOfContent<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 954<br> -SubTopic 440<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480327/954-440-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 440<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482648/440-10-50-4<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 440<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//440/tableOfContent<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>34 <FILENAME>R23.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991791815120"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsAbstract', window );"><strong>Related Party Transactions [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock', window );">Related Party Transactions</a></td> <td class="text">RELATED PARTY TRANSACTIONS<div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The receivables from related parties and payables to related parties are included in Prepaid expenses and other current assets and Other current liabilities, respectively, on the Company's consolidated balance sheets. The components of receivables from related parties and payables to related parties for the years ended September 30, 2023 and December 31, 2022 are presented below:</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:68.030%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.827%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.829%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Receivable from related parties:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Receivable from associated companies - STCN</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">967 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Receivable from other related parties</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">236 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(5)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">236 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">962 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Payables to related parties:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Accrued management fees</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">449 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">299 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Payables to other related parties</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,287 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,582 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,736 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,881 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Management Agreement with SP General Services LLC</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">SPLP is managed by the Manager, pursuant to the terms of the Management Agreement, which receives a fee at an annual rate of 1.5% of total Partners' capital ("Management Fee"), payable on the first day of each quarter and subject to a quarterly adjustment. In addition, SPLP may issue to the Manager partnership profits interests in the form of incentive units, which will be classified as Class C common units of SPLP, upon exceeding a baseline equity value per common unit, which is determined as of the last day of each fiscal year (see Note 11 - "Capital and Accumulated Other Comprehensive Loss" for additional information on the incentive units).</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Management Agreement is automatically renewed each December 31 for successive one-year terms unless otherwise determined at least 60 days prior to each renewal date by a majority of the Company's independent directors. The Management Fee was $3,249 and $2,709 for the three months ended September 30, 2023 and 2022, respectively, and $9,319 and $7,646 for the nine months ended September 30, 2023 and 2022, respectively. The Management Fee is included in Selling, general and administrative expenses in the Company's consolidated statements of operations. Unpaid amounts for management fees included in Other current liabilities on the Company's consolidated balance sheet were $449 and $299 as of September 30, 2023 and December 31, 2022, respectively.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">SPLP will bear (or reimburse the Manager with respect to) all its reasonable costs and expenses of the managed entities, the Manager, SPH GP or their affiliates, including but not limited to: travel, legal, tax, accounting, auditing, consulting, administrative, compliance, investor relations costs related to being a public entity rendered for SPLP or SPH GP, as well as expenses incurred by the Manager and SPH GP which are reasonably necessary for the performance by the Manager of its duties and functions under the Management Agreement and certain other expenses incurred by managers, officers, employees and agents of the Manager or its affiliates on behalf of SPLP. Reimbursable expenses incurred by the Manager in connection with its provision of services under the Management Agreement, the substantial majority of which was for business-related air travel, were approximately $1,203 and $1,274 for the three months ended September 30, 2023 and 2022, respectively, and $3,582 and $3,265 for the nine months ended September 30, 2023 and 2022, respectively. Unpaid amounts for reimbursable expenses were approximately $1,140 and $2,427 as of September 30, 2023 and December 31, 2022, respectively, and are included in Other current liabilities on the Company's consolidated balance sheets.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Corporate Services</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's subsidiary, Steel Services Ltd ("Steel Services"), through management services agreements with its subsidiaries and portfolio companies, provides services, which include assignment of C-Level management personnel, legal, tax, </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">accounting, treasury, consulting, auditing, administrative, compliance, environmental health and safety, human resources, marketing, investor relations, operating group management and other similar services. In addition to its servicing agreements with SPLP and its consolidated subsidiaries, which are eliminated in consolidation, Steel Services has management services agreements with other companies considered to be related parties, including J. Howard Inc. and Steel Partners, Ltd. and affiliates. In total, Steel Services currently charges approximately $1,787 annually to these companies. Upon closing of the Exchange Transaction on May 1, 2023, STCN became a consolidated subsidiary of the Company as described in Note 3 - "Acquisitions and Divestitures". Service fees charged to STCN after May 1, 2023 are eliminated in consolidation. All amounts billed under these service agreements are classified as a reduction of Selling, general and administrative expenses. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Mutual Securities, Inc.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Pursuant to the Management Agreement, the Manager is responsible for selecting executing brokers. Securities transactions for SPLP are allocated to brokers on the basis of reliability, price and execution. The Manager has selected Mutual Securities, Inc. as an introducing broker and may direct a substantial portion of the managed entities' trades to such firm, among others. An officer of the Manager and SPH GP is affiliated with Mutual Securities, Inc. The commissions paid by SPLP to Mutual Securities, Inc. were not significant in any period.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Other</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">At September 30, 2023 and December 31, 2022, several related parties and consolidated subsidiaries had deposits totaling $110 and $1,112 at WebBank, respectively. Approximately $27 and $31 of these deposits, including interest which was not significant, have been eliminated in consolidation as of September 30, 2023 and December 31, 2022, respectively.</span></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480990/946-20-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480990/946-20-50-5<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480990/946-20-50-6<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(g)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(e))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//850/tableOfContent<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483326/850-10-50-6<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsDisclosureTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>35 <FILENAME>R24.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789516912"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Segment Information<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Reporting [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingDisclosureTextBlock', window );">Segment Information</a></td> <td class="text">SEGMENT INFORMATION<div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">SPLP operates through the following segments: Diversified Industrial, Energy, Supply Chain, and Financial Services, which are managed separately and offer different products and services. The Diversified Industrial segment is comprised of manufacturers of engineered niche industrial products, including joining materials, tubing, building materials, performance materials, electrical products, cutting replacement products and services, and a packaging business. The Energy segment provides drilling and production services to the oil & gas industry and owns a youth sports business. The Supply Chain segment is comprised of the operations of Steel Connect's wholly-owned subsidiary, ModusLink Corporation ("ModusLink") which provides supply chain management and logistics services. The Financial Services segment consists primarily of the operations of WebBank, a Utah chartered industrial bank, which engages in a full range of banking activities. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Corporate and Other consists of several consolidated subsidiaries, including Steel Services, equity method and other investments, and cash and cash equivalents. Its income or loss includes certain unallocated general corporate expenses.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Steel Services has management services agreements with its consolidated subsidiaries and other related companies as further discussed in Note 16 - "Related Party Transactions." Steel Services charged the Diversified Industrial, Energy, Financial Services, and Supply Chain segments approximately $13,184, $2,344, $497 and $617, respectively, for the three months ended September 30, 2023 and charged the Diversified Industrial, Energy, and Financial Services segments approximately $11,087, $1,784 and $459, respectively, for the three months ended September 30, 2022. Steel Services charged the Diversified Industrial, Energy, Financial Services, and Supply Chain segments approximately $39,552, $7,033, $1490, and $1,028, respectively, for the nine months ended September 30, 2023 and charged the Diversified Industrial, Energy, and Financial Services segments approximately $33,987, $5,352, and $1,377, respectively, for the nine months ended September 30, 2022. These service fees are reflected as expenses in the segment income (loss) below, but are eliminated in consolidation.</span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Segment information is presented below:</span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Revenue:</span></div></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Diversified Industrial</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">299,098 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">312,200 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">918,570 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">986,113 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Energy</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">46,742 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">51,409 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">145,220 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">136,750 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Financial Services</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">106,405 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">62,064 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">304,570 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">149,963 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Supply Chain</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">40,009 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">70,190 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total revenue</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">492,254 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">425,673 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,438,550 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,272,826 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Income (loss) before interest expense and income taxes:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Diversified Industrial</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,756 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27,500 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">61,015 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">183,534 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Energy</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,968 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,383 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,239 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,012 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Financial Services</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,588)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">17,135 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">48,246 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">44,771 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Supply Chain</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,011 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,846 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Corporate and Other</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8,874 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(269)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(4,814)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(38,527)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Income before interest expense and income taxes</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">31,021 </span></td><td style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">50,749 </span></td><td style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">125,532 </span></td><td style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">203,790 </span></td><td style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Interest expense</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,115 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,110 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,934 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,452 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Income tax (benefit) provision</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(981)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,211 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,707)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">56,256 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income</span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27,887 </span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,428 </span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">111,305 </span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">133,082 </span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loss (income) of associated companies, net of taxes:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Corporate and Other</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,140 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(616)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,944 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,767 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,140 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(616)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,944 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,767 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Segment depreciation and amortization:</span></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Diversified Industrial</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">10,257 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,875 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">30,333 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">31,628 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Energy</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,740 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,536 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7,732 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7,700 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Financial Services</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">205 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">131 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">630 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">392 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Supply Chain</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,324 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,234 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Corporate and Other</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">167 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">159 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">504 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">492 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total depreciation and amortization</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,693 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">12,701 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">41,433 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">40,212 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_SegmentReportingAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingDisclosureTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-15<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//280/tableOfContent<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 26<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-26<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 34<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-34<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 41<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_SegmentReportingDisclosureTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>36 <FILENAME>R25.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789488048"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Regulatory Matters<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_RegulatoryMattersAbstract', window );"><strong>Regulatory Matters [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LegalMattersAndContingenciesTextBlock', window );">Regulatory Matters</a></td> <td class="text">REGULATORY MATTERS<div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank is subject to various regulatory capital requirements administered by federal banking agencies. Failure to meet minimum capital requirements can initiate certain actions by regulators that, if undertaken, could have a direct material effect on WebBank's financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, WebBank must meet specific capital guidelines that involve quantitative measures of its assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. WebBank's capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings and other factors.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As a result of Basel III becoming fully implemented as of January 1, 2019, WebBank's minimum requirements increased for both the quantity and quality of capital held by WebBank. The rules include a new common equity Tier 1 capital to risk-weighted assets ratio ("CET1 Ratio") of 4.5% and a capital conservation buffer of 2.5% of risk-weighted assets, which, as fully phased-in, effectively results in a minimum CET1 Ratio of 7.0%. Basel III raised the minimum ratio of Tier 1 capital to risk-weighted assets from 4.0% to 6.0% (which, with the capital conservation buffer, effectively results in a minimum Tier 1 capital ratio of 8.5% as fully phased-in) and effectively results in a minimum total capital to risk-weighted assets ratio of 10.5% (with the capital conservation buffer fully phased-in), and requires a minimum leverage ratio of 4.0%. Basel III also made changes to risk weights for certain assets and off-balance sheet exposures. WebBank expects that its capital ratios under Basel III will continue to exceed the well-capitalized minimum capital requirements and such amounts are disclosed in the table below:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:31.653%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.588%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="33" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount of Capital Required</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Actual</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">For Capital<br/>Adequacy Purposes</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Minimum Capital Adequacy With<br/>Capital Buffer</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">To Be Well Capitalized Under<br/>Prompt Corrective Provisions</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Ratio</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Ratio</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Ratio</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Ratio</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">As of September 30, 2023</span></div></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">344,053 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14.60 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">189,064 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">248,146 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">10.50 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">236,330 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">10.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">314,081 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13.30 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">141,798 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">200,880 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8.50 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">189,064 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Common Equity Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">314,081 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13.30 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">106,348 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4.50 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">165,431 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">153,614 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6.50 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to average assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">314,081 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">12.80 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">98,055 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">n/a</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">n/a</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">122,568 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">As of December 31, 2022</span></div></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">306,618 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">163,952 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">215,187 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">10.50 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">204,940 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">10.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">280,951 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13.70 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">122,964 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">174,199 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8.50 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">163,952 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Common Equity Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">280,951 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13.70 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">92,223 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4.50 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">143,458 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">133,211 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6.50 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to average assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">280,951 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14.70 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">76,300 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">n/a</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">n/a</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">95,375 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Federal Reserve, Office of the Comptroller of Currency and Federal Deposit Insurance Corporation issued an interim final rule that excludes loans pledged as collateral to the Federal Reserve's PPP Lending Facility from supplementary leverage ratio exposure and average total consolidated assets. Additionally, PPP loans will receive a zero percent risk weight under the risk-based capital rules of the federal banking agencies.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank elected to apply a modified transition provision issued by federal banking regulators related to the impact of the current expected credit loss accounting standard (CECL) on regulatory capital. The rule permits certain banking organizations to exclude from regulatory capital the initial adoption impact of CECL using a three-year phase-out period in which the benefit is reduced by 25% in year one, 50% in year two and 75% in year three.</span></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_RegulatoryMattersAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Regulatory Matters [Abstract]</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_RegulatoryMattersAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LegalMattersAndContingenciesTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for legal proceedings, legal contingencies, litigation, regulatory and environmental matters and other contingencies.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 450<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//450/tableOfContent<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LegalMattersAndContingenciesTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>37 <FILENAME>R26.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789635344"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Supplemental Cash Flow Information<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowElementsAbstract', window );"><strong>Supplemental Cash Flow Elements [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashFlowSupplementalDisclosuresTextBlock', window );">Supplemental Cash Flow Information</a></td> <td class="text">SUPPLEMENTAL CASH FLOW INFORMATION<div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A summary of supplemental cash flow information for the nine months ended September 30, 2023 and 2022 is presented in the following table:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Cash paid during the period for:</span></div></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Interest</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">59,125 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">18,959 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Taxes</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">30,135 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,026 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashFlowSupplementalDisclosuresTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for supplemental cash flow activities, including cash, noncash, and part noncash transactions, for the period. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//230/tableOfContent<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CashFlowSupplementalDisclosuresTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalCashFlowElementsAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_SupplementalCashFlowElementsAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>38 <FILENAME>R27.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991794790064"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Nature of the Business and Basis of Presentation (Policies)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Organization, Consolidation and Presentation of Financial Statements [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock', window );">Basis of Presentation</a></td> <td class="text"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Basis of Presentation</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The accompanying unaudited consolidated financial statements as of September 30, 2023 and for the three and nine month periods ended September 30, 2023 and 2022, which have been prepared by the Company in accordance with the rules and regulations of the Securities and Exchange Commission ("SEC") for interim periods, include the accounts of the Company and its consolidated subsidiaries. The financial results of Steel Connect, Inc. ("Steel Connect" or "STCN") have been included in the Company's consolidated financial statements from May 1, 2023 (see Note 3 - "Acquisitions and Divestitures"). In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation have been reflected herein. The results of operations for the three and nine months ended September 30, 2023 are not necessarily indicative of the operating results for the full year. The accompanying unaudited consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements included in its Annual Report on Form 10-K for the fiscal year ended December 31, 2022 ("Annual Report" or "Form 10-K"), from which the consolidated balance sheet as of December 31, 2022 has been derived.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's fiscal quarter ends on the last day of the calendar quarter; however, for certain subsidiaries of the Company, the fiscal quarter periods end on the Saturday that is closest to the last day of the calendar quarter, except for the last quarterly period of the fiscal year. The Company and all its subsidiaries close their books for fiscal years on December 31 except for Steel Connect, which closes their books for fiscal years on July 31. For ease of presentation, the quarterly financial statements included herein are described as ending on the last day of the calendar quarter.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Certain financial information that is normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles ("U.S. GAAP"), but is not required for interim reporting purposes, has been condensed or omitted. Management must make estimates and assumptions that affect the consolidated financial statements and the related footnote disclosures. While management uses its best judgment, actual results may differ from those estimates. Certain reclassifications have been made to the prior period financial statements and notes to conform to the current period presentation.</span></div><span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Adoption of New Accounting Standards and Accounting Standards Not Yet Effective</a></td> <td class="text"><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Adoption of New Accounting Standards</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In June 2016, the FASB issued ASU 2016-13, </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">("ASU 2016-13")</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">This new standard changed the impairment model for most financial assets that are measured at amortized cost and certain other instruments, including trade receivables, from an incurred loss model to an expected loss model and added certain new required disclosures. Under the expected loss model, entities recognize estimated credit losses over the entire contractual term of the instrument rather than delaying recognition of credit losses until it is probable the loss has been incurred. The Company adopted ASU 2016-13 on January 1, 2023. The guidance was applied on a modified-retrospective basis, with the cumulative-effect adjustment recorded to partners' capital on the adoption date. The adoption did not have a material effect on the Company’s trade receivables and other financial assets of its Diversified Industrial and Energy segments. The Company's Financial Services segment recognized an increase of $5,248 to its Allowance for Credit Losses and a decrease of $3,862, net of tax cumulative effect adjustment to the beginning balance of partners' capital from the adoption of ASU 2016-13. Steel Connect, which comprise the Company’s Supply Chain segment, elected to early adopt ASU </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2016-13 as of the date of the Exchange Transaction, or May 1, 2023, in order to conform with our accounting policies. The adoption did not have a material effect on the trade receivables and other financial assets of the Company’s Supply Chain segment.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank analyzed the portfolio segments and classes of financing receivables based on the implementation of the new standard. There were no necessary changes in the portfolio segments or classes of financing receivables.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The amortized cost basis for loans is the combination of the balance, deferred fees and costs, and premium or discount. WebBank does not generally record an allowance for credit losses ("ACL") for accrued interest because uncollectible accrued interest is reversed through interest income in a timely manner in line with the nonaccrual and past due policies for loans. Accrued interest is included in other assets on the consolidated balance sheets. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As a result of the Company's adoption of ASU 2016-13, the following significant accounting policies have been updated from the policies described in the Annual Report on Form 10-K.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Loans Receivable, Including Loans Held for Sale</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">WebBank's loan activities include several lending arrangements with companies where it originates credit card and other loans for consumers and small businesses. These loans are classified as Loans receivable and are typically sold after origination. As part of these arrangements, WebBank earns fees that are recorded in non-interest income. Fees earned from these lending arrangements are recorded as fee income. WebBank also purchases participations in commercial and industrial loans through loan syndications. Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off</span><span style="color:#ee2724;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">are reported at amortized cost. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the related loan yield over the estimated life of the loan.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans held for sale are carried at amortized cost. Gains and losses are recorded in noninterest income based on the difference between sales proceeds and amortized cost.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans that are collateral-dependent are measured at the lower of amortized cost or the fair value of the collateral less the cost to sell. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Loans are reported as past due when either principal or interest is due and unpaid for a period of 30 days or more. The accrual of interest on loans is discontinued at the time the loan is 90 days delinquent for commercial loans, 120 days for consumer loans and 180 days for small business loans unless the loan is well-secured and in process of collection. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">All interest accrued but not collected for loans that are placed on nonaccrual or charged off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured.</span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:115%">Allowance for Credit Losses</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The ACL, which consist of the allowance for loan losses, reserves for unfunded loan commitments, and the allowance on held to maturity debt securities, represents managements estimate of current expected credit losses over the contractual term of WebBank’s loan portfolio, unfunded lending commitments, and held to maturity debt securities as of the balance sheet date. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The reserves for unfunded lending commitments is included in other current liabilities on the consolidated balance sheets. The allowance for held to maturity debt securities is estimated separately from loans and carried at net amortized cost included in other non-current assets on the consolidated balance sheets. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The ACL is a valuation account that is deducted from the loan's amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged against the ACL and recognized in the consolidated statements of operations when management believes the recorded loan balance is confirmed as uncollectible. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Management estimates the allowance balance using relevant information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. The allowance for credit losses is measured on a </span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">collective (pool) basis when similar risk characteristics exist. Specific reserves cover impaired loans, or loans individually valuated for impairment, and are primarily measured based on the fair value of collateral. Adjustments to the fair value of collateral are made for anticipated selling costs. A specific reserve may be zero if the fair value of collateral on the measurement date is greater than the carrying balance of the impaired loan. Additionally, the present value of expected future cash flows discounted at the original contractual interest rate may also be used, when practical. WebBank leverages economic projections from a third-party provider on a quarterly basis to generate macroeconomic factors for a two-year reasonable and supportable timeframe, before reverting to the baseline loss-curve implied loss expectations. </span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">After applying historic loss experience, the quantitatively derived level of ACL is reviewed for each segment using qualitative criteria. Various risk factors are tracked that influence our judgment regarding the level of the ACL across the portfolio segments. Primary qualitative factors that may be reflected in the quantitative models include:</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Asset quality trends</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Risk management and loan administration practices</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Portfolio management and controls</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Effect of changes in the nature and volume of the portfolio</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Changes in lending policies and underwriting policies</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Existence and effect of any portfolio concentrations</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">National economic business conditions and other macroeconomic adjustments</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Regional and local economic and business conditions</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Data availability and applicability </span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Industry monitoring</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Value of underlying collateral</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Changes in the level of the ACL reflect changes in these factors. The magnitude of the impact of each of these factors on the qualitative assessment of the ACL changes from quarter to quarter according to the extent these factors are already reflected in historic loss rates and according to the extent these factors diverge from one another. Also considered is the uncertainty inherent in the estimation process when evaluating the ACL. </span></div><div><span><br/></span></div><div style="text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Accounting Standards Not Yet Effective</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In June 2022, the FASB issued ASU 2022-03</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">. The new standard clarifies that a contractual restriction on the sale of an equity security should not be considered in measuring the fair value of the security. The new standard also requires certain disclosures related to equity securities with contractual sale restrictions. The ASU is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The standard should be applied prospectively. The Company is currently evaluating this guidance to determine the impact it may have on its consolidated financial statements and related disclosures.</span></div><span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerPolicyTextBlock', window );">Disaggregation of Revenues</a></td> <td class="text">Disaggregation of RevenuesRevenues are disaggregated at the Company's segment level since the segment categories depict how the nature, amount, timing and uncertainty of revenues and cash flows are affected by economic factors.<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BasisOfAccountingPolicyPolicyTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerPolicyTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for revenue from contract with customer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-17<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-19<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-18<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-18<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 20<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-20<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 20<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-20<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 20<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-20<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 20<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-20<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (e)<br> -SubTopic 10<br> -Topic 235<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Topic 606<br> -Publisher FASB<br> -URI https://asc.fasb.org//606/tableOfContent<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerPolicyTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>39 <FILENAME>R28.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789624800"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Revenues (Tables)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerAbstract', window );"><strong>Revenue from Contract with Customer [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueTableTextBlock', window );">Disaggregation of Revenue</a></td> <td class="text">Revenue from any single foreign country was not material to the Company's consolidated financial statements.<table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:justify;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">United States</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">443,981 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">406,428 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,327,713 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,210,343 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Foreign</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">48,273 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">19,245 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">110,837 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">62,483 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total revenue</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">492,254 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">425,673 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,438,550 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,272,826 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table><span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock', window );">Contract with Customer Liability</a></td> <td class="text"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:84.407%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.393%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Contract Liabilities</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at December 31, 2022</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,380 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Deferral of revenue</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">17,416 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recognition of unearned revenue</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(15,578)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at September 30, 2023</span></div></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">6,218</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"> </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at December 31, 2021</span></div></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,396 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Deferral of revenue</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,027 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recognition of unearned revenue</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,161)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at September 30, 2022</span></div></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">3,262</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"> </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisaggregationOfRevenueTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DisaggregationOfRevenueTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>40 <FILENAME>R29.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991790927392"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Acquisitions and Divestitures (Tables)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationsAbstract', window );"><strong>Business Combinations [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock', window );">Schedule of Business Acquisitions, by Acquisition</a></td> <td class="text"><div style="text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The following table summarizes the total Exchange Transaction consideration:</span></div><div><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:84.407%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.393%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">(in thousands)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">May 1, 2023</span></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Fair value of Aerojet common stock</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">202,733 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Fair value of previously held interests in Steel Connect:</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Steel Connect common stock</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,910 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Steel Connect Series C Preferred Stock</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">35,000 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Steel Connect Convertible Note</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,006 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Noncontrolling interest at fair value</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">48,900 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Less cash acquired</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(65,896)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total estimated consideration, less cash acquired</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">248,653 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company's initial fair value estimates of the assets acquired and the liabilities assumed in the Exchange Transaction, as well as updated preliminary fair value allocations reflecting adjustments made during the measurement period to date, are as follows:</span></div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:54.773%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.226%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.373%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.226%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.373%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.229%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">(in thousands)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Initial Estimate</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Measurement Period Adjustments</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Preliminary Allocation</span></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Trade and other receivables</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,900 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,900 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Inventories, net</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,900 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,900 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Prepaid expenses and other current assets</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,000 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,000 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Identifiable intangible assets</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,000 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(500)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">35,500 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other non-current assets</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,900 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,900 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Property, plant and equipment, net</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,400 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,400 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Operating lease right-of-use assets</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,250 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,250 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Investments</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">202,733 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">202,733 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total assets acquired</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">324,083 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(500)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">323,583 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Accounts payable</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">26,300 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">26,300 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Accrued liabilities</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,100 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,100 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other current liabilities</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,230 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,230 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Long-term operating lease liabilities </span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">21,300 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">21,300 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other non-current liabilities</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,500 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">300 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,800 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total liabilities assumed</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">97,430 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">300 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">97,730 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Goodwill</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,000 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">800 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,800 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net assets acquired at fair value</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">248,653 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">248,653 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table><span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock', window );">Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination</a></td> <td class="text">The estimated fair value and estimated remaining useful lives of identifiable intangible assets as of the Exchange Transaction date were as follows:<table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:66.871%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:15.711%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.394%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">(in thousands)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Useful Life (Years)</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount</span></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Customer relationships</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7</span></div></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">25,000 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Trade name</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Indefinite</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">10,500 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Estimated fair value of identifiable intangible assets</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">35,500 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table><span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionProFormaInformationTextBlock', window );">Business Acquisition, Pro Forma Information</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The following unaudited pro forma consolidated results of operations for the fiscal year ended December 31, 2022, has been prepared as if the Exchange Transaction had occurred on January 1, 2021. </span></div><div style="text-indent:36pt"><span><br/></span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">(in thousands, except per share data)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">As reported</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Pro Forma</span></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total revenue</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,695,441 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,902,177 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Income from operations before income taxes and equity method investments</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">275,498 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">284,111 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">206,165 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">271,215 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income per common unit - basic</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9.03 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11.62 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income per common unit - diluted</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8.12 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">10.33 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionProFormaInformationTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -SubTopic 10<br> -Topic 805<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(3)<br> -SubTopic 10<br> -Topic 805<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionProFormaInformationTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationsAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationsAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479328/805-10-50-3<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>41 <FILENAME>R30.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991794632288"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loans Receivable, Including Loans Held For Sale (Tables)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ReceivablesAbstract', window );"><strong>Receivables [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock', window );">Trade and Other Receivables</a></td> <td class="text">Major classifications of Loans receivable, including loans held for sale, held by WebBank as of September 30, 2023 and December 31, 2022 are as follows:<div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:20.494%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.624%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:3.682%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.334%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:3.682%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.769%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.334%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.769%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.344%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="21" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Current</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Non-current</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">%</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">%</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loans held for sale</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">776,060 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">602,675 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">776,060 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">602,675 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial real estate loans</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,563 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">987 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,563 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">987 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial and industrial</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,051,804 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">87 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">857,817 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">87 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">614,488 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">472,934 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">437,316 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">384,883 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Consumer loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">153,938 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">123,204 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">117,658 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">85,826 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,280 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">37,378 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total loans</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,207,305 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">100 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">982,008 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">100 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">732,146 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">558,760 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">475,159 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">423,248 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Less:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Allowance for credit losses</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(65,040)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(29,690)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(65,040)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(29,690)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total loans receivable, net</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,142,265 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">952,318 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">667,106 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">529,070 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">475,159 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">423,248 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-6.75pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loans receivable, including loans held for sale </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,443,166 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,131,745 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">475,159 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">423,248 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:112%">(a)    The amortized cost of loans receivable, including loans held for sale, is considered to be representative of fair value because the rates of interest are not significantly different from market interest rates for instruments with similar maturities. The fair value of loans receivable, including loans held for sale, was </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:112%">$1,949,294</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:112%"> and $1,548,035 as of September 30, 2023 and December 31, 2022, respectively.</span></div><span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock', window );">Financing Receivable, Allowance for Credit Loss</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Changes in the ACL are summarized as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.755%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.397%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial Real Estate Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial & Industrial</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Consumer Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">28 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">18,493 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,169 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,690 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Impact of adopting current expected credit loss accounting guidance (see Note 1)</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,144 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,597 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,742 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(3,493)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,539)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,032)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">328 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">154 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">487 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Provision</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,156 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,643 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7,806 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">March 31, 2023</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">41 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">21,628 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,024 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,693 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(3,826)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,462)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,288)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">54 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">366 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">82 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">502 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(Benefit) Provision</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(47)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,815 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,564)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,204 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">June 30, 2023</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">48 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,983 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,080 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">34,111 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(4,569)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,864)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,433)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">305 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">88 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">393 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Provision</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">35,191 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,777 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,969 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">49 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">53,910 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,081 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">65,040 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.755%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.397%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial Real Estate Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial & Industrial</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Consumer Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2021</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">23 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,205 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,697 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,925 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(947)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,273)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,220)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">415 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">407 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">829 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"> (Benefit) Provision</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(5)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">648 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">639 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,282 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">March 31, 2022</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">25 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,321 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,470 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,816 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,005)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(884)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,889)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">410 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">276 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">692 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(Benefit) Provision</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,489 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,400 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,883 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">June 30, 2022</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">25 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,215 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,262 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">16,502 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Charge-offs</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,672)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(712)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,384)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Recoveries</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">396 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">263 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">666 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(Benefit) Provision</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(5)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,511 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,087 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,593 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2022</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,450 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7,900 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">21,377 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The ACL and outstanding loan balances are summarized as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.755%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.397%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">September 30, 2023</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial Real Estate Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial & Industrial</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Consumer Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Allowance for credit losses:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Individually evaluated for impairment</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">37,820 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">37,828 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collectively evaluated for impairment</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">41 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">16,090 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,081 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27,212 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">49 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">53,910 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,081 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">65,040 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Outstanding loan balances:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Individually evaluated for impairment</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">39,990 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">39,998 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collectively evaluated for impairment</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,555 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,011,814 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">153,938 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,167,307 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,563 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,051,804 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">153,938 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,207,305 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.755%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.397%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">December 31, 2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial Real Estate Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commercial & Industrial</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Consumer Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Allowance for loan losses:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Individually evaluated for impairment</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">825 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">833 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collectively evaluated for impairment</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">20 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">17,668 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,169 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">28,857 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">28 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">18,493 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,169 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,690 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Outstanding loan balances:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Individually evaluated for impairment</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,357 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,365 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collectively evaluated for impairment</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">979 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">853,460 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">123,204 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">977,643 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">987 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">857,817 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">123,204 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">982,008 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PastDueFinancingReceivablesTableTextBlock', window );">Financing Receivable, Past Due</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Past due loans (accruing and nonaccruing) are summarized as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:20.494%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.488%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">September 30, 2023</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Current</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">30-89 Days <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">90+ Days <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Recorded <br/>Investment <br/>In Accruing <br/>Loans 90+ <br/>Days Past Due </span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center;text-indent:2.25pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nonaccrual </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loans </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">That Are </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Current</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline"> (a)</span></div></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial real estate loans</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,563 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,563 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial and industrial</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,027,364 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,680 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,760 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">24,440 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,051,804 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,760 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">37,721 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Consumer loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">145,008 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,720 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,210 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8,930 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">153,938 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,210 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total loans</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,173,935 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">19,400 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,970 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">33,370 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,207,305 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,970 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">37,721 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:20.494%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.488%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">December 31, 2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Current</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">30-89 Days <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">90+ Days <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total <br/>Past Due</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total Loans</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Recorded <br/>Investment <br/>In Accruing <br/>Loans 90+ <br/>Days Past Due </span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center;text-indent:2.25pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nonaccrual </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loans </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">That Are </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Current</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline"> (a)</span></div></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial real estate loans</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">987 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">987 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial and industrial</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">832,757 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,800 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,260 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">25,060 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">857,817 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,260 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">788 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Consumer loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">115,054 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,470 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,680 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8,150 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">123,204 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,680 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total loans</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">948,798 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">17,270 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,940 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">33,210 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">982,008 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,940 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">788 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(a)    Represents nonaccrual loans that are not past due more than 30 days; however, full payment of principal and interest is still not expected.</span></div><span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock', window );">Financing Receivable Credit Quality Indicators</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Outstanding loan balances (accruing and nonaccruing) categorized by these credit quality indicators are summarized as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:44.697%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.450%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.313%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">September 30, 2023</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Non - Graded</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Pass</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Special <br/>Mention</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Sub- <br/>standard</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Doubtful</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total Loans</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial real estate loans</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,555 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,563 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial and industrial</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">645,027 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">366,787 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,067 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,923 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,051,804 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Consumer loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">153,938 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">153,938 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total loans</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">798,965 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">368,342 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,075 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,923 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,207,305 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:44.697%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.450%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.305%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:7.313%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">December 31, 2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Non - Graded</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Pass</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Special <br/>Mention</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Sub- <br/>standard</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Doubtful</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total Loans</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial real estate loans</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">979 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">987 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commercial and industrial</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">566,419 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">287,041 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,569 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">788 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">857,817 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Consumer loans</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">123,204 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">123,204 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total loans</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">689,623 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">288,020 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,577 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">788 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">982,008 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of allowance for credit loss on financing receivable.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 29<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-29<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PastDueFinancingReceivablesTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of aging analysis for financing receivable.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-14<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 80<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479294/326-20-55-80<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7A<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PastDueFinancingReceivablesTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ReceivablesAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ReceivablesAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3,4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>42 <FILENAME>R31.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991786580848"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Inventories, Net (Tables)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryDisclosureAbstract', window );"><strong>Inventory Disclosure [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfInventoryCurrentTableTextBlock', window );">Schedule of Inventory, Current</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A summary of Inventories, net is as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Finished products</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">65,281 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">57,487 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">In-process</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">37,590 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">39,300 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Raw materials</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">74,894 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">79,008 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:4.5pt;text-indent:-4.5pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Fine and fabricated precious metal in various stages of completion</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">37,692 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">39,104 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">215,457 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">214,899 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">LIFO reserve</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(611)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(815)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">214,846 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">214,084 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_InventorySupplementalDisclosureTableTextBlock', window );">Inventory Supplemental Disclosure</a></td> <td class="text"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Supplemental inventory information:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Precious metals stated at LIFO cost</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,347 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,678 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Precious metals stated under non-LIFO cost methods, primarily at fair value</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">33,734 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">31,611 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Market price per ounce:</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Silver</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22.31 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">23.91 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Gold</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,856.26 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,824.52 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Platinum</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">911.15 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,073.91 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Palladium</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,256.05 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,799.36 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_InventorySupplementalDisclosureTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Inventory Supplemental Disclosure [Table Text Block]</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_InventorySupplementalDisclosureTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types1:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InventoryDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfInventoryCurrentTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483489/210-10-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfInventoryCurrentTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>43 <FILENAME>R32.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991786455808"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Goodwill and Other Intangible Assets, Net (Tables)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill and Intangible Assets Disclosure [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfGoodwillTextBlock', window );">Reconciliation of the Change in the Carrying Value of Goodwill</a></td> <td class="text">A summary of the change in the carrying amount of goodwill by reportable segment is as follows:<div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.175%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.180%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Diversified Industrial</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Energy</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Financial Services</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Supply Chain</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Corporate and Other</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of December 31, 2022</span></div></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Gross goodwill</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">155,183 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">67,143 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,474 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">81 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">231,881 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Accumulated impairments</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(41,278)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(64,790)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(106,068)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net goodwill</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">113,905 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,353 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,474 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">81 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">125,813 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Acquisition </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,785 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,785 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Currency translation adjustments</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">31 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">31 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of September 30, 2023</span></div></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Gross goodwill</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">155,214 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">67,143 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,474 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,785 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">81 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">254,697 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Accumulated impairments</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(41,278)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(64,790)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(106,068)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net goodwill</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">113,936 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,353 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,474 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,785 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">81 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">148,629 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(a)    Related to the Exchange Transaction with Steel Connect. See Note 3 - "Acquisitions and Divestitures"</span></div><span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock', window );">Summary of Intangible Assets</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A summary of Other intangible assets, net is as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:28.320%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.065%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="15" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="15" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Gross Carrying Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Accumulated Amortization</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Gross Carrying Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Accumulated Amortization</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Customer relationships</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">216,506 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">141,079 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">75,427 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">191,508 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">132,246 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">59,262 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Trademarks, trade names and brand names</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">57,124 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">23,008 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">34,116 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">46,601 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">21,755 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">24,846 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Developed technology, patents and patent applications</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">33,015 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">24,622 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8,393 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">32,762 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">23,276 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,486 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">16,656 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">16,246 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">410 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">16,657 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,468 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,189 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">323,301 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">204,955 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">118,346 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">287,528 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">192,745 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">94,783 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock', window );">Schedule of Finite-Lived Intangible Assets, Future Amortization Expense</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Based on gross carrying amounts at September 30, 2023, the Company's estimate of amortization expense for identifiable intangible assets for the years ending December 31, 2023 through 2027 is presented in the table below.</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:39.479%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.059%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.065%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="27" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Year Ending December 31,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2024</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2025</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2026</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2027</span></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Estimated amortization expense</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">16,463 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">17,124 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,843 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,849 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,064 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfGoodwillTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1A<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfGoodwillTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>44 <FILENAME>R33.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991794809472"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Investments (Tables)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract', window );"><strong>Investments, Debt and Equity Securities [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock', window );">Schedule of Available-for-sale Securities and Equity Method Investments</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The following table summarizes the Company's long-term investments as of September 30, 2023 and December 31, 2022.</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:41.653%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.668%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.668%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.668%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.671%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="background-color:#ffffff;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Ownership %</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Long-Term Investments Balance</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Aerojet Rocketdyne Holdings, Inc. </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4.5 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">201,278 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN convertible notes </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,521 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN preferred stock </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">35,000 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN common stock </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">30.0 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">26,000 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">PCS-Mosaic </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(c)</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">58.3 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">59.0 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">19,186 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">23,323 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other long-term investments </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(d)</span></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">20,187 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,575 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">39,373 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">309,697 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="padding-left:27pt;text-indent:-9pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">a)</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%;padding-left:2.02pt">During the three months ended September 30, 2023, Steel Connect disposed of all its interest in Aerojet common Stock which it received in the Exchange Transaction for net proceeds of $207,799. See Note 3 - "Acquisitions and Divestitures".</span></div><div style="padding-left:27pt;text-align:justify;text-indent:-9pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">b)</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%;padding-left:1.51pt">Balance included the Company's investment in STCN as of December 31, 2022. The Company's ownership of Steel Connect increased to </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">85.0%</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%"> on May 1, 2023, as discussed in Note 3 - "Acquisitions and Divestitures" and, as of May 1, 2023, STCN is consolidated by the Company. The STCN convertible notes are outstanding as of September 30, 2023 and are eliminated in consolidation. </span></div><div style="padding-left:27pt;text-align:justify;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">c)</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%;padding-left:2.02pt">Represents the Company's investment in PCS-Mosaic as described in Note 3 - "Acquisitions and Divestitures".</span></div><div style="padding-left:27pt;text-align:justify;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">d)</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%;padding-left:1.51pt">The balance consists of multiple common stock investments of public and non-public companies and available for sale securities.</span></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The loss (income) of associated companies, net of taxes, for the three and nine months ended September 30, 2023 and 2022, respectively, are as follows:</span></div><div style="padding-left:18pt;text-indent:-18pt"><span><br/></span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:43.682%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.494%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.498%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN convertible notes</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">151 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">389 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,106 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN preferred stock</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(716)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(96)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">STCN common stock</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(323)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8,415 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">485 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">PCS-Mosaic</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,140 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">272 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,140 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">272 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,140 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(616)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,944 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,767 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnrealizedGainLossOnInvestmentsTableTextBlock', window );">Unrealized Gain (Loss) on Investments</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The amounts of unrealized losses (gains) for the three and nine months ended September 30, 2023 and 2022 that relate to equity securities still held as of September 30, 2023 and 2022, respectively, are as follows:</span></div><div style="text-align:justify;text-indent:36pt"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:43.972%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.494%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.498%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net (gains) losses recognized during the period on equity securities</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(8,665)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(3,641)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,151)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,570 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Less: Net (gains) recognized during the period on equity securities sold during the period</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(10,394)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,690)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Unrealized losses (gains) recognized during the period on equity securities still held at the end of the period</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,729 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(3,641)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">539 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,570 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_HeldToMaturitySecuritiesTextBlock', window );">Schedule of Held-to-Maturity Securities</a></td> <td class="text">The amount and contractual maturities of HTM debt securities are noted in the tables below. Actual maturities may differ from expected or contractual maturities because borrowers may have the right to call or prepay obligations with or without penalties. The securities are collateralized by unsecured consumer loans.<table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:38.755%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.397%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="21" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amortized Cost</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Gross Unrealized Gains</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Estimated Fair Value</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Carrying Value</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collateralized securities</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">326,843 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,187 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">329,030 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">326,843 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Contractual maturities within:</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">One year to five years</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">320,081 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Five years to ten years</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,138 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">After ten years</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,624 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">326,843 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="21" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amortized Cost</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Gross Unrealized Gains</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Estimated Fair Value</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Carrying Value</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Collateralized securities</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">176,719 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">146 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">176,865 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">176,719 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Contractual maturities within:</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">One year to five years</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">169,783 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Five years to ten years</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,281 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">After ten years</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,655 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">176,719 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Schedule of Available-for-sale Securities and Equity Method Investments [Table Text Block]</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_ScheduleOfAvailableForSaleSecuritiesAndEquityMethodInvestmentsTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types1:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_HeldToMaturitySecuritiesTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information about investment in debt security measured at amortized cost (held-to-maturity).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5B<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (aaa)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (f)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (f)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (f)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (f)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5A<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5A<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5A<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5A<br><br>Reference 15: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5B<br><br>Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5B<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5B<br><br>Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5B<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_HeldToMaturitySecuritiesTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrealizedGainLossOnInvestmentsTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of unrealized gains and losses on investments.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_UnrealizedGainLossOnInvestmentsTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>45 <FILENAME>R34.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789984048"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Debt (Tables)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfDebtTableTextBlock', window );">Schedule of Long-term and Short-term Debt</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The components of debt and a reconciliation to the carrying amount of long-term debt is presented in the table below:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">Short term debt:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Foreign</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">195 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">685 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Short-term debt</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">195 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">685 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">Long-term debt:</span></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Credit Agreement</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">186,050 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">178,650 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other debt - domestic</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">939 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">989 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Subtotal</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">186,989 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">179,639 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Less: portion due within one year </span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">67 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">67 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Long-term debt</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">186,922 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">179,572 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total debt</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">187,184 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">180,324 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock', window );">Schedule of Maturities of Long-term Debt</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Long-term debt as of September 30, 2023 matures in each of the next five years as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:23.827%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.900%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.905%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2024</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2025</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2026</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2027</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Thereafter</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Long-term debt</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">186,989 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">17 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">67 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">67 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">186,117 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">721 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfDebtTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfDebtTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of maturity and sinking fund requirement for long-term debt.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 470<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481544/470-10-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>46 <FILENAME>R35.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991782912192"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments (Tables)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract', window );"><strong>Derivative Instruments and Hedging Activities Disclosure [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock', window );">Schedule of Outstanding Forward or Future Contracts with Settlement Dates</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As of September 30, 2023, the Company had the following outstanding forward contracts with settlement dates through</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> October 2023. There were no futures contracts outstanding as of September 30, 2023.</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Commodity</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount (in whole units)</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Notional Value</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Silver</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">74,539 ounces</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,707 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Gold</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27 ounces</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">47 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Palladium</span></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">926 ounces</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,147 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Platinum</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">60 ounces</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">54 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Copper</span></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">298,000 pounds</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,090 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tin</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">18 metric tons</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">453 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock', window );">Schedule of Derivative Instruments in Statement of Financial Position, Fair Value</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The fair value and carrying amount of derivative instruments on the Company's consolidated balance sheets are as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:37.595%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:19.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.175%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:19.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.180%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="21" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Fair Value of Derivative Assets (Liabilities)</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="border-top:1pt solid #000;padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance Sheet Location</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Fair Value</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance Sheet Location</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Fair Value</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Derivatives designated as ASC 815 hedges</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 7pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commodity contracts</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1281">Prepaid expenses and other current assets</span></span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1283">Accrued liabilities</span></span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(70)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Derivatives not designated as ASC 815 hedges</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 7pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commodity contracts</span></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1285">Prepaid expenses and other current assets</span></span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">12 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1287">Accrued liabilities</span></span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(177)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 7pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Economic interests in loans</span></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1289">Other non-current assets</span></span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,098 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1291">Other non-current assets</span></span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,728 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock', window );">Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance</a></td> <td class="text">The effects of derivatives not designated as ASC 815 hedging instruments on the consolidated statements of operations for <span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">the three and nine months ended </span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">September 30, 2023 </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">and 2022 are as follows:</span><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:20.494%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:18.030%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.379%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.379%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.384%"></td><td style="width:0.1%"></td></tr><tr style="height:18pt"><td colspan="3" rowspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Derivatives Not Designated as Hedging Instruments:</span></td><td colspan="3" rowspan="3" style="padding:0 1pt"></td><td colspan="3" rowspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Location of Gain (Loss) Recognized in Income</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="21" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount of Gain Recognized in Income</span></td></tr><tr style="height:20pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr style="height:12pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commodity contracts</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1294"><span style="-sec-ix-hidden:f-1295"><span style="-sec-ix-hidden:f-1296"><span style="-sec-ix-hidden:f-1297">Other income, net</span></span></span></span></span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">33 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(859)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">790 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(411)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Economic interests in loans</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"><span style="-sec-ix-hidden:f-1302"><span style="-sec-ix-hidden:f-1303"><span style="-sec-ix-hidden:f-1304"><span style="-sec-ix-hidden:f-1305">Financial Services revenue</span></span></span></span></span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,415 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,591 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,763 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,973 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,448 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">732 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,553 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,562 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4E<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4E<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4C<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4C<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4B<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the notional amounts of outstanding derivative positions.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-1A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>47 <FILENAME>R36.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789568592"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pension and Other Post-Retirement Benefits (Tables)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CompensationAndRetirementDisclosureAbstract', window );"><strong>Retirement Benefits [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfNetBenefitCostsTableTextBlock', window );">Schedule of Net Benefit Costs</a></td> <td class="text">The following table presents the components of pension (income) expense for the Company's significant pension plans. The Company's other pension and post-retirement benefit plans are not significant individually or in the aggregate.<table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:44.552%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.494%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.498%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Interest cost</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,538 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,381 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13,614 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7,145 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Expected return on plan assets</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(4,467)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,336)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(13,401)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(19,007)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Amortization of actuarial loss</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,882 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,128 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8,647 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,384 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total net pension expense (income)</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,953 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,827)</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8,860 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(5,478)</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CompensationAndRetirementDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CompensationAndRetirementDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfNetBenefitCostsTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 715<br> -SubTopic 20<br> -Subparagraph (h)<br> -Name Accounting Standards Codification<br> -Paragraph 1<br> -Section 50<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfNetBenefitCostsTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>48 <FILENAME>R37.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789697728"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital and Accumulated Other Comprehensive Loss (Tables)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteAbstract', window );"><strong>Stockholders' Equity Note [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock', window );">Accumulated Other Comprehensive Income</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Changes, net of tax, where applicable, in AOCI are as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:45.131%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.063%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Unrealized loss on available-for-sale debt securities</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Cumulative translation adjustments</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Change in net pension and other benefit obligations</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at December 31, 2022</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(92)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(17,113)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(134,669)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(151,874)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive income attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,093 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,093 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at March 31, 2023</span></div></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(92)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(16,020)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(134,669)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(150,781)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive loss attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(175)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(175)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at June 30, 2023</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(92)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(16,195)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(134,669)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(150,956)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive loss attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,991)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,955)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at September 30, 2023</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(92)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(18,186)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(134,633)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(152,911)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:45.131%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.378%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.063%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Unrealized loss on available-for-sale securities</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Cumulative translation adjustments</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Change in net pension and other benefit obligations</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at December 31, 2021</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(92)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(13,961)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(117,750)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(131,803)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive loss attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(459)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(459)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at March 31, 2022</span></div></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(92)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(14,420)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(117,750)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(132,262)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive loss attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,194)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,194)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at June 30, 2022</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(92)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(16,614)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(117,750)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(134,456)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net other comprehensive loss attributable to common unitholders</span></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,178)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,178)</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance at September 30, 2022</span></div></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(92)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(18,792)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(117,750)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(136,634)</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of accumulated other comprehensive income (loss).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14A<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481674/830-30-50-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>49 <FILENAME>R38.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789706608"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Net Income Per Common Unit (Tables)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Earnings Per Share [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock', window );">Schedule of Earnings Per Share, Basic and Diluted</a></td> <td class="text">The following data was used in computing net income per common unit shown in the Company's consolidated statements of operations:<div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27,887 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,428 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">111,305 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">133,082 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net (income) loss attributable to noncontrolling interests in consolidated entities</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,315)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(111)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,737)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(122)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income attributable to common unitholders</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">25,572 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,317 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">109,568 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">132,960 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Effect of dilutive securities:</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Interest expense from SPLP Preferred Units </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,083 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,083 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,228 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,228 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income attributable to common unitholders – assuming dilution</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">28,655 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">39,400 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">118,796 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">142,188 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income per common unit – basic</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 22pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income attributable to common unitholders</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1.20 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1.57 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5.10 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5.85 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Net income per common unit – diluted</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 22pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income attributable to common unitholders</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1.14 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1.45 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4.68 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5.26 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Denominator for net income per common unit – basic</span></td><td colspan="2" style="background-color:#cceeff;border-top:3pt double #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">21,298,871 </span></td><td style="background-color:#cceeff;border-top:3pt double #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:3pt double #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">23,147,644 </span></td><td style="background-color:#cceeff;border-top:3pt double #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:3pt double #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">21,495,689 </span></td><td style="background-color:#cceeff;border-top:3pt double #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:3pt double #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,737,902 </span></td><td style="background-color:#cceeff;border-top:3pt double #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Effect of dilutive securities:</span></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 19pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Incentive Units</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">154,078 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">191,080 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">153,063 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">220,240 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 19pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Unvested restricted common units</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">24,341 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">104,396 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">19,340 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">156,494 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 19pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">SPLP Preferred Units</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,603,920 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,802,650 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,692,232 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,923,915 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Denominator for net income per common unit – diluted</span></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">25,081,210 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27,245,770 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">25,360,324 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27,038,551 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(a)    Assumes the SPLP Preferred Units were redeemed in common units as described in Note 11 - "Capital and Accumulated Other Comprehensive Loss."</span></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>50 <FILENAME>R39.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789737760"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Fair Value Measurements (Tables)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresAbstract', window );"><strong>Fair Value Disclosures [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByBalanceSheetGroupingTextBlock', window );">Fair Value, by Balance Sheet Grouping</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Financial assets and liabilities measured at fair value on a recurring basis in the Company's consolidated financial statements as of September 30, 2023 and December 31, 2022 are summarized by type of inputs applicable to the fair value measurements as follows:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">September 30, 2023</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 1</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 2</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 3</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Assets:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Long-term investments </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">16,136 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">546 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,505 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">20,187 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Precious metal and commodity inventories recorded at fair value</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">35,620 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">35,620 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Economic interests in loans </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,098 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,098 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commodity contracts on precious metal and commodity inventories</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">34 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">34 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Warrants </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(c)</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,564 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,564 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">51,756 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">580 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">12,167 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">64,503 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Liabilities:</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other precious metal liabilities</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,167 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,167 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,167 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">29,167 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr></table></div><div style="text-align:justify"><span><br/></span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%;text-decoration:underline">December 31, 2022</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 1</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 2</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Level 3</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Assets:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Long-term investments </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">234,039 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">52,336 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">286,375 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Precious metal and commodity inventories recorded at fair value</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">32,896 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">32,896 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Economic interests in loans </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">—</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%"> </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,728 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,728 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Warrants </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(c)</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,564 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,564 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">266,935 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">61,628 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">328,563 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Liabilities:</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Commodity contracts on precious metal and commodity inventories</span></div></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">247 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">247 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Other precious metal liabilities </span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">30,115 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">30,115 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">30,115 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">247 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">30,362 </span></td><td style="background-color:#cceeff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(a)    For additional details of the long-term investments, see Note 7 – "Investments." The investment in PCS-Mosaic of</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">$19,186</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%"> and $23,323 as of September 30, 2023 and December 31, 2022, respectively, i</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">s not included in the fair value leveling tables as it is valued at cost.</span></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(b)    For additional details of the economic interests in loans, see Note 9 – "Financial Instruments".</span></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(c)     Included within Other non-current assets in the consolidated balance sheets.</span></div><span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock', window );">Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Following is</span><span style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> a summary of changes in financial assets measured using Level 3 inputs:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:40.784%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.957%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.379%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.957%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.379%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.957%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:12.963%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Long Term Investments </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(a)</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Economic Interests in Loans </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Warrants </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:700;line-height:100%;position:relative;top:-2.8pt;vertical-align:baseline">(b)</span></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Total</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of December 31, 2022</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">52,336 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,728 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,564 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">61,628 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Purchases</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">589 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">589 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Sales, cash collections, and eliminations</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(49,521)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(4,393)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(53,914)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Realized gains</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(5)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,763 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,758 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Unrealized gains </span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">106 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">106 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Unrealized losses </span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of September 30, 2023</span></div></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,505 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,098 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,564 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">12,167 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of December 31, 2021</span></div></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">50,085 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,483 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,929 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">63,497 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Purchases</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">999 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">999 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Sales, cash collections, and eliminations</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(4,721)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,150)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(6,871)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Realized gains</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,973 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,215)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,758 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Unrealized losses</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,007)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,007)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Balance as of September 30, 2022</span></div></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">50,077 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,735 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,564 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">59,376 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><div style="margin-top:1pt;padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(a)    Unrealized gains and losses are recorded in (Income) loss of associated companies, net of taxes in the consolidated statements of operations.</span></div><div style="padding-left:18pt;text-align:justify;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:120%">(b)    Realized and unrealized gains and losses are recorded in Realized and unrealized (gains) losses on securities, net or Financial services revenue in the consolidated statements of operations.</span></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -SubTopic 10<br> -Topic 820<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-3<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByBalanceSheetGroupingTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-11<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueByBalanceSheetGroupingTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueDisclosuresAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueDisclosuresAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>51 <FILENAME>R40.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991792586192"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions (Tables)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsAbstract', window );"><strong>Related Party Transactions [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock', window );">Schedule of Related Party Transactions</a></td> <td class="text">The components of receivables from related parties and payables to related parties for the years ended September 30, 2023 and December 31, 2022 are presented below:<table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:68.030%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.827%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.814%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.829%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">September 30, 2023</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">December 31, 2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Receivable from related parties:</span></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Receivable from associated companies - STCN</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">967 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Receivable from other related parties</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">236 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(5)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">236 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">962 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Payables to related parties:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Accrued management fees</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">449 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">299 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Payables to other related parties</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,287 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,582 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,736 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,881 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>52 <FILENAME>R41.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991791675648"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Segment Information (Tables)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Reporting [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock', window );">Schedule of Segment Reporting Information, by Segment</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Segment information is presented below:</span></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:55.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.189%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.195%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Three Months Ended<br/>September 30,</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended<br/>September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Revenue:</span></div></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Diversified Industrial</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">299,098 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">312,200 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">918,570 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">986,113 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Energy</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">46,742 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">51,409 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">145,220 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">136,750 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Financial Services</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">106,405 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">62,064 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">304,570 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">149,963 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Supply Chain</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">40,009 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">70,190 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 13pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total revenue</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">492,254 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">425,673 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,438,550 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,272,826 </span></td><td style="background-color:#ffffff;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Income (loss) before interest expense and income taxes:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Diversified Industrial</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,756 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27,500 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">61,015 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">183,534 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Energy</span></div></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,968 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6,383 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,239 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,012 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Financial Services</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(2,588)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">17,135 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">48,246 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">44,771 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Supply Chain</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,011 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,846 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Corporate and Other</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8,874 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(269)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(4,814)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(38,527)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Income before interest expense and income taxes</span></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">31,021 </span></td><td style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">50,749 </span></td><td style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">125,532 </span></td><td style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">203,790 </span></td><td style="background-color:#cceeff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Interest expense</span></div></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4,115 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5,110 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15,934 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,452 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Income tax (benefit) provision</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(981)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,211 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(1,707)</span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">56,256 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt 2px 10pt;text-align:left;text-indent:-9pt;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Net income</span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">27,887 </span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">36,428 </span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">111,305 </span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">133,082 </span></td><td style="background-color:#ffffff;border-top:1pt solid #00000a;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Loss (income) of associated companies, net of taxes:</span></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:3pt double #00000a;padding:0 1pt"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td><td colspan="3" style="display:none"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Corporate and Other</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,140 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(616)</span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,944 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,767 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">3,140 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(616)</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">11,944 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,767 </span></td><td style="background-color:#cceeff;border-top:1pt solid #000000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Segment depreciation and amortization:</span></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;border-top:3pt double #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Diversified Industrial</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">10,257 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">9,875 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">30,333 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">31,628 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Energy</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,740 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,536 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7,732 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7,700 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Financial Services</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">205 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">131 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">630 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">392 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Supply Chain</span></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">1,324 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">2,234 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="2" style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">— </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Corporate and Other</span></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">167 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">159 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">504 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">492 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total depreciation and amortization</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14,693 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">12,701 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">41,433 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">40,212 </span></td><td style="background-color:#ffffff;border-bottom:3pt double #000000;border-top:1pt solid #000;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-25<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_SegmentReportingAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>53 <FILENAME>R42.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991791030656"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Regulatory Matters (Tables)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_RegulatoryMattersAbstract', window );"><strong>Regulatory Matters [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock', window );">Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations</a></td> <td class="text">WebBank expects that its capital ratios under Basel III will continue to exceed the well-capitalized minimum capital requirements and such amounts are disclosed in the table below:<table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:31.653%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.581%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:6.588%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="33" style="border-bottom:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount of Capital Required</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Actual</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">For Capital<br/>Adequacy Purposes</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Minimum Capital Adequacy With<br/>Capital Buffer</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="9" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">To Be Well Capitalized Under<br/>Prompt Corrective Provisions</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Ratio</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Ratio</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Ratio</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Amount</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Ratio</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">As of September 30, 2023</span></div></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">344,053 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14.60 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">189,064 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">248,146 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">10.50 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">236,330 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">10.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">314,081 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13.30 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">141,798 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">200,880 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8.50 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">189,064 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Common Equity Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">314,081 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13.30 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">106,348 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4.50 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">165,431 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">153,614 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6.50 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to average assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">314,081 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">12.80 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">98,055 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">n/a</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">n/a</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">122,568 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr style="height:12pt"><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">As of December 31, 2022</span></div></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Total Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">306,618 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">15.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">163,952 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">215,187 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">10.50 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">204,940 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">10.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">280,951 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13.70 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">122,964 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">174,199 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8.50 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">163,952 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">8.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Common Equity Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to risk-weighted assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">280,951 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">13.70 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">92,223 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4.50 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">143,458 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">7.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">133,211 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">6.50 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Tier 1 Capital</span></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">(to average assets)</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">280,951 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">14.70 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">76,300 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">4.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">n/a</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">n/a</span></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">95,375 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="2" style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">5.00 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">%</span></td></tr></table><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_RegulatoryMattersAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Regulatory Matters [Abstract]</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_RegulatoryMattersAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the capital amounts and ratios as of the balance sheet date, indicating whether the entity or entities are in compliance with regulatory capital requirements, by entity.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480696/942-505-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480696/942-505-50-1B<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>54 <FILENAME>R43.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991791675648"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Supplemental Cash Flow Information (Tables)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"><div>Sep. 30, 2023</div></th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowElementsAbstract', window );"><strong>Supplemental Cash Flow Elements [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock', window );">Schedule of Cash Flow, Supplemental Disclosures</a></td> <td class="text"><div style="text-align:justify;text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">A summary of supplemental cash flow information for the nine months ended September 30, 2023 and 2022 is presented in the following table:</span></div><div style="text-align:justify"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:69.189%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.392%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.524%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:13.395%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="9" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Nine Months Ended September 30,</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2023</span></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">2022</span></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="padding-left:9pt;text-indent:-9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Cash paid during the period for:</span></div></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td colspan="3" style="background-color:#cceeff;border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Interest</span></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">59,125 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td style="background-color:#ffffff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#ffffff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">18,959 </span></td><td style="background-color:#ffffff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr><tr><td colspan="3" style="background-color:#cceeff;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">Taxes</span></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">30,135 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td><td colspan="3" style="background-color:#cceeff;padding:0 1pt"></td><td style="background-color:#cceeff;padding:2px 0 2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">$</span></td><td style="background-color:#cceeff;padding:2px 0;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:100%">22,026 </span></td><td style="background-color:#cceeff;padding:2px 1pt 2px 0;text-align:right;vertical-align:bottom"></td></tr></table></div><span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of supplemental cash flow information for the periods presented.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:textBlockItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalCashFlowElementsAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_SupplementalCashFlowElementsAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>55 <FILENAME>R44.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991786418208"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Nature of the Business and Basis of Presentation (Details) - Financial Services<br> $ in Thousands</strong></div></th> <th class="th"> <div>Jan. 01, 2023 </div> <div>USD ($)</div> </th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease', window );">Allowance for loan loss, increase (decrease)</a></td> <td class="nump">$ 5,248<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=splp_FinancialServicesMember', window );">Partners' Capital</a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease', window );">Allowance for loan loss, increase (decrease)</a></td> <td class="num">$ (3,862)<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsNotesAndLoansReceivableLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AccountsNotesAndLoansReceivableLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in allowance for credit loss on financing receivable.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=splp_FinancialServicesMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=splp_FinancialServicesMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=splp_PartnersCapitalMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=splp_PartnersCapitalMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>56 <FILENAME>R45.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991786434336"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Revenues - Disaggregation of Revenue (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="2">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> <th class="th" colspan="1">12 Months Ended</th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Total revenue</a></td> <td class="nump">$ 492,254<span></span> </td> <td class="nump">$ 425,673<span></span> </td> <td class="nump">$ 1,438,550<span></span> </td> <td class="nump">$ 1,272,826<span></span> </td> <td class="nump">$ 1,695,441<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_US', window );">United States</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Total revenue</a></td> <td class="nump">443,981<span></span> </td> <td class="nump">406,428<span></span> </td> <td class="nump">1,327,713<span></span> </td> <td class="nump">1,210,343<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementGeographicalAxis=us-gaap_NonUsMember', window );">Foreign</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Total revenue</a></td> <td class="nump">$ 48,273<span></span> </td> <td class="nump">$ 19,245<span></span> </td> <td class="nump">$ 110,837<span></span> </td> <td class="nump">$ 62,483<span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisaggregationOfRevenueLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 91<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479777/606-10-55-91<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 91<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479777/606-10-55-91<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 91<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479777/606-10-55-91<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 91<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479777/606-10-55-91<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 91<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479777/606-10-55-91<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 91<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479777/606-10-55-91<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 91<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479777/606-10-55-91<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DisaggregationOfRevenueLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 924<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-4<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=country_US"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_StatementGeographicalAxis=country_US</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=us-gaap_NonUsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_StatementGeographicalAxis=us-gaap_NonUsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>57 <FILENAME>R46.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991791866672"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Revenues - Narrative (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerAbstract', window );"><strong>Revenue from Contract with Customer [Abstract]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ContractWithCustomerAssetNet', window );">Contract asset</a></td> <td class="nump">$ 5,700<span></span> </td> <td class="nump">$ 11,937<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerAssetNet"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479837/606-10-45-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479837/606-10-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-8<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ContractWithCustomerAssetNet</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>58 <FILENAME>R47.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991889293392"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Revenues - Deferred Revenue (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="2">9 Months Ended</th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract', window );"><strong>Contract with Customer, Liability, Current Roll Forward [Abstract]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityCurrent', window );">Beginning balance</a></td> <td class="nump">$ 4,380<span></span> </td> <td class="nump">$ 3,396<span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ContractWithCustomerLiabilityDeferralOfRevenue', window );">Deferral of revenue</a></td> <td class="nump">17,416<span></span> </td> <td class="nump">6,027<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance', window );">Recognition of unearned revenue</a></td> <td class="num">(15,578)<span></span> </td> <td class="num">(6,161)<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityCurrent', window );">Ending balance</a></td> <td class="nump">$ 6,218<span></span> </td> <td class="nump">$ 3,262<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Contract with Customer, Liability, Current Roll Forward</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_ContractWithCustomerLiabilityCurrentRollForwardAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_ContractWithCustomerLiabilityDeferralOfRevenue"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Contract with Customer, Liability, Deferral of Revenue</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_ContractWithCustomerLiabilityDeferralOfRevenue</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Contract with Customer, Liability, Revenue Recognized, Including Opening Balance</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerLiabilityCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479837/606-10-45-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-8<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479837/606-10-45-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ContractWithCustomerLiabilityCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>59 <FILENAME>R48.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991782244800"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Acquisitions and Divestitures - Narrative (Details) - USD ($)<br> $ / shares in Units, $ in Thousands</strong></div></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="1">1 Months Ended</th> <th class="th" colspan="2">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> <th class="th" colspan="1">12 Months Ended</th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> </tr> <tr> <th class="th"><div>Jun. 30, 2023</div></th> <th class="th"><div>May 01, 2023</div></th> <th class="th"><div>Apr. 30, 2023</div></th> <th class="th"><div>Aug. 02, 2022</div></th> <th class="th"><div>Apr. 01, 2022</div></th> <th class="th"><div>Jan. 07, 2022</div></th> <th class="th"><div>Jan. 31, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Dec. 31, 2022</div></th> <th class="th"><div>Apr. 29, 2023</div></th> <th class="th"><div>Apr. 25, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems', window );"><strong>Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Purchase price</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 0<span></span> </td> <td class="nump">$ 35,298<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAcquiredDuringPeriod', window );">Goodwill acquired</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">22,785<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Total revenue</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 492,254<span></span> </td> <td class="nump">$ 425,673<span></span> </td> <td class="nump">1,438,550<span></span> </td> <td class="nump">1,272,826<span></span> </td> <td class="nump">$ 1,695,441<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Income from operations before income taxes and equity method investments</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">31,021<span></span> </td> <td class="nump">$ 50,749<span></span> </td> <td class="nump">125,532<span></span> </td> <td class="nump">203,790<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectIncSTCNMember', window );">Steel Connect, Inc (STCN)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems', window );"><strong>Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">30.00%<span></span> </td> <td class="nump">49.60%<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetAcquisitionAxis=splp_SecurityPremiumFinanceCompanyLLCMember', window );">Acquisition Of Premium Finance Receivables</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems', window );"><strong>Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Purchase price</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 47,280<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium', window );">Finance receivables plus profit share interest premium</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">1,440<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss', window );">Premium finance receivables acquired</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">43,124<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets', window );">Intangible assets acquired</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">1,370<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAcquiredDuringPeriod', window );">Goodwill acquired</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 2,959<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetAcquisitionAxis=splp_PCSMosaicMember', window );">PCS Mosaic</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems', window );"><strong>Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetAcquisitionConsiderationTransferred', window );">Purchase price</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 23,600<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember', window );">Common Stock</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems', window );"><strong>Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_StockPurchaseAgreementSharesPurchasedPricePerShare', window );">Shares purchased (in dollars per share)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 5.50<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=splp_IGoMember', window );">iGo | Common Stock</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems', window );"><strong>Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction', window );">Percent of outstanding shares owned</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">90.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember', window );">Aerojet Rocketdyne Holdings, Inc.</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems', window );"><strong>Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in dollars per share)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 0.10<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts', window );">Transaction costs</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 2,154<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 2,154<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Purchase price</a></td> <td class="nump">$ 248,653<span></span> </td> <td class="nump">$ 248,653<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember', window );">Aerojet Rocketdyne Holdings, Inc. | Steel Connect, Inc (STCN)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems', window );"><strong>Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in dollars per share)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 0.01<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember', window );">Aerojet Rocketdyne Holdings, Inc. | Common Stock</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems', window );"><strong>Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ExchangeAgreementSharesExchanged', window );">Shares exchanged (in shares)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">3,597,744<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage', window );">Outstanding equity interests held, percentage</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">15.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember', window );">Aerojet Rocketdyne Holdings, Inc. | Series E Convertible Preferred Stock</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems', window );"><strong>Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage', window );">Outstanding equity interests held, percentage</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">85.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember', window );">Aerojet Rocketdyne Holdings, Inc. | Series E Convertible Preferred Stock | Steel Connect, Inc (STCN)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems', window );"><strong>Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ExchangeAgreementSharesExchanged', window );">Shares exchanged (in shares)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">3,500,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockConvertibleSharesIssuable', window );">Common stock issuable upon conversion of preferred stock (in shares)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">184,900,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=splp_IGoMember', window );">iGo</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems', window );"><strong>Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationConsiderationTransferred1', window );">Consideration</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 8,606<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis=splp_SLPowerElectronicsCorporationMember', window );">SLPE | Disposal Group, Held-for-sale, Not Discontinued Operations</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems', window );"><strong>Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration', window );">Sales price</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 144,500<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis=splp_SLPowerElectronicsCorporationMember', window );">SLPE | Discontinued Operations, Disposed of by Sale</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems', window );"><strong>Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Total revenue</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">19,408<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Income from operations before income taxes and equity method investments</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 72<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Asset Acquisition, Assets Acquired, Financing Receivable, After Allowance for Credit Loss</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_AssetAcquisitionAssetsAcquiredFinancingReceivableAfterAllowanceForCreditLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Asset Acquisition, Assets Acquired, Finite-Lived Intangible Assets</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_AssetAcquisitionAssetsAcquiredFiniteLivedIntangibleAssets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Asset Acquisition, Purchase Price, Finance Receivable Plus Profit Share Interest Premium</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_AssetAcquisitionPurchasePriceFinanceReceivablePlusProfitShareInterestPremium</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Exchange Agreement, Outstanding Equity Interests Held, Percentage</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_ExchangeAgreementSharesExchanged"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Exchange Agreement, Shares Exchanged</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_ExchangeAgreementSharesExchanged</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_StockPurchaseAgreementSharesPurchasedPricePerShare"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Stock Purchase Agreement, Shares Purchased, Price Per Share</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_StockPurchaseAgreementSharesPurchasedPricePerShare</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types1:perShareItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetAcquisitionConsiderationTransferred"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of consideration transferred in asset acquisition. Includes, but is not limited to, cash, liability incurred by acquirer, and equity interest issued by acquirer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479908/805-50-55-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480060/805-50-25-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 30<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480027/805-50-30-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 30<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480027/805-50-30-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AssetAcquisitionConsiderationTransferred</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationConsiderationTransferred1"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 30<br> -Paragraph 8<br> -SubTopic 30<br> -Topic 805<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479637/805-30-30-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -SubTopic 30<br> -Topic 805<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479581/805-30-50-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 30<br> -Paragraph 7<br> -SubTopic 30<br> -Topic 805<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479637/805-30-30-7<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationConsiderationTransferred1</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:perShareItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of consideration received or receivable for the disposal of assets and liabilities, including discontinued operation.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DisposalGroupIncludingDiscontinuedOperationConsideration</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAcquiredDuringPeriod"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized resulting from a business combination.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_GoodwillAcquiredDuringPeriod</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 1<br> -SubTopic 20<br> -Topic 940<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481913/940-20-25-1<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockConvertibleSharesIssuable"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of common shares issuable upon conversion of preferred stock.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PreferredStockConvertibleSharesIssuable</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 924<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-4<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of subsidiary's or equity investee's stock owned by parent company after stock transaction.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectIncSTCNMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectIncSTCNMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetAcquisitionAxis=splp_SecurityPremiumFinanceCompanyLLCMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AssetAcquisitionAxis=splp_SecurityPremiumFinanceCompanyLLCMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetAcquisitionAxis=splp_PCSMosaicMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AssetAcquisitionAxis=splp_PCSMosaicMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=splp_IGoMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_OwnershipAxis=splp_IGoMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=splp_SeriesEConvertiblePreferredStockMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=splp_SeriesEConvertiblePreferredStockMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=splp_IGoMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=splp_IGoMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis=splp_SLPowerElectronicsCorporationMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis=splp_SLPowerElectronicsCorporationMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisposalGroupClassificationAxis=us-gaap_DisposalGroupHeldforsaleNotDiscontinuedOperationsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DisposalGroupClassificationAxis=us-gaap_DisposalGroupHeldforsaleNotDiscontinuedOperationsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisposalGroupClassificationAxis=us-gaap_DiscontinuedOperationsDisposedOfBySaleMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DisposalGroupClassificationAxis=us-gaap_DiscontinuedOperationsDisposedOfBySaleMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>60 <FILENAME>R49.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991786077424"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Acquisitions and Divestitures - Purchase Consideration (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="2">9 Months Ended</th> </tr> <tr> <th class="th"><div>Jun. 30, 2023</div></th> <th class="th"><div>May 01, 2023</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Total estimated consideration, less cash acquired</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 0<span></span> </td> <td class="nump">$ 35,298<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember', window );">Aerojet Rocketdyne Holdings, Inc.</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned', window );">Fair value of Aerojet common stock</a></td> <td class="text"> <span></span> </td> <td class="nump">$ 202,733<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue', window );">Noncontrolling interest at fair value</a></td> <td class="text"> <span></span> </td> <td class="nump">48,900<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAcquiredFromAcquisition', window );">Less cash acquired</a></td> <td class="text"> <span></span> </td> <td class="num">(65,896)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Total estimated consideration, less cash acquired</a></td> <td class="nump">$ 248,653<span></span> </td> <td class="nump">248,653<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectCommonStockMember', window );">Steel Connect common stock | Aerojet Rocketdyne Holdings, Inc.</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentsFairValueDisclosure', window );">Fair value of previously held interests in Steel Connect:</a></td> <td class="text"> <span></span> </td> <td class="nump">14,910<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectSeriesCPreferredStockMember', window );">Steel Connect Series C Preferred Stock | Aerojet Rocketdyne Holdings, Inc.</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentsFairValueDisclosure', window );">Fair value of previously held interests in Steel Connect:</a></td> <td class="text"> <span></span> </td> <td class="nump">35,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectConvertibleNoteMember', window );">Steel Connect Convertible Note | Aerojet Rocketdyne Holdings, Inc.</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentsFairValueDisclosure', window );">Fair value of previously held interests in Steel Connect:</a></td> <td class="text"> <span></span> </td> <td class="nump">$ 13,006<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of equity interests (such as common shares, preferred shares, or partnership interest) issued or issuable to acquire the entity.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 805<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479581/805-30-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This element represents the fair value of the noncontrolling interest in the acquiree at the acquisition date.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAcquiredFromAcquisition"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow associated with the acquisition of business during the period (for example, cash that was held by the acquired business).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-12<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CashAcquiredFromAcquisition</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsFairValueDisclosure"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value portion of investment securities, including, but not limited to, marketable securities, derivative financial instruments, and investments accounted for under the equity method.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InvestmentsFairValueDisclosure</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectCommonStockMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectCommonStockMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectSeriesCPreferredStockMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectSeriesCPreferredStockMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectConvertibleNoteMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectConvertibleNoteMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>61 <FILENAME>R50.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991786239664"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Acquisitions and Divestitures - Assets and Liabilities Acquired (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="2">9 Months Ended</th> <th class="th" colspan="1"></th> </tr> <tr> <th class="th"><div>Jun. 30, 2023</div></th> <th class="th"><div>May 01, 2023</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 148,629<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 125,813<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Net assets acquired at fair value</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 0<span></span> </td> <td class="nump">$ 35,298<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred', window );">Measurement Period Adjustments, Net assets acquired at fair value</a></td> <td class="nump">$ 0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember', window );">Aerojet Rocketdyne Holdings, Inc.</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables', window );">Trade and other receivables</a></td> <td class="nump">36,900<span></span> </td> <td class="nump">$ 36,900<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables', window );">Measurement Period Adjustments, Trade and other receivables</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory', window );">Inventories, net</a></td> <td class="nump">6,900<span></span> </td> <td class="nump">6,900<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory', window );">Measurement Period Adjustments, Inventories, net</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets', window );">Prepaid expenses and other current assets</a></td> <td class="nump">5,000<span></span> </td> <td class="nump">5,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets', window );">Measurement Period Adjustments, Prepaid expenses and other current assets</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill', window );">Identifiable intangible assets</a></td> <td class="nump">35,500<span></span> </td> <td class="nump">36,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles', window );">Measurement Period Adjustments, Identifiable intangible assets</a></td> <td class="num">(500)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets', window );">Other non-current assets</a></td> <td class="nump">3,900<span></span> </td> <td class="nump">3,900<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets', window );">Measurement Period Adjustments, Other non-current assets</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment', window );">Property, plant and equipment, net</a></td> <td class="nump">3,400<span></span> </td> <td class="nump">3,400<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment', window );">Measurement Period Adjustments, Property, plant and equipment, net</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets', window );">Operating lease right-of-use assets</a></td> <td class="nump">29,250<span></span> </td> <td class="nump">29,250<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets', window );">Measurement Period Adjustments, Operating lease right-of-use assets</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments', window );">Investments</a></td> <td class="nump">202,733<span></span> </td> <td class="nump">202,733<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments', window );">Measurement Period Adjustments, Investments</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets', window );">Total assets acquired</a></td> <td class="nump">323,583<span></span> </td> <td class="nump">324,083<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets', window );">Measurement Period Adjustments, Total assets acquired</a></td> <td class="num">(500)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable', window );">Accounts payable</a></td> <td class="nump">26,300<span></span> </td> <td class="nump">26,300<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable', window );">Measurement Period Adjustments, Accounts payable</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities', window );">Accrued liabilities</a></td> <td class="nump">29,100<span></span> </td> <td class="nump">29,100<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities', window );">Measurement Period Adjustments, Accrued liabilities</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther', window );">Other current liabilities</a></td> <td class="nump">15,230<span></span> </td> <td class="nump">15,230<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther', window );">Measurement Period Adjustments, Other current liabilities</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability', window );">Long-term operating lease liabilities</a></td> <td class="nump">21,300<span></span> </td> <td class="nump">21,300<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability', window );">Measurement Period Adjustments, Long-term operating lease liabilities</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther', window );">Other non-current liabilities</a></td> <td class="nump">5,800<span></span> </td> <td class="nump">5,500<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther', window );">Measurement Period Adjustments, Other non-current liabilities</a></td> <td class="nump">300<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities', window );">Total liabilities assumed</a></td> <td class="nump">97,730<span></span> </td> <td class="nump">97,430<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities', window );">Measurement Period Adjustments, Total liabilities assumed</a></td> <td class="nump">300<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td> <td class="nump">22,800<span></span> </td> <td class="nump">22,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillPurchaseAccountingAdjustments', window );">Measurement Period Adjustments, Goodwill</a></td> <td class="nump">800<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Net assets acquired at fair value</a></td> <td class="nump">$ 248,653<span></span> </td> <td class="nump">$ 248,653<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Assets</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentAssets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Assets, Prepaid Expense and Other Assets</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsPrepaidExpenseAndOtherAssets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Assets, Receivables</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentAssetsReceivables</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Liabilities, Accounts Payable</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccountsPayable</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Liabilities, Accrued Liabilities</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesAccruedLiabilities</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Liabilities, Other</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentCurrentLiabilitiesOther</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Investments</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInvestments</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Liabilities</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLiabilities</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Noncurrent Liabilities, Operating Lease Liability</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOperatingLeaseLiability</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Noncurrent Liabilities, Other</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentNoncurrentLiabilitiesOther</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Operating Lease Right-of-Use Assets</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOperatingLeaseRightOfUseAssets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Other Noncurrent Assets</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentOtherNoncurrentAssets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accrued Liabilities</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedLiabilities</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Investments</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestments</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Operating Lease Liability</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOperatingLeaseLiability</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Operating Lease Right-of-Use Assets</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseAssets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to items of consideration transferred in connection with a business combination for which the initial accounting was incomplete.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-4A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to intangibles acquired in connection with a business combination for which the initial accounting was incomplete.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-4A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to inventory acquired in connection with a business combination for which the initial accounting was incomplete.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-4A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentInventory</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to property, plant, and equipment acquired in connection with a business combination for which the initial accounting was incomplete.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-4A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of assets acquired at the acquisition date.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of other liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of intangible assets, excluding goodwill, acquired at the acquisition date.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of inventory recognized as of the acquisition date.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 55<br> -Paragraph 37<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479303/805-10-55-37<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities assumed at the acquisition date.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of other liabilities due after one year or the normal operating cycle, if longer, assumed at the acquisition date.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of property, plant, and equipment recognized as of the acquisition date.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 55<br> -Paragraph 37<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479303/805-10-55-37<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482598/350-20-45-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_Goodwill</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillPurchaseAccountingAdjustments"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) from adjustments after acquisition date under purchase accounting of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 16<br> -SubTopic 10<br> -Topic 805<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479405/805-10-25-16<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_GoodwillPurchaseAccountingAdjustments</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>62 <FILENAME>R51.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991791937232"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Acquisitions and Divestitures - Intangible Assets (Details) - Aerojet Rocketdyne Holdings, Inc. - USD ($)<br> $ in Thousands</strong></div></th> <th class="th"><div>Jun. 30, 2023</div></th> <th class="th"><div>May 01, 2023</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill', window );">Estimated fair value of identifiable intangible assets</a></td> <td class="nump">$ 35,500<span></span> </td> <td class="nump">$ 36,000<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember', window );">Trade Names</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets', window );">Trade name</a></td> <td class="nump">$ 10,500<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember', window );">Customer Relationships</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife', window );">Useful Life (Years)</a></td> <td class="text">7 years<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles', window );">Customer relationships</a></td> <td class="nump">$ 25,000<span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average amortization period of finite-lived intangible assets acquired either individually or as part of a group of assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:durationItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit, acquired at the acquisition date.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of intangible assets, excluding goodwill, acquired at the acquisition date.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of identifiable intangible assets recognized as of the acquisition date.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 55<br> -Paragraph 37<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479303/805-10-55-37<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>63 <FILENAME>R52.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991781077680"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Acquisitions and Divestitures - Pro Forma Information (Details) - USD ($)<br> $ / shares in Units, $ in Thousands</strong></div></th> <th class="th" colspan="6">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> <th class="th" colspan="1">12 Months Ended</th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Jun. 30, 2023</div></th> <th class="th"><div>Mar. 31, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Jun. 30, 2022</div></th> <th class="th"><div>Mar. 31, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_AsReportedAbstract', window );"><strong>As Reported [Abstract]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Total revenue</a></td> <td class="nump">$ 492,254<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 425,673<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 1,438,550<span></span> </td> <td class="nump">$ 1,272,826<span></span> </td> <td class="nump">$ 1,695,441<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss before income taxes and equity method investments</a></td> <td class="nump">30,046<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">45,023<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">121,542<span></span> </td> <td class="nump">191,105<span></span> </td> <td class="nump">275,498<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income</a></td> <td class="nump">$ 27,887<span></span> </td> <td class="nump">$ 58,615<span></span> </td> <td class="nump">$ 24,803<span></span> </td> <td class="nump">$ 36,428<span></span> </td> <td class="nump">$ 92,113<span></span> </td> <td class="nump">$ 4,541<span></span> </td> <td class="nump">$ 111,305<span></span> </td> <td class="nump">$ 133,082<span></span> </td> <td class="nump">$ 206,165<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic', window );">Net income attributable to common unitholders -basic (in dollars per share)</a></td> <td class="nump">$ 1.20<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 1.57<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 5.10<span></span> </td> <td class="nump">$ 5.85<span></span> </td> <td class="nump">$ 9.03<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted', window );">Net income attributable to common unitholders - diluted (in dollars per share)</a></td> <td class="nump">$ 1.14<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 1.45<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 4.68<span></span> </td> <td class="nump">$ 5.26<span></span> </td> <td class="nump">$ 8.12<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember', window );">Aerojet Rocketdyne Holdings, Inc.</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionProFormaInformationAbstract', window );"><strong>Pro Forma</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsProFormaRevenue', window );">Total revenue</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 1,902,177<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest', window );">Income from operations before income taxes and equity method investments</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">284,111<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss', window );">Net income</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 271,215<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic', window );">Net income per common unit - basic (in shares)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 11.62<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted', window );">Net income per common unit - diluted (in shares)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 10.33<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_AsReportedAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>As Reported</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_AsReportedAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Business Acquisition, Pro Forma Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_BusinessAcquisitionProFormaIncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsIncomeTaxesNoncontrollingInterest</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The pro forma basic net income per share for a period as if the business combination or combinations had been completed at the beginning of a period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -SubTopic 10<br> -Topic 805<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(3)<br> -SubTopic 10<br> -Topic 805<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionProFormaEarningsPerShareBasic</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:perShareItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The pro forma diluted net income per share for a period as if the business combination or combinations had been completed at the beginning of a period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -SubTopic 10<br> -Topic 805<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(3)<br> -SubTopic 10<br> -Topic 805<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionProFormaEarningsPerShareDiluted</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:perShareItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionProFormaInformationAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionProFormaInformationAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The pro forma net Income or Loss for the period as if the business combination or combinations had been completed at the beginning of a period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionsProFormaNetIncomeLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionsProFormaRevenue"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionsProFormaRevenue</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations before deduction of income tax expense (benefit) and income (loss) attributable to noncontrolling interest, and addition of income (loss) from equity method investments.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per unit of ownership amount after tax of income (loss) available to limited partnership (LP) unit-holder and units that would have been outstanding assuming the issuance of limited partner units for dilutive potential units outstanding.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:perShareItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net income (loss) allocated to each outstanding limited partnership and general partnership unit.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:perShareItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19<br><br>Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 29: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 33: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4J<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J<br><br>Reference 34: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-2<br><br>Reference 38: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br><br>Reference 39: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProfitLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 924<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-4<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>64 <FILENAME>R53.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991786363584"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Loans Receivable, Including Loans Held For Sale - Loans Receivable (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Jun. 30, 2023</div></th> <th class="th"><div>Mar. 31, 2023</div></th> <th class="th"><div>Dec. 31, 2022</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Jun. 30, 2022</div></th> <th class="th"><div>Mar. 31, 2022</div></th> <th class="th"><div>Dec. 31, 2021</div></th> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementBasisAxis=us-gaap_EstimateOfFairValueFairValueDisclosureMember', window );">Estimate of Fair Value Measurement</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal', window );">Total loans receivable, net</a></td> <td class="nump">$ 1,949,294<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 1,548,035<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross', window );">Financing receivable, including loans held for sale, gross, total</a></td> <td class="nump">$ 1,207,305<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 982,008<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale', window );">Financing receivable, ratio to total, including loans held for sale (as a percent)</a></td> <td class="nump">100.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">100.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableGrossCurrent', window );">Financing receivable, gross, current</a></td> <td class="nump">$ 732,146<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 558,760<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableGrossNoncurrent', window );">Financing receivable, gross, non-current</a></td> <td class="nump">475,159<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">423,248<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Allowance for loan losses, total</a></td> <td class="num">(65,040)<span></span> </td> <td class="num">$ (34,111)<span></span> </td> <td class="num">$ (36,693)<span></span> </td> <td class="num">(29,690)<span></span> </td> <td class="num">$ (21,377)<span></span> </td> <td class="num">$ (16,502)<span></span> </td> <td class="num">$ (13,816)<span></span> </td> <td class="num">$ (13,925)<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForNotesAndLoansReceivableCurrent', window );">Allowance for loan losses, current</a></td> <td class="num">(65,040)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(29,690)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent', window );">Allowance for loan losses, non-current</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal', window );">Total loans receivable, net</a></td> <td class="nump">1,142,265<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">952,318<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableNetCurrent', window );">Loans receivable, net, current</a></td> <td class="nump">667,106<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">529,070<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableNetNoncurrent', window );">Loans receivable, net, noncurrent</a></td> <td class="nump">475,159<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">423,248<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent', window );">Loans receivable, including loans held for sale, current</a></td> <td class="nump">1,443,166<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">1,131,745<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent', window );">Loans receivable, including loans held for sale, non-current</a></td> <td class="nump">475,159<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">423,248<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialLoansHeldForSaleMember', window );">Loans held for sale</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross', window );">Financing receivable, including loans held for sale, gross, total</a></td> <td class="nump">776,060<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">602,675<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableGrossCurrent', window );">Financing receivable, gross, current</a></td> <td class="nump">776,060<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">602,675<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableGrossNoncurrent', window );">Financing receivable, gross, non-current</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialRealEstateOwnerOccupiedReceivableMember', window );">Commercial real estate loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross', window );">Financing receivable, including loans held for sale, gross, total</a></td> <td class="nump">$ 1,563<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 987<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale', window );">Financing receivable, ratio to total, including loans held for sale (as a percent)</a></td> <td class="nump">0.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">0.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableGrossCurrent', window );">Financing receivable, gross, current</a></td> <td class="nump">$ 0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableGrossNoncurrent', window );">Financing receivable, gross, non-current</a></td> <td class="nump">1,563<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">987<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialPortfolioSegmentMember', window );">Commercial and industrial</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross', window );">Financing receivable, including loans held for sale, gross, total</a></td> <td class="nump">$ 1,051,804<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 857,817<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale', window );">Financing receivable, ratio to total, including loans held for sale (as a percent)</a></td> <td class="nump">87.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">87.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableGrossCurrent', window );">Financing receivable, gross, current</a></td> <td class="nump">$ 614,488<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 472,934<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableGrossNoncurrent', window );">Financing receivable, gross, non-current</a></td> <td class="nump">437,316<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">384,883<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember', window );">Consumer loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross', window );">Financing receivable, including loans held for sale, gross, total</a></td> <td class="nump">$ 153,938<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 123,204<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale', window );">Financing receivable, ratio to total, including loans held for sale (as a percent)</a></td> <td class="nump">13.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">13.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableGrossCurrent', window );">Financing receivable, gross, current</a></td> <td class="nump">$ 117,658<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 85,826<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableGrossNoncurrent', window );">Financing receivable, gross, non-current</a></td> <td class="nump">36,280<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">37,378<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Allowance for loan losses, total</a></td> <td class="num">$ (11,081)<span></span> </td> <td class="num">$ (11,080)<span></span> </td> <td class="num">$ (15,024)<span></span> </td> <td class="num">$ (11,169)<span></span> </td> <td class="num">$ (7,900)<span></span> </td> <td class="num">$ (5,262)<span></span> </td> <td class="num">$ (4,470)<span></span> </td> <td class="num">$ (4,697)<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Notes and Loans Receivable Gross, Ratio to Total Including Loans Held for Sale</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_NotesAndLoansReceivableGrossRatioToTotalIncludingLoansHeldForSale</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types1:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Notes and Loans Receivable, Including Loans Held for Sale, Gross</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_NotesAndLoansReceivableIncludingLoansHeldForSaleGross</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Notes and Loans Receivable Including Loans Held for Sale, Net, Total</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_NotesAndLoansReceivableIncludingLoansHeldForSaleNetTotal</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Notes, Loans and Financing Receivable, Including Loans Held For Sale, Net, Current</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Notes, Loans and Financing Receivable, Including Loans Held For Sale, Net, Non-current</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_NotesLoansandFinancingReceivableIncludingLoansHeldForSaleNetNoncurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsNotesAndLoansReceivableLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AccountsNotesAndLoansReceivableLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForNotesAndLoansReceivableCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on financing receivable, classified as current.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-4<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AllowanceForNotesAndLoansReceivableCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on financing receivable, classified as noncurrent.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-4<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AllowanceForNotesAndLoansReceivableNoncurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableAllowanceForCreditLosses"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (a)<br> -Subparagraph (1)<br> -Publisher SEC<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (a)<br> -Subparagraph (3)<br> -Publisher SEC<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (c)<br> -Publisher SEC<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(7)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)(1)<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableAllowanceForCreditLosses</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesAndLoansReceivableGrossCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amortized cost, before allowance for credit loss, of financing receivable classified as current. Excludes net investment in lease.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-9<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NotesAndLoansReceivableGrossCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesAndLoansReceivableGrossNoncurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amortized cost, before allowance for credit loss, of financing receivable classified as noncurrent. Excludes net investment in lease.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NotesAndLoansReceivableGrossNoncurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesAndLoansReceivableNetCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amortized cost, after allowance for credit loss, of financing receivable classified as current. Excludes net investment in lease.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-9<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NotesAndLoansReceivableNetCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesAndLoansReceivableNetNoncurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of financing receivable, classified as noncurrent.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NotesAndLoansReceivableNetNoncurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByMeasurementBasisAxis=us-gaap_EstimateOfFairValueFairValueDisclosureMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueByMeasurementBasisAxis=us-gaap_EstimateOfFairValueFairValueDisclosureMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialLoansHeldForSaleMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialLoansHeldForSaleMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialRealEstateOwnerOccupiedReceivableMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialRealEstateOwnerOccupiedReceivableMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialPortfolioSegmentMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialPortfolioSegmentMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>65 <FILENAME>R54.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991782636912"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loans Receivable, Including Loans Held For Sale - Narrative (Details)<br> loan in Thousands, $ in Thousands</strong></div></th> <th class="th" colspan="1">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> <th class="th" colspan="1"></th> </tr> <tr> <th class="th"> <div>Sep. 30, 2023 </div> <div>USD ($) </div> <div>loan</div> </th> <th class="th"> <div>Sep. 30, 2023 </div> <div>USD ($) </div> <div>loan</div> </th> <th class="th"> <div>Sep. 30, 2022 </div> <div>USD ($)</div> </th> <th class="th"> <div>Dec. 31, 2022 </div> <div>USD ($)</div> </th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">$ 1,207,305<span></span> </td> <td class="nump">$ 1,207,305<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 982,008<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToPurchaseLoansHeldForSale', window );">Increase in loans held for sale</a></td> <td class="text"> <span></span> </td> <td class="nump">14,104,112<span></span> </td> <td class="nump">$ 11,822,704<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FinancingReceivableReservePeriodIncreaseDecrease', window );">Increase in loan reserve</a></td> <td class="text"> <span></span> </td> <td class="nump">32,909<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FinancingReceivableReserve', window );">Loan reserve</a></td> <td class="nump">$ 36,923<span></span> </td> <td class="nump">$ 36,923<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FinancingReceivableReservePercentage', window );">Loan reserve percentage</a></td> <td class="nump">100.00%<span></span> </td> <td class="nump">100.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing', window );">Loans past due 90 days or more</a></td> <td class="nump">$ 13,970<span></span> </td> <td class="nump">$ 13,970<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">15,940<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus', window );">Nonaccrual loans</a></td> <td class="nump">37,721<span></span> </td> <td class="nump">37,721<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">788<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherBorrowings', window );">Other borrowings</a></td> <td class="nump">20,309<span></span> </td> <td class="nump">20,309<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">41,682<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongtermDebtTypeAxis=splp_LiabilitiesAssociatedWithPPPLoanMember', window );">Liabilities Associated with PPP Loan</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherBorrowings', window );">Other borrowings</a></td> <td class="nump">20,309<span></span> </td> <td class="nump">20,309<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">41,682<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember', window );">Commercial and industrial</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">1,051,804<span></span> </td> <td class="nump">1,051,804<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">857,817<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing', window );">Loans past due 90 days or more</a></td> <td class="nump">9,760<span></span> </td> <td class="nump">9,760<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">11,260<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus', window );">Nonaccrual loans</a></td> <td class="nump">37,721<span></span> </td> <td class="nump">37,721<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">788<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember', window );">Consumer loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">153,938<span></span> </td> <td class="nump">153,938<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">123,204<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing', window );">Loans past due 90 days or more</a></td> <td class="nump">4,210<span></span> </td> <td class="nump">4,210<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">4,680<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus', window );">Nonaccrual loans</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PledgedStatusAxis=us-gaap_AssetPledgedAsCollateralMember', window );">Asset Pledged as Collateral</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">428,221<span></span> </td> <td class="nump">428,221<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">323,740<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnusualOrInfrequentItemAxis=splp_LoanModificationsCOVID19Member', window );">Loan Modifications, COVID-19</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">$ 1,128<span></span> </td> <td class="nump">$ 1,128<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FinancingReceivableNumberOfShortTermDeferments', window );">Short-term deferments on loan balances | loan</a></td> <td class="nump">4,063<span></span> </td> <td class="nump">4,063<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FinancingReceivableAfterAllowanceForCreditLossPercentage', window );">Percentage of total loan balances</a></td> <td class="nump">0.09%<span></span> </td> <td class="nump">0.09%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis=splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember', window );">Small Business Administration (SBA), CARES Act, Paycheck Protection Program</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">$ 23,307<span></span> </td> <td class="nump">$ 23,307<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">48,656<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentDecreaseForgiveness', window );">Decrease due to forgiveness of loan</a></td> <td class="text"> <span></span> </td> <td class="nump">25,348<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LegalEntityAxis=splp_WebbankMember', window );">WebBank</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ServicingAsset', window );">Servicing asset</a></td> <td class="nump">1,745<span></span> </td> <td class="nump">1,745<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 2,700<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfLoansHeldForSale', window );">Proceeds from loans held for sale</a></td> <td class="text"> <span></span> </td> <td class="nump">13,811,235<span></span> </td> <td class="nump">$ 11,565,876<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease', window );">Allowance for loan loss increase</a></td> <td class="nump">$ 30,929<span></span> </td> <td class="nump">$ 35,350<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage', window );">Allowance for loan loss increase, percentage</a></td> <td class="nump">90.70%<span></span> </td> <td class="nump">119.10%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_FinancingReceivableAfterAllowanceForCreditLossPercentage"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Financing Receivable, after Allowance for Credit Loss, Percentage</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_FinancingReceivableAfterAllowanceForCreditLossPercentage</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types1:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Financing Receivable, Allowance for Credit Loss, Period Increase (Decrease), Percentage</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_FinancingReceivableAllowanceForCreditLossPeriodIncreaseDecreasePercentage</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types1:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_FinancingReceivableNumberOfShortTermDeferments"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Financing Receivable, Number Of Short-Term Deferments</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_FinancingReceivableNumberOfShortTermDeferments</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:integerItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_FinancingReceivableReserve"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Financing Receivable, Reserve</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_FinancingReceivableReserve</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_FinancingReceivableReservePercentage"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Financing Receivable, Reserve, Percentage</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_FinancingReceivableReservePercentage</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_FinancingReceivableReservePeriodIncreaseDecrease"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Financing Receivable, Reserve, Period Increase (Decrease)</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_FinancingReceivableReservePeriodIncreaseDecrease</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsNotesAndLoansReceivableLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AccountsNotesAndLoansReceivableLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentDecreaseForgiveness"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Decrease for amounts of indebtedness forgiven by the holder of the debt instrument.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtInstrumentDecreaseForgiveness</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in allowance for credit loss on financing receivable.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amortized cost of financing receivable 90 days or more past due and still accruing. Excludes net investment in lease.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 80<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479294/326-20-55-80<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 16<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amortized cost of financing receivable on nonaccrual status. Excludes net investment in lease.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 16<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (a)<br> -Subparagraph (3)<br> -Publisher SEC<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (a)<br> -Subparagraph (2)<br> -Publisher SEC<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesReceivableNet"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amortized cost, after allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(5)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NotesReceivableNet</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherBorrowings"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The carrying amount as of the balance sheet date for the aggregate of other miscellaneous borrowings owed by the reporting entity.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.13,16)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OtherBorrowings</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToPurchaseLoansHeldForSale"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate cash outflow used to purchase all loans that are held with the intention to resell in the near future.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 21<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-21<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PaymentsToPurchaseLoansHeldForSale</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleOfLoansHeldForSale"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow resulting from the sale of loans classified as held-for-sale, including proceeds from loans sold through mortgage securitization.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-16<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-21<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProceedsFromSaleOfLoansHeldForSale</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ServicingAsset"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate amount of servicing assets that are subsequently measured at fair value and servicing assets that are subsequently measured using the amortization method.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 860<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481260/860-50-45-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ServicingAsset</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongtermDebtTypeAxis=splp_LiabilitiesAssociatedWithPPPLoanMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LongtermDebtTypeAxis=splp_LiabilitiesAssociatedWithPPPLoanMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PledgedStatusAxis=us-gaap_AssetPledgedAsCollateralMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PledgedStatusAxis=us-gaap_AssetPledgedAsCollateralMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnusualOrInfrequentItemAxis=splp_LoanModificationsCOVID19Member"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_UnusualOrInfrequentItemAxis=splp_LoanModificationsCOVID19Member</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis=splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis=splp_SmallBusinessAdministrationSBACARESActPaycheckProtectionProgramMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=splp_WebbankMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_LegalEntityAxis=splp_WebbankMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>66 <FILENAME>R55.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991783549552"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loans Receivable, Including Loans Held For Sale - Changes in Allowance for Loan and Lease Losses (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="6">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Jun. 30, 2023</div></th> <th class="th"><div>Mar. 31, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Jun. 30, 2022</div></th> <th class="th"><div>Mar. 31, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward', window );"><strong>Financing Receivable, Allowance for Credit Loss [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Beginning balance</a></td> <td class="nump">$ 34,111<span></span> </td> <td class="nump">$ 36,693<span></span> </td> <td class="nump">$ 29,690<span></span> </td> <td class="nump">$ 16,502<span></span> </td> <td class="nump">$ 13,816<span></span> </td> <td class="nump">$ 13,925<span></span> </td> <td class="nump">$ 29,690<span></span> </td> <td class="nump">$ 13,925<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs', window );">Charge-offs</a></td> <td class="num">(6,433)<span></span> </td> <td class="num">(6,288)<span></span> </td> <td class="num">(6,032)<span></span> </td> <td class="num">(2,384)<span></span> </td> <td class="num">(1,889)<span></span> </td> <td class="num">(2,220)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery', window );">Recoveries</a></td> <td class="nump">393<span></span> </td> <td class="nump">502<span></span> </td> <td class="nump">487<span></span> </td> <td class="nump">666<span></span> </td> <td class="nump">692<span></span> </td> <td class="nump">829<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProvisionForLoanLossesExpensed', window );">Provision</a></td> <td class="nump">36,969<span></span> </td> <td class="nump">3,204<span></span> </td> <td class="nump">7,806<span></span> </td> <td class="nump">6,593<span></span> </td> <td class="nump">3,883<span></span> </td> <td class="nump">1,282<span></span> </td> <td class="nump">47,979<span></span> </td> <td class="nump">11,758<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Ending balance</a></td> <td class="nump">65,040<span></span> </td> <td class="nump">34,111<span></span> </td> <td class="nump">36,693<span></span> </td> <td class="nump">21,377<span></span> </td> <td class="nump">16,502<span></span> </td> <td class="nump">13,816<span></span> </td> <td class="nump">65,040<span></span> </td> <td class="nump">21,377<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember', window );">Cumulative Effect, Period of Adoption, Adjustment | Impact of adopting current expected credit loss accounting guidance (see Note 1)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward', window );"><strong>Financing Receivable, Allowance for Credit Loss [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Beginning balance</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">4,742<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">4,742<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember', window );">Commercial real estate loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward', window );"><strong>Financing Receivable, Allowance for Credit Loss [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Beginning balance</a></td> <td class="nump">48<span></span> </td> <td class="nump">41<span></span> </td> <td class="nump">28<span></span> </td> <td class="nump">25<span></span> </td> <td class="nump">25<span></span> </td> <td class="nump">23<span></span> </td> <td class="nump">28<span></span> </td> <td class="nump">23<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs', window );">Charge-offs</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery', window );">Recoveries</a></td> <td class="nump">0<span></span> </td> <td class="nump">54<span></span> </td> <td class="nump">5<span></span> </td> <td class="nump">7<span></span> </td> <td class="nump">6<span></span> </td> <td class="nump">7<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProvisionForLoanLossesExpensed', window );">Provision</a></td> <td class="nump">1<span></span> </td> <td class="num">(47)<span></span> </td> <td class="nump">7<span></span> </td> <td class="num">(5)<span></span> </td> <td class="num">(6)<span></span> </td> <td class="num">(5)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Ending balance</a></td> <td class="nump">49<span></span> </td> <td class="nump">48<span></span> </td> <td class="nump">41<span></span> </td> <td class="nump">27<span></span> </td> <td class="nump">25<span></span> </td> <td class="nump">25<span></span> </td> <td class="nump">49<span></span> </td> <td class="nump">27<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember', window );">Commercial real estate loans | Cumulative Effect, Period of Adoption, Adjustment | Impact of adopting current expected credit loss accounting guidance (see Note 1)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward', window );"><strong>Financing Receivable, Allowance for Credit Loss [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Beginning balance</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">1<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">1<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember', window );">Commercial and industrial</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward', window );"><strong>Financing Receivable, Allowance for Credit Loss [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Beginning balance</a></td> <td class="nump">22,983<span></span> </td> <td class="nump">21,628<span></span> </td> <td class="nump">18,493<span></span> </td> <td class="nump">11,215<span></span> </td> <td class="nump">9,321<span></span> </td> <td class="nump">9,205<span></span> </td> <td class="nump">18,493<span></span> </td> <td class="nump">9,205<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs', window );">Charge-offs</a></td> <td class="num">(4,569)<span></span> </td> <td class="num">(3,826)<span></span> </td> <td class="num">(3,493)<span></span> </td> <td class="num">(1,672)<span></span> </td> <td class="num">(1,005)<span></span> </td> <td class="num">(947)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery', window );">Recoveries</a></td> <td class="nump">305<span></span> </td> <td class="nump">366<span></span> </td> <td class="nump">328<span></span> </td> <td class="nump">396<span></span> </td> <td class="nump">410<span></span> </td> <td class="nump">415<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProvisionForLoanLossesExpensed', window );">Provision</a></td> <td class="nump">35,191<span></span> </td> <td class="nump">4,815<span></span> </td> <td class="nump">5,156<span></span> </td> <td class="nump">3,511<span></span> </td> <td class="nump">2,489<span></span> </td> <td class="nump">648<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Ending balance</a></td> <td class="nump">53,910<span></span> </td> <td class="nump">22,983<span></span> </td> <td class="nump">21,628<span></span> </td> <td class="nump">13,450<span></span> </td> <td class="nump">11,215<span></span> </td> <td class="nump">9,321<span></span> </td> <td class="nump">53,910<span></span> </td> <td class="nump">13,450<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember', window );">Commercial and industrial | Cumulative Effect, Period of Adoption, Adjustment | Impact of adopting current expected credit loss accounting guidance (see Note 1)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward', window );"><strong>Financing Receivable, Allowance for Credit Loss [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Beginning balance</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">1,144<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">1,144<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember', window );">Consumer loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward', window );"><strong>Financing Receivable, Allowance for Credit Loss [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Beginning balance</a></td> <td class="nump">11,080<span></span> </td> <td class="nump">15,024<span></span> </td> <td class="nump">11,169<span></span> </td> <td class="nump">5,262<span></span> </td> <td class="nump">4,470<span></span> </td> <td class="nump">4,697<span></span> </td> <td class="nump">11,169<span></span> </td> <td class="nump">4,697<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs', window );">Charge-offs</a></td> <td class="num">(1,864)<span></span> </td> <td class="num">(2,462)<span></span> </td> <td class="num">(2,539)<span></span> </td> <td class="num">(712)<span></span> </td> <td class="num">(884)<span></span> </td> <td class="num">(1,273)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery', window );">Recoveries</a></td> <td class="nump">88<span></span> </td> <td class="nump">82<span></span> </td> <td class="nump">154<span></span> </td> <td class="nump">263<span></span> </td> <td class="nump">276<span></span> </td> <td class="nump">407<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProvisionForLoanLossesExpensed', window );">Provision</a></td> <td class="nump">1,777<span></span> </td> <td class="num">(1,564)<span></span> </td> <td class="nump">2,643<span></span> </td> <td class="nump">3,087<span></span> </td> <td class="nump">1,400<span></span> </td> <td class="nump">639<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Ending balance</a></td> <td class="nump">$ 11,081<span></span> </td> <td class="nump">$ 11,080<span></span> </td> <td class="nump">15,024<span></span> </td> <td class="nump">$ 7,900<span></span> </td> <td class="nump">$ 5,262<span></span> </td> <td class="nump">$ 4,470<span></span> </td> <td class="nump">11,081<span></span> </td> <td class="nump">$ 7,900<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember', window );">Consumer loans | Cumulative Effect, Period of Adoption, Adjustment | Impact of adopting current expected credit loss accounting guidance (see Note 1)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward', window );"><strong>Financing Receivable, Allowance for Credit Loss [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Beginning balance</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 3,597<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 3,597<span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableAllowanceForCreditLosses"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (a)<br> -Subparagraph (1)<br> -Publisher SEC<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (a)<br> -Subparagraph (3)<br> -Publisher SEC<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (c)<br> -Publisher SEC<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(7)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)(1)<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableAllowanceForCreditLosses</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in allowance for credit loss on financing receivable from recovery.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 79<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479294/326-20-55-79<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)(4)<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of writeoff of financing receivable, charged against allowance for credit loss.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 79<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479294/326-20-55-79<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-6<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)(3)<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProvisionForLoanLossesExpensed"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of credit loss expense (reversal of expense) for financing receivable.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProvisionForLoanLossesExpensed</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201613Member"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201613Member</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>67 <FILENAME>R56.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991792841488"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Loans Receivable, Including Loans Held For Sale - Allowance for Loan and Lease Losses and Outstanding Loans (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Jun. 30, 2023</div></th> <th class="th"><div>Mar. 31, 2023</div></th> <th class="th"><div>Dec. 31, 2022</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Jun. 30, 2022</div></th> <th class="th"><div>Mar. 31, 2022</div></th> <th class="th"><div>Dec. 31, 2021</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1', window );">Allowance for loan losses, individually evaluated for impairment</a></td> <td class="nump">$ 37,828<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 833<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment', window );">Allowance for loan losses, collectively evaluated for impairment</a></td> <td class="nump">27,212<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">28,857<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Allowance for loan losses, total</a></td> <td class="nump">65,040<span></span> </td> <td class="nump">$ 34,111<span></span> </td> <td class="nump">$ 36,693<span></span> </td> <td class="nump">29,690<span></span> </td> <td class="nump">$ 21,377<span></span> </td> <td class="nump">$ 16,502<span></span> </td> <td class="nump">$ 13,816<span></span> </td> <td class="nump">$ 13,925<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment', window );">Outstanding loan balances, individually evaluated for impairment</a></td> <td class="nump">39,998<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">4,365<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment', window );">Outstanding loan balances, collectively evaluated for impairment</a></td> <td class="nump">1,167,307<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">977,643<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">1,207,305<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">982,008<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember', window );">Commercial real estate loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1', window );">Allowance for loan losses, individually evaluated for impairment</a></td> <td class="nump">8<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">8<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment', window );">Allowance for loan losses, collectively evaluated for impairment</a></td> <td class="nump">41<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">20<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Allowance for loan losses, total</a></td> <td class="nump">49<span></span> </td> <td class="nump">48<span></span> </td> <td class="nump">41<span></span> </td> <td class="nump">28<span></span> </td> <td class="nump">27<span></span> </td> <td class="nump">25<span></span> </td> <td class="nump">25<span></span> </td> <td class="nump">23<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment', window );">Outstanding loan balances, individually evaluated for impairment</a></td> <td class="nump">8<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">8<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment', window );">Outstanding loan balances, collectively evaluated for impairment</a></td> <td class="nump">1,555<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">979<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">1,563<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">987<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember', window );">Commercial and industrial</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1', window );">Allowance for loan losses, individually evaluated for impairment</a></td> <td class="nump">37,820<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">825<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment', window );">Allowance for loan losses, collectively evaluated for impairment</a></td> <td class="nump">16,090<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">17,668<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Allowance for loan losses, total</a></td> <td class="nump">53,910<span></span> </td> <td class="nump">22,983<span></span> </td> <td class="nump">21,628<span></span> </td> <td class="nump">18,493<span></span> </td> <td class="nump">13,450<span></span> </td> <td class="nump">11,215<span></span> </td> <td class="nump">9,321<span></span> </td> <td class="nump">9,205<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment', window );">Outstanding loan balances, individually evaluated for impairment</a></td> <td class="nump">39,990<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">4,357<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment', window );">Outstanding loan balances, collectively evaluated for impairment</a></td> <td class="nump">1,011,814<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">853,460<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">1,051,804<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">857,817<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember', window );">Consumer loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1', window );">Allowance for loan losses, individually evaluated for impairment</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment', window );">Allowance for loan losses, collectively evaluated for impairment</a></td> <td class="nump">11,081<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">11,169<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableAllowanceForCreditLosses', window );">Allowance for loan losses, total</a></td> <td class="nump">11,081<span></span> </td> <td class="nump">$ 11,080<span></span> </td> <td class="nump">$ 15,024<span></span> </td> <td class="nump">11,169<span></span> </td> <td class="nump">$ 7,900<span></span> </td> <td class="nump">$ 5,262<span></span> </td> <td class="nump">$ 4,470<span></span> </td> <td class="nump">$ 4,697<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment', window );">Outstanding loan balances, individually evaluated for impairment</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment', window );">Outstanding loan balances, collectively evaluated for impairment</a></td> <td class="nump">153,938<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">123,204<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">$ 153,938<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 123,204<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsNotesAndLoansReceivableLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AccountsNotesAndLoansReceivableLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableAllowanceForCreditLosses"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (a)<br> -Subparagraph (1)<br> -Publisher SEC<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (a)<br> -Subparagraph (3)<br> -Publisher SEC<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (c)<br> -Publisher SEC<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(7)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)(1)<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableAllowanceForCreditLosses</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (g)<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (g)<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The balance of financing receivables that were collectively evaluated for impairment.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 4<br> -Subparagraph (SAB Topic 6.L(5)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480418/310-10-S99-4<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11C<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11C<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The balance of financing receivables that were individually evaluated for impairment.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11C<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11C<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 4<br> -Subparagraph (SAB Topic 6.L(5)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480418/310-10-S99-4<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesReceivableGross"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amortized cost, before allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 80<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479294/326-20-55-80<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 79<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479294/326-20-55-79<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (a)<br> -Subparagraph (1)<br> -Publisher SEC<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (a)<br> -Subparagraph (2)<br> -Publisher SEC<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1404<br> -Paragraph (a)<br> -Publisher SEC<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-14<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7A<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NotesReceivableGross</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>68 <FILENAME>R57.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991786391728"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Loans Receivable, Including Loans Held For Sale - Past Due Loans (Accruing and Nonaccruing) (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">$ 1,207,305<span></span> </td> <td class="nump">$ 982,008<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing', window );">Recorded Investment In Accruing Loans 90+ Days Past Due</a></td> <td class="nump">13,970<span></span> </td> <td class="nump">15,940<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus', window );">Nonaccrual Loans That Are Current</a></td> <td class="nump">37,721<span></span> </td> <td class="nump">788<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancialAssetNotPastDueMember', window );">Current</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">1,173,935<span></span> </td> <td class="nump">948,798<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivablesPeriodPastDueAxis=splp_FinancialAsset30To89DaysPastDueMember', window );">30-89 Days Past Due</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">19,400<span></span> </td> <td class="nump">17,270<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember', window );">90+ Days Past Due</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">13,970<span></span> </td> <td class="nump">15,940<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancialAssetPastDueMember', window );">Total Past Due</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">33,370<span></span> </td> <td class="nump">33,210<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember', window );">Commercial real estate loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">1,563<span></span> </td> <td class="nump">987<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing', window );">Recorded Investment In Accruing Loans 90+ Days Past Due</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus', window );">Nonaccrual Loans That Are Current</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember', window );">Commercial real estate loans | Current</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">1,563<span></span> </td> <td class="nump">987<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember', window );">Commercial real estate loans | 30-89 Days Past Due</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember', window );">Commercial real estate loans | 90+ Days Past Due</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember', window );">Commercial real estate loans | Total Past Due</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember', window );">Commercial and industrial</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">1,051,804<span></span> </td> <td class="nump">857,817<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing', window );">Recorded Investment In Accruing Loans 90+ Days Past Due</a></td> <td class="nump">9,760<span></span> </td> <td class="nump">11,260<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus', window );">Nonaccrual Loans That Are Current</a></td> <td class="nump">37,721<span></span> </td> <td class="nump">788<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember', window );">Commercial and industrial | Current</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">1,027,364<span></span> </td> <td class="nump">832,757<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember', window );">Commercial and industrial | 30-89 Days Past Due</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">14,680<span></span> </td> <td class="nump">13,800<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember', window );">Commercial and industrial | 90+ Days Past Due</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">9,760<span></span> </td> <td class="nump">11,260<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember', window );">Commercial and industrial | Total Past Due</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">24,440<span></span> </td> <td class="nump">25,060<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember', window );">Consumer loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">153,938<span></span> </td> <td class="nump">123,204<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing', window );">Recorded Investment In Accruing Loans 90+ Days Past Due</a></td> <td class="nump">4,210<span></span> </td> <td class="nump">4,680<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus', window );">Nonaccrual Loans That Are Current</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember', window );">Consumer loans | Current</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">145,008<span></span> </td> <td class="nump">115,054<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember', window );">Consumer loans | 30-89 Days Past Due</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">4,720<span></span> </td> <td class="nump">3,470<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember', window );">Consumer loans | 90+ Days Past Due</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">4,210<span></span> </td> <td class="nump">4,680<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember', window );">Consumer loans | Total Past Due</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableGross', window );">Total Loans</a></td> <td class="nump">$ 8,930<span></span> </td> <td class="nump">$ 8,150<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsNotesAndLoansReceivableLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AccountsNotesAndLoansReceivableLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amortized cost of financing receivable 90 days or more past due and still accruing. Excludes net investment in lease.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 80<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479294/326-20-55-80<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 16<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amortized cost of financing receivable on nonaccrual status. Excludes net investment in lease.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 16<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-16<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (a)<br> -Subparagraph (3)<br> -Publisher SEC<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (a)<br> -Subparagraph (2)<br> -Publisher SEC<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesReceivableGross"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amortized cost, before allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 80<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479294/326-20-55-80<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 79<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479294/326-20-55-79<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (a)<br> -Subparagraph (1)<br> -Publisher SEC<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1405<br> -Paragraph (a)<br> -Subparagraph (2)<br> -Publisher SEC<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1404<br> -Paragraph (a)<br> -Publisher SEC<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-14<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7A<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NotesReceivableGross</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancialAssetNotPastDueMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancialAssetNotPastDueMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivablesPeriodPastDueAxis=splp_FinancialAsset30To89DaysPastDueMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivablesPeriodPastDueAxis=splp_FinancialAsset30To89DaysPastDueMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancialAssetPastDueMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancialAssetPastDueMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>69 <FILENAME>R58.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991782627024"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Loans Receivable, Including Loans Held For Sale - Outstanding Loans (Accruing and Nonaccruing) (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">$ 1,207,305<span></span> </td> <td class="nump">$ 982,008<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember', window );">Commercial real estate loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">1,563<span></span> </td> <td class="nump">987<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember', window );">Commercial and industrial</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">1,051,804<span></span> </td> <td class="nump">857,817<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember', window );">Consumer loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">153,938<span></span> </td> <td class="nump">123,204<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=splp_NonGradedMember', window );">Non - Graded</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">798,965<span></span> </td> <td class="nump">689,623<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=splp_NonGradedMember', window );">Non - Graded | Commercial real estate loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=splp_NonGradedMember', window );">Non - Graded | Commercial and industrial</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">645,027<span></span> </td> <td class="nump">566,419<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=splp_NonGradedMember', window );">Non - Graded | Consumer loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">153,938<span></span> </td> <td class="nump">123,204<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_PassMember', window );">Pass</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">368,342<span></span> </td> <td class="nump">288,020<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_PassMember', window );">Pass | Commercial real estate loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">1,555<span></span> </td> <td class="nump">979<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_PassMember', window );">Pass | Commercial and industrial</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">366,787<span></span> </td> <td class="nump">287,041<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_PassMember', window );">Pass | Consumer loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_SpecialMentionMember', window );">Special Mention</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_SpecialMentionMember', window );">Special Mention | Commercial real estate loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_SpecialMentionMember', window );">Special Mention | Commercial and industrial</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_SpecialMentionMember', window );">Special Mention | Consumer loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_SubstandardMember', window );">Sub- standard</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">3,075<span></span> </td> <td class="nump">3,577<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_SubstandardMember', window );">Sub- standard | Commercial real estate loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">8<span></span> </td> <td class="nump">8<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_SubstandardMember', window );">Sub- standard | Commercial and industrial</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">3,067<span></span> </td> <td class="nump">3,569<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_SubstandardMember', window );">Sub- standard | Consumer loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_DoubtfulMember', window );">Doubtful</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">36,923<span></span> </td> <td class="nump">788<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_DoubtfulMember', window );">Doubtful | Commercial real estate loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_DoubtfulMember', window );">Doubtful | Commercial and industrial</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">36,923<span></span> </td> <td class="nump">788<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_DoubtfulMember', window );">Doubtful | Consumer loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Receivable [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Total loans</a></td> <td class="nump">$ 0<span></span> </td> <td class="nump">$ 0<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsNotesAndLoansReceivableLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AccountsNotesAndLoansReceivableLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesReceivableNet"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amortized cost, after allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(5)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NotesReceivableNet</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=splp_CommercialAndIndustrialFinancingReceivableLoansMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerLoanMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InternalCreditAssessmentAxis=splp_NonGradedMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InternalCreditAssessmentAxis=splp_NonGradedMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_PassMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InternalCreditAssessmentAxis=us-gaap_PassMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_SpecialMentionMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InternalCreditAssessmentAxis=us-gaap_SpecialMentionMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_SubstandardMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InternalCreditAssessmentAxis=us-gaap_SubstandardMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InternalCreditAssessmentAxis=us-gaap_DoubtfulMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InternalCreditAssessmentAxis=us-gaap_DoubtfulMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>70 <FILENAME>R59.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991787775456"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Inventories, Net - Summary of Inventories (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryDisclosureAbstract', window );"><strong>Inventory Disclosure [Abstract]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryFinishedGoods', window );">Finished products</a></td> <td class="nump">$ 65,281<span></span> </td> <td class="nump">$ 57,487<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryWorkInProcess', window );">In-process</a></td> <td class="nump">37,590<span></span> </td> <td class="nump">39,300<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryRawMaterials', window );">Raw materials</a></td> <td class="nump">74,894<span></span> </td> <td class="nump">79,008<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherInventory', window );">Fine and fabricated precious metal in various stages of completion</a></td> <td class="nump">37,692<span></span> </td> <td class="nump">39,104<span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryGross', window );">Inventory, before LIFO reserve</a></td> <td class="nump">215,457<span></span> </td> <td class="nump">214,899<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryLIFOReserve', window );">LIFO reserve</a></td> <td class="num">(611)<span></span> </td> <td class="num">(815)<span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventory, Net</a></td> <td class="nump">$ 214,846<span></span> </td> <td class="nump">$ 214,084<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InventoryDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryFinishedGoods"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InventoryFinishedGoods</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryGross"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InventoryGross</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryLIFOReserve"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount by which inventory stated at last-in first-out (LIFO) is less than (in excess of) inventory stated at other inventory cost methods.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InventoryLIFOReserve</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InventoryNet</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryRawMaterials"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of raw materials expected to be sold, or consumed within one year or operating cycle, if longer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InventoryRawMaterials</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryWorkInProcess"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of merchandise or goods in the production process expected to be completed within one year or operating cycle, if longer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InventoryWorkInProcess</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherInventory"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of other inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OtherInventory</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>71 <FILENAME>R60.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991789537536"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Inventories, Net - Narrative (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CounterpartyNameAxis=splp_BankofNovaScotiaMember', window );">Bank of Nova Scotia | Consignment Agreement | Silver</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryLineItems', window );"><strong>Inventory [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment', window );">Merchandise under consignment</a></td> <td class="nump">$ 27,942<span></span> </td> <td class="nump">$ 29,381<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InventoryLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Gross amount of inventory owned by the entity but in the hands of a customer, typically a reseller.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OtherInventoryMaterialsSuppliesAndMerchandiseUnderConsignment</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CounterpartyNameAxis=splp_BankofNovaScotiaMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_CounterpartyNameAxis=splp_BankofNovaScotiaMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TransactionTypeAxis=splp_ConsignmentAgreementMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_TransactionTypeAxis=splp_ConsignmentAgreementMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PublicUtilitiesInventoryAxis=splp_SilverMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PublicUtilitiesInventoryAxis=splp_SilverMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>72 <FILENAME>R61.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991791544624"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Inventories, Net - Supplemental Inventory Information (Details)<br> $ in Thousands</strong></div></th> <th class="th"> <div>Sep. 30, 2023 </div> <div>USD ($) </div> <div>$ / oz</div> </th> <th class="th"> <div>Dec. 31, 2022 </div> <div>USD ($) </div> <div>$ / oz</div> </th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryDisclosureAbstract', window );"><strong>Inventory Disclosure [Abstract]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LIFOInventoryAmount', window );">Precious metals stated at LIFO cost | $</a></td> <td class="nump">$ 3,347<span></span> </td> <td class="nump">$ 6,678<span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_LIFOInventoryAmountPrimarilyatFairValue', window );">Precious metals stated under non-LIFO cost methods, primarily at fair value | $</a></td> <td class="nump">$ 33,734<span></span> </td> <td class="nump">$ 31,611<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_MarketValuePerOunceSilver', window );">Market value per ounce, Silver (in dollars per ounce)</a></td> <td class="nump">22.31<span></span> </td> <td class="nump">23.91<span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_MarketValuePerOunceGold', window );">Market value per ounce, Gold (in dollars per ounce)</a></td> <td class="nump">1,856.26<span></span> </td> <td class="nump">1,824.52<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_MarketValuePerOuncePlatinum', window );">Market value per ounce, Platinum</a></td> <td class="nump">911.15<span></span> </td> <td class="nump">1,073.91<span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_MarketValuePerOuncePalladium', window );">Market value per ounce, Palladium (in dollars per ounce)</a></td> <td class="nump">1,256.05<span></span> </td> <td class="nump">1,799.36<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_LIFOInventoryAmountPrimarilyatFairValue"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>LIFO Inventory Amount, Primarily at Fair Value</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_LIFOInventoryAmountPrimarilyatFairValue</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_MarketValuePerOunceGold"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Market Value Per Ounce, Gold</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_MarketValuePerOunceGold</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>srt-types:perUnitItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_MarketValuePerOuncePalladium"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Market Value Per Ounce, Palladium</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_MarketValuePerOuncePalladium</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>srt-types:perUnitItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_MarketValuePerOuncePlatinum"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Market Value Per Ounce, Platinum</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_MarketValuePerOuncePlatinum</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>srt-types:perUnitItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_MarketValuePerOunceSilver"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Market Value Per Ounce, Silver</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_MarketValuePerOunceSilver</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>srt-types:perUnitItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InventoryDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LIFOInventoryAmount"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of LIFO (last in first out) inventory present at the reporting date when inventory is also valued using different valuation methods.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483489/210-10-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LIFOInventoryAmount</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>73 <FILENAME>R62.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991786413872"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Goodwill and Other Intangible Assets, Net - Goodwill Reconciliation (Details)<br> $ in Thousands</strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"> <div>Sep. 30, 2023 </div> <div>USD ($)</div> </th></tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillRollForward', window );"><strong>Goodwill [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Gross Goodwill, beginning balance</a></td> <td class="nump">$ 231,881<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated Impairments, beginning balance</a></td> <td class="num">(106,068)<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Net Goodwill, beginning balance</a></td> <td class="nump">125,813<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAcquiredDuringPeriod', window );">Acquisitions</a></td> <td class="nump">22,785<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillForeignCurrencyTranslationGainLoss', window );">Currency translation adjustments</a></td> <td class="nump">31<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Gross Goodwill, ending balance</a></td> <td class="nump">254,697<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated Impairments, ending balance</a></td> <td class="num">(106,068)<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Net Goodwill, ending balance</a></td> <td class="nump">148,629<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=splp_DiversifiedIndustrialMember', window );">Diversified Industrial</a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillRollForward', window );"><strong>Goodwill [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Gross Goodwill, beginning balance</a></td> <td class="nump">155,183<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated Impairments, beginning balance</a></td> <td class="num">(41,278)<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Net Goodwill, beginning balance</a></td> <td class="nump">113,905<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAcquiredDuringPeriod', window );">Acquisitions</a></td> <td class="nump">0<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillForeignCurrencyTranslationGainLoss', window );">Currency translation adjustments</a></td> <td class="nump">31<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Gross Goodwill, ending balance</a></td> <td class="nump">155,214<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated Impairments, ending balance</a></td> <td class="num">(41,278)<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Net Goodwill, ending balance</a></td> <td class="nump">113,936<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=splp_EnergyMember', window );">Energy</a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillRollForward', window );"><strong>Goodwill [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Gross Goodwill, beginning balance</a></td> <td class="nump">67,143<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated Impairments, beginning balance</a></td> <td class="num">(64,790)<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Net Goodwill, beginning balance</a></td> <td class="nump">2,353<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAcquiredDuringPeriod', window );">Acquisitions</a></td> <td class="nump">0<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillForeignCurrencyTranslationGainLoss', window );">Currency translation adjustments</a></td> <td class="nump">0<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Gross Goodwill, ending balance</a></td> <td class="nump">67,143<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated Impairments, ending balance</a></td> <td class="num">(64,790)<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Net Goodwill, ending balance</a></td> <td class="nump">2,353<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=splp_FinancialServicesMember', window );">Financial Services</a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillRollForward', window );"><strong>Goodwill [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Gross Goodwill, beginning balance</a></td> <td class="nump">9,474<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated Impairments, beginning balance</a></td> <td class="nump">0<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Net Goodwill, beginning balance</a></td> <td class="nump">9,474<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAcquiredDuringPeriod', window );">Acquisitions</a></td> <td class="nump">0<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillForeignCurrencyTranslationGainLoss', window );">Currency translation adjustments</a></td> <td class="nump">0<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Gross Goodwill, ending balance</a></td> <td class="nump">9,474<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated Impairments, ending balance</a></td> <td class="nump">0<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Net Goodwill, ending balance</a></td> <td class="nump">9,474<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=us-gaap_CorporateMember', window );">Corporate and Other</a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillRollForward', window );"><strong>Goodwill [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Gross Goodwill, beginning balance</a></td> <td class="nump">81<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated Impairments, beginning balance</a></td> <td class="nump">0<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Net Goodwill, beginning balance</a></td> <td class="nump">81<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAcquiredDuringPeriod', window );">Acquisitions</a></td> <td class="nump">0<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillForeignCurrencyTranslationGainLoss', window );">Currency translation adjustments</a></td> <td class="nump">0<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Gross Goodwill, ending balance</a></td> <td class="nump">81<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated Impairments, ending balance</a></td> <td class="nump">0<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Net Goodwill, ending balance</a></td> <td class="nump">81<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=splp_SupplyChainMember', window );">Supply Chain</a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillRollForward', window );"><strong>Goodwill [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Gross Goodwill, beginning balance</a></td> <td class="nump">0<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated Impairments, beginning balance</a></td> <td class="nump">0<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Net Goodwill, beginning balance</a></td> <td class="nump">0<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAcquiredDuringPeriod', window );">Acquisitions</a></td> <td class="nump">22,785<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillForeignCurrencyTranslationGainLoss', window );">Currency translation adjustments</a></td> <td class="nump">0<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Gross Goodwill, ending balance</a></td> <td class="nump">22,785<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated Impairments, ending balance</a></td> <td class="nump">0<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Net Goodwill, ending balance</a></td> <td class="nump">$ 22,785<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482598/350-20-45-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_Goodwill</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAcquiredDuringPeriod"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized resulting from a business combination.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_GoodwillAcquiredDuringPeriod</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillForeignCurrencyTranslationGainLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of foreign currency translation gain (loss) which increases (decreases) an asset representing future economic benefits from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_GoodwillForeignCurrencyTranslationGainLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillGross"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_GoodwillGross</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated impairment loss for an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_GoodwillImpairedAccumulatedImpairmentLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillRollForward"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_GoodwillRollForward</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=splp_DiversifiedIndustrialMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=splp_DiversifiedIndustrialMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=splp_EnergyMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=splp_EnergyMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=splp_FinancialServicesMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=splp_FinancialServicesMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=us-gaap_CorporateMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=us-gaap_CorporateMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=splp_SupplyChainMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=splp_SupplyChainMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>74 <FILENAME>R63.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991788111184"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Goodwill and Other Intangible Assets, Net - Other Intangible Assets (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems', window );"><strong>Acquired Finite-Lived Intangible Assets [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td> <td class="nump">$ 323,301<span></span> </td> <td class="nump">$ 287,528<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td> <td class="nump">204,955<span></span> </td> <td class="nump">192,745<span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net</a></td> <td class="nump">118,346<span></span> </td> <td class="nump">94,783<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=splp_ProductsAndCustomerRelationshipsMember', window );">Customer relationships</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems', window );"><strong>Acquired Finite-Lived Intangible Assets [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td> <td class="nump">216,506<span></span> </td> <td class="nump">191,508<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td> <td class="nump">141,079<span></span> </td> <td class="nump">132,246<span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net</a></td> <td class="nump">75,427<span></span> </td> <td class="nump">59,262<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TrademarksMember', window );">Trademarks, trade names and brand names</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems', window );"><strong>Acquired Finite-Lived Intangible Assets [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td> <td class="nump">57,124<span></span> </td> <td class="nump">46,601<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td> <td class="nump">23,008<span></span> </td> <td class="nump">21,755<span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net</a></td> <td class="nump">34,116<span></span> </td> <td class="nump">24,846<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=splp_PatentsAndTechnologyMember', window );">Developed technology, patents and patent applications</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems', window );"><strong>Acquired Finite-Lived Intangible Assets [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td> <td class="nump">33,015<span></span> </td> <td class="nump">32,762<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td> <td class="nump">24,622<span></span> </td> <td class="nump">23,276<span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net</a></td> <td class="nump">8,393<span></span> </td> <td class="nump">9,486<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_OtherIntangibleAssetsMember', window );">Other</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems', window );"><strong>Acquired Finite-Lived Intangible Assets [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td> <td class="nump">16,656<span></span> </td> <td class="nump">16,657<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td> <td class="nump">16,246<span></span> </td> <td class="nump">15,468<span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net</a></td> <td class="nump">$ 410<span></span> </td> <td class="nump">$ 1,189<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AcquiredFiniteLivedIntangibleAssetsLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsGross"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 928<br> -SubTopic 340<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483147/928-340-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsGross</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsNet"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 926<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483154/926-20-50-5<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsNet</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=splp_ProductsAndCustomerRelationshipsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=splp_ProductsAndCustomerRelationshipsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TrademarksMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TrademarksMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=splp_PatentsAndTechnologyMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=splp_PatentsAndTechnologyMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_OtherIntangibleAssetsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_OtherIntangibleAssetsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>75 <FILENAME>R64.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991786145888"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Goodwill and Other Intangible Assets, Net - Narrative (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="2">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> <th class="th" colspan="1"></th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill and Intangible Assets Disclosure [Abstract]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IndefiniteLivedTrademarks', window );">Trademarks with indefinite lives</a></td> <td class="nump">$ 22,174<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 22,174<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 11,680<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AmortizationOfIntangibleAssets', window );">Amortization expense</a></td> <td class="nump">$ 4,438<span></span> </td> <td class="nump">$ 3,583<span></span> </td> <td class="nump">$ 12,211<span></span> </td> <td class="nump">$ 11,576<span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfIntangibleAssets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482686/350-30-45-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AmortizationOfIntangibleAssets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IndefiniteLivedTrademarks"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date for the rights acquired through registration of a trademark to gain or protect exclusive use of a business name, symbol or other device or style for a projected indefinite period of benefit.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IndefiniteLivedTrademarks</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>76 <FILENAME>R65.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991791743264"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Goodwill and Other Intangible Assets, Net - Future Amortization Expense (Details)<br> $ in Thousands</strong></div></th> <th class="th"> <div>Sep. 30, 2023 </div> <div>USD ($)</div> </th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill and Intangible Assets Disclosure [Abstract]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear', window );">2023</a></td> <td class="nump">$ 16,463<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths', window );">2024</a></td> <td class="nump">17,124<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo', window );">2025</a></td> <td class="nump">15,843<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree', window );">2026</a></td> <td class="nump">13,849<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour', window );">2027</a></td> <td class="nump">$ 13,064<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in remainder of current fiscal year.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>77 <FILENAME>R66.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991782463120"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Investments - Long-Term Investments (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="2">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Apr. 30, 2023</div></th> <th class="th"><div>Apr. 29, 2023</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesAbstract', window );"><strong>Equity securities - U.S.</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsFairValueDisclosure', window );">Long-Term Investments Balance</a></td> <td class="nump">$ 39,373<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 39,373<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 309,697<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_InvestmentsInAssociatedCompaniesAbstract', window );"><strong>Investments in Associated Companies:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Realized gain (loss)</a></td> <td class="nump">3,140<span></span> </td> <td class="num">$ (616)<span></span> </td> <td class="nump">11,944<span></span> </td> <td class="nump">$ 1,767<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_InvestmentIncomeExpense', window );">Total</a></td> <td class="nump">3,140<span></span> </td> <td class="num">(616)<span></span> </td> <td class="nump">11,944<span></span> </td> <td class="nump">1,767<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember', window );">Aerojet Rocketdyne Holdings, Inc. | Series E Convertible Preferred Stock</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesAbstract', window );"><strong>Equity securities - U.S.</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage', window );">Outstanding equity interests held, percentage</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">85.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_AerojetRocketdyneHoldingsMember', window );">Aerojet Rocketdyne Holdings, Inc.</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesAbstract', window );"><strong>Equity securities - U.S.</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets', window );">Net proceeds</a></td> <td class="nump">207,799<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectIncSTCNMember', window );">Steel Connect, Inc (STCN)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesAbstract', window );"><strong>Equity securities - U.S.</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">49.60%<span></span> </td> <td class="nump">30.00%<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsFairValueDisclosure', window );">Long-Term Investments Balance</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 26,000<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_InvestmentsInAssociatedCompaniesAbstract', window );"><strong>Investments in Associated Companies:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Realized gain (loss)</a></td> <td class="nump">$ 0<span></span> </td> <td class="num">(323)<span></span> </td> <td class="nump">$ 8,415<span></span> </td> <td class="nump">485<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_PCSMosaicMember', window );">PCS Mosaic</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesAbstract', window );"><strong>Equity securities - U.S.</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td> <td class="nump">58.30%<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">58.30%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">59.00%<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsFairValueDisclosure', window );">Long-Term Investments Balance</a></td> <td class="nump">$ 19,186<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 19,186<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 23,323<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_InvestmentsInAssociatedCompaniesAbstract', window );"><strong>Investments in Associated Companies:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Realized gain (loss)</a></td> <td class="nump">3,140<span></span> </td> <td class="nump">272<span></span> </td> <td class="nump">3,140<span></span> </td> <td class="nump">272<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_PreferredStockMember', window );">Preferred stock | Steel Connect, Inc (STCN)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesAbstract', window );"><strong>Equity securities - U.S.</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesNoncurrent', window );">Long-Term Investments Balance</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 35,000<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_InvestmentsInAssociatedCompaniesAbstract', window );"><strong>Investments in Associated Companies:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtAndEquitySecuritiesRealizedGainLoss', window );">Realized gain (loss)</a></td> <td class="nump">$ 0<span></span> </td> <td class="num">(716)<span></span> </td> <td class="nump">$ 0<span></span> </td> <td class="num">(96)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=splp_NetInvestmentLossGainMember', window );">Net investment (loss) gain | Aerojet Rocketdyne Holdings, Inc.</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesAbstract', window );"><strong>Equity securities - U.S.</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td> <td class="nump">0.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">0.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">4.50%<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesNoncurrent', window );">Long-Term Investments Balance</a></td> <td class="nump">$ 0<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 201,278<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=splp_NetInvestmentLossGainMember', window );">Net investment (loss) gain | Other long-term investments (d)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesAbstract', window );"><strong>Equity securities - U.S.</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesNoncurrent', window );">Long-Term Investments Balance</a></td> <td class="nump">20,187<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">20,187<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">9,575<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=splp_NetInvestmentLossGainMember', window );">Net investment (loss) gain | Steel Connect, Inc. convertible notes | Steel Connect, Inc (STCN)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesAbstract', window );"><strong>Equity securities - U.S.</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesNoncurrent', window );">Long-Term Investments Balance</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 14,521<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_InvestmentsInAssociatedCompaniesAbstract', window );"><strong>Investments in Associated Companies:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtAndEquitySecuritiesRealizedGainLoss', window );">Realized gain (loss)</a></td> <td class="nump">$ 0<span></span> </td> <td class="nump">$ 151<span></span> </td> <td class="nump">$ 389<span></span> </td> <td class="nump">$ 1,106<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Exchange Agreement, Outstanding Equity Interests Held, Percentage</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_InvestmentIncomeExpense"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Investment Income (Expense)</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_InvestmentIncomeExpense</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_InvestmentsInAssociatedCompaniesAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Investments in Associated Companies [Abstract]</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_InvestmentsInAssociatedCompaniesAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtAndEquitySecuritiesRealizedGainLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of realized gain (loss) on investment in debt and equity securities.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column C)(Footnote 4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column C)(Footnote 6)(e))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column C))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(9)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(7)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(7)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtAndEquitySecuritiesRealizedGainLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentsFairValueDisclosure"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value portion of investments accounted under the equity method.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2E<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2E<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentsFairValueDisclosure</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromEquityMethodInvestments"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) for proportionate share of equity method investee's income (loss).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481664/323-10-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncomeLossFromEquityMethodInvestments</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MarketableSecuritiesAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_MarketableSecuritiesAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MarketableSecuritiesNoncurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of investment in marketable security, classified as noncurrent.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_MarketableSecuritiesNoncurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate cash proceeds received from a combination of transactions in which noncurrent assets are sold, which may include the sale of a business, an investment in an affiliate (including an equity method investee), property, plant and equipment and intangible assets. Excludes sales of trading, available-for-sale, and held-to-maturity securities.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 12<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-12<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=splp_SeriesEConvertiblePreferredStockMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=splp_SeriesEConvertiblePreferredStockMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_AerojetRocketdyneHoldingsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_AerojetRocketdyneHoldingsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectIncSTCNMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectIncSTCNMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_PCSMosaicMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_PCSMosaicMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentAxis=us-gaap_PreferredStockMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=us-gaap_PreferredStockMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=splp_NetInvestmentLossGainMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=splp_NetInvestmentLossGainMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_LongTermInvestmentsOtherMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_LongTermInvestmentsOtherMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentAxis=splp_ConvertibleNotesMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=splp_ConvertibleNotesMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>78 <FILENAME>R67.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991787782192"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Investments - Equity Securities (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="2">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract', window );"><strong>Investments, Debt and Equity Securities [Abstract]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquitySecuritiesFvNiGainLoss', window );">Net (gains) losses recognized during the period on equity securities</a></td> <td class="num">$ (8,665)<span></span> </td> <td class="num">$ (3,641)<span></span> </td> <td class="num">$ (6,151)<span></span> </td> <td class="nump">$ 22,570<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquitySecuritiesFvNiRealizedGainLoss', window );">Less: Net (gains) recognized during the period on equity securities sold during the period</a></td> <td class="num">(10,394)<span></span> </td> <td class="nump">0<span></span> </td> <td class="num">(6,690)<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss', window );">Unrealized losses (gains) recognized during the period on equity securities still held at the end of the period</a></td> <td class="nump">$ 1,729<span></span> </td> <td class="num">$ (3,641)<span></span> </td> <td class="nump">$ 539<span></span> </td> <td class="nump">$ 22,570<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquitySecuritiesFvNiGainLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of unrealized and realized gain (loss) on investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(3)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 321<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479536/321-10-50-4<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EquitySecuritiesFvNiGainLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquitySecuritiesFvNiRealizedGainLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of realized gain (loss) from sale of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(3)(d)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 321<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479536/321-10-50-4<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EquitySecuritiesFvNiRealizedGainLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of unrealized gain (loss) on investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(3)(d)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 321<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479536/321-10-50-4<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>79 <FILENAME>R68.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991794283472"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Investments - Other Investments - Related Party (Details) - WebBank - USD ($)<br> $ in Thousands</strong></div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems', window );"><strong>Schedule of Equity Method Investments [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_HeldToMaturitySecurities', window );">Held to maturity securities</a></td> <td class="nump">$ 326,843<span></span> </td> <td class="nump">$ 176,719<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain', window );">Gross Unrealized Gains</a></td> <td class="nump">2,187<span></span> </td> <td class="nump">146<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_HeldToMaturitySecuritiesFairValue', window );">Estimated Fair Value</a></td> <td class="nump">329,030<span></span> </td> <td class="nump">176,865<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount', window );">Maturities held one through five years</a></td> <td class="nump">320,081<span></span> </td> <td class="nump">169,783<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount', window );">Maturities between years five and ten</a></td> <td class="nump">3,138<span></span> </td> <td class="nump">5,281<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount', window );">Maturities, after ten years</a></td> <td class="nump">$ 3,624<span></span> </td> <td class="nump">$ 1,655<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_HeldToMaturitySecurities"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before allowance for credit loss, of investment in debt security measured at amortized cost (held-to-maturity).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-14<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7A<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_HeldToMaturitySecurities</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated unrecognized gain on investment in debt security measured at amortized cost (held-to-maturity).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5A<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5A<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of investment in debt security measured at amortized cost (held-to-maturity) with single maturity date and allocated without single maturity date, maturing in sixth through tenth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (f)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480832/942-320-50-3<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterFiveThroughTenYearsNetCarryingAmount</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of investment in debt security measured at amortized cost (held-to-maturity) with single maturity date and allocated without single maturity date, maturing in second through fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (f)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480832/942-320-50-3<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterOneThroughFiveYearsNetCarryingAmount</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of investment in debt security measured at amortized cost (held-to-maturity) with single maturity date and allocated without single maturity date, maturing after tenth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (f)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480832/942-320-50-3<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_HeldToMaturitySecuritiesDebtMaturitiesAfterTenYearsNetCarryingAmount</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_HeldToMaturitySecuritiesFairValue"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value of investment in debt security measured at amortized cost (held-to-maturity).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5A<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (aa)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_HeldToMaturitySecuritiesFairValue</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ScheduleOfEquityMethodInvestmentsLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=splp_WebbankMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_LegalEntityAxis=splp_WebbankMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>80 <FILENAME>R69.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991786250000"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Debt - Long-term and Short-term Debt (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract', window );"><strong>Debt, Long-term and Short-term, Combined Amount [Abstract]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Short-term debt</a></td> <td class="nump">$ 195<span></span> </td> <td class="nump">$ 685<span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebt', window );">Total</a></td> <td class="nump">186,989<span></span> </td> <td class="nump">179,639<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtCurrent', window );">Less: portion due within one year</a></td> <td class="nump">67<span></span> </td> <td class="nump">67<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtNoncurrent', window );">Long-term debt</a></td> <td class="nump">186,922<span></span> </td> <td class="nump">179,572<span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtLongtermAndShorttermCombinedAmount', window );">Total debt</a></td> <td class="nump">187,184<span></span> </td> <td class="nump">180,324<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongtermDebtTypeAxis=us-gaap_LoansPayableMember', window );">Loans Payable | Revolving Credit Facility</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract', window );"><strong>Debt, Long-term and Short-term, Combined Amount [Abstract]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebt', window );">Total</a></td> <td class="nump">186,050<span></span> </td> <td class="nump">178,650<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongtermDebtTypeAxis=splp_OtherDomesticDebtMember', window );">Other debt - domestic</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract', window );"><strong>Debt, Long-term and Short-term, Combined Amount [Abstract]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebt', window );">Total</a></td> <td class="nump">939<span></span> </td> <td class="nump">989<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=splp_ForeignDebtMember', window );">Foreign</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract', window );"><strong>Debt, Long-term and Short-term, Combined Amount [Abstract]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Short-term debt</a></td> <td class="nump">$ 195<span></span> </td> <td class="nump">$ 685<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtLongtermAndShorttermCombinedAmount"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the aggregate of total long-term debt, including current maturities and short-term debt.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtLongtermAndShorttermCombinedAmount</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtLongtermAndShorttermCombinedAmountAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebt"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69C<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-4<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LongTermDebt</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtCurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt classified as current. Excludes lease obligation.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LongTermDebtCurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtNoncurrent"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt classified as noncurrent. Excludes lease obligation.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LongTermDebtNoncurrent</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBorrowings"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ShortTermBorrowings</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongtermDebtTypeAxis=us-gaap_LoansPayableMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LongtermDebtTypeAxis=us-gaap_LoansPayableMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=us-gaap_RevolvingCreditFacilityMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=us-gaap_RevolvingCreditFacilityMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongtermDebtTypeAxis=splp_OtherDomesticDebtMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LongtermDebtTypeAxis=splp_OtherDomesticDebtMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=splp_ForeignDebtMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=splp_ForeignDebtMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>81 <FILENAME>R70.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991780998624"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Debt - Maturities (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebt', window );">Total</a></td> <td class="nump">$ 186,989<span></span> </td> <td class="nump">$ 179,639<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths', window );">2023</a></td> <td class="nump">17<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo', window );">2024</a></td> <td class="nump">67<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree', window );">2025</a></td> <td class="nump">67<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour', window );">2026</a></td> <td class="nump">186,117<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive', window );">2027</a></td> <td class="nump">721<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive', window );">Thereafter</a></td> <td class="nump">$ 0<span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebt"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69C<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-4<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LongTermDebt</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt payable, sinking fund requirement, and other securities issued that are redeemable by holder at fixed or determinable price and date, maturing after fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 470<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481544/470-10-50-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt payable, sinking fund requirement, and other securities issued that are redeemable by holder at fixed or determinable price and date, maturing in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 470<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481544/470-10-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt payable, sinking fund requirement, and other securities issued that are redeemable by holder at fixed or determinable price and date, maturing in fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 470<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481544/470-10-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt payable, sinking fund requirement, and other securities issued that are redeemable by holder at fixed or determinable price and date, maturing in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 470<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481544/470-10-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt payable, sinking fund requirement, and other securities issued that are redeemable by holder at fixed or determinable price and date, maturing in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 470<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481544/470-10-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt payable, sinking fund requirement, and other securities issued that are redeemable by holder at fixed or determinable price and date, maturing in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 470<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481544/470-10-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>82 <FILENAME>R71.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991786416224"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Debt - Narrative (Details)<br></strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"> <div>Sep. 30, 2023 </div> <div>USD ($)</div> </th></tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CreditFacilityAxis=splp_NewCreditAgreementMember', window );">New Credit Agreement</a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Maximum borrowing capacity</a></td> <td class="nump">$ 600,000,000<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_LineOfCreditFacilityAvailableIncreaseAmount', window );">Line of credit, amount available for increase</a></td> <td class="nump">$ 300,000,000<span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FinancialCovenantsLeverageRatioMaximum', window );">Leverage ratio</a></td> <td class="nump">3.50<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage', window );">Commitment fee to be paid on unused borrowings</a></td> <td class="nump">0.15%<span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum', window );">Leverage ratio following a material acquisition</a></td> <td class="nump">4.50<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FinancialCovenantsInterestCoverageRatioMinimum', window );">Interest coverage ratio</a></td> <td class="nump">3.00<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity', window );">Remaining borrowing capacity</a></td> <td class="nump">$ 403,500,000<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CreditFacilityAxis=splp_NewCreditAgreementMember', window );">New Credit Agreement | Maximum</a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FinancialCovenantsLeverageRatioMaximum', window );">Leverage ratio</a></td> <td class="nump">4.25<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CreditFacilityAxis=splp_SublimitforIssuanceofSwingLoansMember', window );">Sublimit for Issuance of Swing Loans</a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Maximum borrowing capacity</a></td> <td class="nump">$ 50,000,000<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CreditFacilityAxis=us-gaap_StandbyLettersOfCreditMember', window );">Standby Letters of Credit</a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Maximum borrowing capacity</a></td> <td class="nump">50,000,000<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CreditFacilityAxis=us-gaap_StandbyLettersOfCreditMember', window );">Standby Letters of Credit | Umpqua Revolver</a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Maximum borrowing capacity</a></td> <td class="nump">5,000,000<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity', window );">Remaining borrowing capacity</a></td> <td class="nump">610,000<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CreditFacilityAxis=splp_SublimitForOptionalCurrencyMember', window );">Sublimit For Optional Currency</a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Maximum borrowing capacity</a></td> <td class="nump">$ 75,000,000<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CreditFacilityAxis=us-gaap_RevolvingCreditFacilityMember', window );">Revolving Credit Facility</a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtWeightedAverageInterestRate', window );">Weighted average interest rate</a></td> <td class="nump">6.64%<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCredit', window );">Line of credit</a></td> <td class="nump">$ 10,448,000<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity', window );">Remaining borrowing capacity</a></td> <td class="nump">403,500,000<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CreditFacilityAxis=us-gaap_RevolvingCreditFacilityMember', window );">Revolving Credit Facility | Umpqua Revolver</a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Maximum borrowing capacity</a></td> <td class="nump">12,500,000<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity', window );">Remaining borrowing capacity</a></td> <td class="nump">$ 11,890,000<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_FinancialCovenantsInterestCoverageRatioMinimum"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Financial Covenants, Interest Coverage Ratio, Minimum</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_FinancialCovenantsInterestCoverageRatioMinimum</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:pureItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Financial Covenants, Leverage Ratio Following Material Acquisition, Maximum</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_FinancialCovenantsLeverageRatioFollowingMaterialAcquisitionMaximum</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:pureItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_FinancialCovenantsLeverageRatioMaximum"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Financial Covenants, Leverage Ratio, Maximum</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_FinancialCovenantsLeverageRatioMaximum</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:pureItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_LineOfCreditFacilityAvailableIncreaseAmount"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line of Credit Facility, Available Increase Amount</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_LineOfCreditFacilityAvailableIncreaseAmount</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482900/835-30-50-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69C<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69E<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69E<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69F<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69F<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtInstrumentLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtWeightedAverageInterestRate"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average interest rate of debt outstanding.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtWeightedAverageInterestRate</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCredit"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LineOfCredit</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of borrowing capacity currently available under the credit facility (current borrowing capacity less the amount of borrowings outstanding).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The fee, expressed as a percentage of the line of credit facility, for available but unused credit capacity under the credit facility.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CreditFacilityAxis=splp_NewCreditAgreementMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CreditFacilityAxis=splp_NewCreditAgreementMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CreditFacilityAxis=splp_SublimitforIssuanceofSwingLoansMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CreditFacilityAxis=splp_SublimitforIssuanceofSwingLoansMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CreditFacilityAxis=us-gaap_StandbyLettersOfCreditMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CreditFacilityAxis=us-gaap_StandbyLettersOfCreditMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=splp_UmpquaRevolverMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=splp_UmpquaRevolverMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CreditFacilityAxis=splp_SublimitForOptionalCurrencyMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CreditFacilityAxis=splp_SublimitForOptionalCurrencyMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CreditFacilityAxis=us-gaap_RevolvingCreditFacilityMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CreditFacilityAxis=us-gaap_RevolvingCreditFacilityMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>83 <FILENAME>R72.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991794350464"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments - Narrative (Details)<br> $ in Thousands</strong></div></th> <th class="th" colspan="1">9 Months Ended</th> <th class="th" colspan="1"></th> </tr> <tr> <th class="th"> <div>Sep. 30, 2023 </div> <div>USD ($) </div> <div>oz</div> </th> <th class="th"> <div>Dec. 31, 2022 </div> <div>USD ($)</div> </th> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_CommodityByTypeAxis=splp_SilverOuncesandCopperPoundsMember', window );">Silver, Ounces, Copper Contracts | Commodity contracts | Designated as Hedging Instrument</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativesFairValueLineItems', window );"><strong>Derivatives, Fair Value [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeNonmonetaryNotionalAmountMass', window );">Amount (in whole units) | oz</a></td> <td class="nump">74,481<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LegalEntityAxis=splp_WebbankMember', window );">WebBank</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativesFairValueLineItems', window );"><strong>Derivatives, Fair Value [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancingReceivableLoanInProcess', window );">Undisbursed loan commitment | $</a></td> <td class="nump">$ 411,151<span></span> </td> <td class="nump">$ 606,537<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativesFairValueLineItems', window );"><strong>Derivatives, Fair Value [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeRemainingMaturity1', window );">Derivative, remaining maturity</a></td> <td class="text">3 years<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativesFairValueLineItems', window );"><strong>Derivatives, Fair Value [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeRemainingMaturity1', window );">Derivative, remaining maturity</a></td> <td class="text">5 years<span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeNonmonetaryNotionalAmountMass"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Nominal mass used to calculate payments on a derivative instrument.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeNonmonetaryNotionalAmountMass</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:massItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeRemainingMaturity1"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period remaining until the derivative contract matures, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeRemainingMaturity1</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:durationItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativesFairValueLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativesFairValueLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableLoanInProcess"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of undisbursed portion of financing receivable balance. Excludes financing receivable covered under loss sharing agreement.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-3<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancingReceivableLoanInProcess</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_CommodityByTypeAxis=splp_SilverOuncesandCopperPoundsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_CommodityByTypeAxis=splp_SilverOuncesandCopperPoundsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CommodityContractMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CommodityContractMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_HedgingDesignationAxis=us-gaap_DesignatedAsHedgingInstrumentMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_HedgingDesignationAxis=us-gaap_DesignatedAsHedgingInstrumentMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=splp_WebbankMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_LegalEntityAxis=splp_WebbankMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>84 <FILENAME>R73.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991786351840"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments - Commodity Contracts (Details) - Not Designated as Hedging Instrument - Commodity<br> $ in Thousands</strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"> <div>Sep. 30, 2023 </div> <div>USD ($) </div> <div>oz </div> <div>lb </div> <div>T</div> </th></tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_CommodityByTypeAxis=currency_XAG', window );">Silver, Ounces</a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLineItems', window );"><strong>Derivative [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeNonmonetaryNotionalAmountMass', window );">Amount (in whole units) | oz</a></td> <td class="nump">74,539<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_DerivativeNotionalAmount1', window );">Notional Value</a></td> <td class="nump">$ 1,707<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_CommodityByTypeAxis=currency_XAU', window );">Gold, Ounces</a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLineItems', window );"><strong>Derivative [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeNonmonetaryNotionalAmountMass', window );">Amount (in whole units) | oz</a></td> <td class="nump">27<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_DerivativeNotionalAmount1', window );">Notional Value</a></td> <td class="nump">$ 47<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_CommodityByTypeAxis=currency_XPD', window );">Palladium, Ounces</a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLineItems', window );"><strong>Derivative [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeNonmonetaryNotionalAmountMass', window );">Amount (in whole units) | oz</a></td> <td class="nump">926<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_DerivativeNotionalAmount1', window );">Notional Value</a></td> <td class="nump">$ 1,147<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_CommodityByTypeAxis=currency_XPT', window );">Platinum, Ounces</a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLineItems', window );"><strong>Derivative [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeNonmonetaryNotionalAmountMass', window );">Amount (in whole units) | oz</a></td> <td class="nump">60<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_DerivativeNotionalAmount1', window );">Notional Value</a></td> <td class="nump">$ 54<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_CommodityByTypeAxis=splp_CopperPoundsMember', window );">Copper, Pounds</a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLineItems', window );"><strong>Derivative [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeNonmonetaryNotionalAmountMass', window );">Amount (in whole units) | lb</a></td> <td class="nump">298,000<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_DerivativeNotionalAmount1', window );">Notional Value</a></td> <td class="nump">$ 1,090<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_CommodityByTypeAxis=splp_TinMetricTonsMember', window );">Tin, Metric Tons</a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLineItems', window );"><strong>Derivative [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeNonmonetaryNotionalAmountMass', window );">Amount (in whole units) | T</a></td> <td class="nump">18<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_DerivativeNotionalAmount1', window );">Notional Value</a></td> <td class="nump">$ 453<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_DerivativeNotionalAmount1"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Derivative, Notional Amount1</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_DerivativeNotionalAmount1</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480237/815-40-50-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeNonmonetaryNotionalAmountMass"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Nominal mass used to calculate payments on a derivative instrument.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeNonmonetaryNotionalAmountMass</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:massItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_CommodityByTypeAxis=currency_XAG"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_CommodityByTypeAxis=currency_XAG</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_HedgingDesignationAxis=us-gaap_NondesignatedMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_HedgingDesignationAxis=us-gaap_NondesignatedMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CommodityContractMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CommodityContractMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_CommodityByTypeAxis=currency_XAU"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_CommodityByTypeAxis=currency_XAU</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_CommodityByTypeAxis=currency_XPD"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_CommodityByTypeAxis=currency_XPD</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_CommodityByTypeAxis=currency_XPT"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_CommodityByTypeAxis=currency_XPT</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_CommodityByTypeAxis=splp_CopperPoundsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_CommodityByTypeAxis=splp_CopperPoundsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_CommodityByTypeAxis=splp_TinMetricTonsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_CommodityByTypeAxis=splp_TinMetricTonsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>85 <FILENAME>R74.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991787795536"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Financial Instruments - Balance Sheet Location (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CommodityContractMember', window );">Commodity contracts | Designated as Hedging Instrument</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativesFairValueLineItems', window );"><strong>Derivatives, Fair Value [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLiabilities', window );">Derivative liabilities</a></td> <td class="text"> <span></span> </td> <td class="num">$ (70)<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeAssets', window );">Derivative assets</a></td> <td class="nump">$ 22<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration', window );">Derivative Liability, Statement of Financial Position [Extensible Enumeration]</a></td> <td class="text"> <span></span> </td> <td class="text">Accrued liabilities<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration', window );">Derivative Asset, Statement of Financial Position [Extensible Enumeration]</a></td> <td class="text">Prepaid expenses and other current assets<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CommodityContractMember', window );">Commodity contracts | Not Designated as Hedging Instrument</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativesFairValueLineItems', window );"><strong>Derivatives, Fair Value [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLiabilities', window );">Derivative liabilities</a></td> <td class="text"> <span></span> </td> <td class="num">$ (177)<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeAssets', window );">Derivative assets</a></td> <td class="nump">$ 12<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration', window );">Derivative Liability, Statement of Financial Position [Extensible Enumeration]</a></td> <td class="text"> <span></span> </td> <td class="text">Accrued liabilities<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration', window );">Derivative Asset, Statement of Financial Position [Extensible Enumeration]</a></td> <td class="text">Prepaid expenses and other current assets<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeInstrumentRiskAxis=splp_EconomicInterestsInLoansMember', window );">Economic interests in loans | Not Designated as Hedging Instrument</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativesFairValueLineItems', window );"><strong>Derivatives, Fair Value [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeAssets', window );">Derivative assets</a></td> <td class="nump">$ 5,098<span></span> </td> <td class="nump">$ 5,728<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration', window );">Derivative Asset, Statement of Financial Position [Extensible Enumeration]</a></td> <td class="text">Other non-current assets<span></span> </td> <td class="text">Other non-current assets<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates line item in statement of financial position that includes derivative asset.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>enum2:enumerationSetItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeAssets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-12<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480493/946-210-55-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(3)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5C<br> -Subparagraph (SX 210.12-13C(Column H)(Footnote 7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5C<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(3)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SX 210.12-13(Column A)(Footnote 3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5C<br> -Subparagraph (SX 210.12-13C(Column H))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5C<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5A<br> -Subparagraph (SX 210.12-13A(Column E))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5A<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5B<br> -Subparagraph (SX 210.12-13B(Column E))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5B<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5B<br> -Subparagraph (SX 210.12-13B(Column E)(Footnote 4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5B<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483466/210-20-50-3<br><br>Reference 22: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483444/210-20-55-22<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483444/210-20-55-10<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-10<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeAssets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeLiabilities"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(9)(e))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5C<br> -Subparagraph (SX 210.12-13C(Column H)(Footnote 7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5C<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(9)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(9)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SX 210.12-13(Column G)(Footnote 8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5C<br> -Subparagraph (SX 210.12-13C(Column H))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5C<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SX 210.12-13(Column G))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5A<br> -Subparagraph (SX 210.12-13A(Column E))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5A<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5B<br> -Subparagraph (SX 210.12-13B(Column E))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5B<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5B<br> -Subparagraph (SX 210.12-13B(Column E)(Footnote 4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5B<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483466/210-20-50-3<br><br>Reference 22: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483444/210-20-55-22<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483444/210-20-55-10<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-10<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeLiabilities</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates line item in statement of financial position that includes derivative liability.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeLiabilityStatementOfFinancialPositionExtensibleEnumeration</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>enum2:enumerationSetItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativesFairValueLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativesFairValueLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CommodityContractMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CommodityContractMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_HedgingDesignationAxis=us-gaap_DesignatedAsHedgingInstrumentMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_HedgingDesignationAxis=us-gaap_DesignatedAsHedgingInstrumentMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_HedgingDesignationAxis=us-gaap_NondesignatedMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_HedgingDesignationAxis=us-gaap_NondesignatedMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentRiskAxis=splp_EconomicInterestsInLoansMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeInstrumentRiskAxis=splp_EconomicInterestsInLoansMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>86 <FILENAME>R75.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991792601296"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Instruments - Income Statement Location (Details) - Not Designated as Hedging Instrument - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="2">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeInstrumentsGainLossLineItems', window );"><strong>Derivative Instruments, Gain (Loss) [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeGainLossOnDerivativeNet', window );">Gain (Loss)</a></td> <td class="nump">$ 1,448<span></span> </td> <td class="nump">$ 732<span></span> </td> <td class="nump">$ 4,553<span></span> </td> <td class="nump">$ 3,562<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_HedgingDesignationAxis=us-gaap_NondesignatedMember', window );">Commodity contracts</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeInstrumentsGainLossLineItems', window );"><strong>Derivative Instruments, Gain (Loss) [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeGainLossOnDerivativeNet', window );">Gain (Loss)</a></td> <td class="nump">$ 33<span></span> </td> <td class="num">$ (859)<span></span> </td> <td class="nump">$ 790<span></span> </td> <td class="num">$ (411)<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration', window );">Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]</a></td> <td class="text">Other Operating Income (Expense), Net<span></span> </td> <td class="text">Other Operating Income (Expense), Net<span></span> </td> <td class="text">Other Operating Income (Expense), Net<span></span> </td> <td class="text">Other Operating Income (Expense), Net<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_HedgingDesignationAxis=us-gaap_NondesignatedMember', window );">Economic interests in loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeInstrumentsGainLossLineItems', window );"><strong>Derivative Instruments, Gain (Loss) [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeGainLossOnDerivativeNet', window );">Gain (Loss)</a></td> <td class="nump">$ 1,415<span></span> </td> <td class="nump">$ 1,591<span></span> </td> <td class="nump">$ 3,763<span></span> </td> <td class="nump">$ 3,973<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration', window );">Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]</a></td> <td class="text">Total revenue<span></span> </td> <td class="text">Total revenue<span></span> </td> <td class="text">Total revenue<span></span> </td> <td class="text">Total revenue<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeGainLossOnDerivativeNet"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in the fair value of derivatives recognized in the income statement.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 815<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeGainLossOnDerivativeNet</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates line item in statement of income or comprehensive income that includes gain (loss) from derivative.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 815<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4A<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeGainLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>enum2:enumerationSetItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentsGainLossLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4E<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4E<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeInstrumentsGainLossLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_HedgingDesignationAxis=us-gaap_NondesignatedMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_HedgingDesignationAxis=us-gaap_NondesignatedMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CommodityContractMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CommodityContractMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentRiskAxis=splp_EconomicInterestsInLoansMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeInstrumentRiskAxis=splp_EconomicInterestsInLoansMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>87 <FILENAME>R76.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991787800720"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pension and Other Post-Retirement Benefits - Components of Pension Expense and Other Postretirement Benefit Expense (Details) - Defined Benefit Plan - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="2">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DefinedBenefitPlanDisclosureLineItems', window );"><strong>Defined Benefit Plans Disclosure [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DefinedBenefitPlanInterestCost', window );">Interest cost</a></td> <td class="nump">$ 4,538<span></span> </td> <td class="nump">$ 2,381<span></span> </td> <td class="nump">$ 13,614<span></span> </td> <td class="nump">$ 7,145<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets', window );">Expected return on plan assets</a></td> <td class="num">(4,467)<span></span> </td> <td class="num">(6,336)<span></span> </td> <td class="num">(13,401)<span></span> </td> <td class="num">(19,007)<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses', window );">Amortization of actuarial loss</a></td> <td class="nump">2,882<span></span> </td> <td class="nump">2,128<span></span> </td> <td class="nump">8,647<span></span> </td> <td class="nump">6,384<span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost', window );">Total net pension expense (income)</a></td> <td class="nump">$ 2,953<span></span> </td> <td class="num">$ (1,827)<span></span> </td> <td class="nump">$ 8,860<span></span> </td> <td class="num">$ (5,478)<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of gain (loss) recognized in net periodic benefit (cost) credit of defined benefit plan.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480482/715-20-55-17<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3A<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480535/715-20-45-3A<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 18<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480482/715-20-55-18<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-6<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedBenefitPlanDisclosureLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DefinedBenefitPlanDisclosureLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expected return (loss) recognized in net periodic benefit (cost) credit, calculated based on expected long-term rate of return and market-related value of plan assets of defined benefit plan.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480482/715-20-55-17<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3A<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480535/715-20-45-3A<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 18<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480482/715-20-55-18<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-6<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedBenefitPlanInterestCost"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cost recognized for passage of time related to defined benefit plan.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480482/715-20-55-17<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3A<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480535/715-20-45-3A<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 18<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480482/715-20-55-18<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-6<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DefinedBenefitPlanInterestCost</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of net periodic benefit cost (credit) for defined benefit plan.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480482/715-20-55-17<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 18<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480482/715-20-55-18<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-6<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetirementPlanTypeAxis=us-gaap_PensionPlansDefinedBenefitMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RetirementPlanTypeAxis=us-gaap_PensionPlansDefinedBenefitMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>88 <FILENAME>R77.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991782560832"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pension and Other Post-Retirement Benefits - Narrative (Details)<br> $ in Thousands</strong></div></th> <th class="th" colspan="1">9 Months Ended</th> </tr> <tr><th class="th"> <div>Sep. 30, 2023 </div> <div>USD ($)</div> </th></tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RetirementPlanTypeAxis=us-gaap_PensionPlansDefinedBenefitMember', window );">Defined Benefit Plan</a></td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems', window );"><strong>Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]</strong></a></td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DefinedBenefitPlanContributionsByEmployer', window );">Current employer contributions</a></td> <td class="nump">$ 13,627<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedBenefitPlanContributionsByEmployer"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of contribution received by defined benefit plan from employer which increases plan assets.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480482/715-20-55-17<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 18<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480482/715-20-55-18<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-6<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DefinedBenefitPlanContributionsByEmployer</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetirementPlanTypeAxis=us-gaap_PensionPlansDefinedBenefitMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RetirementPlanTypeAxis=us-gaap_PensionPlansDefinedBenefitMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>89 <FILENAME>R78.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991782018160"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital and Accumulated Other Comprehensive Loss - Narrative (Details)<br> $ / shares in Units, $ in Thousands</strong></div></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="6">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> <th class="th" colspan="2">12 Months Ended</th> <th class="th" colspan="1">82 Months Ended</th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> </tr> <tr> <th class="th"> <div>Nov. 08, 2023 </div> <div>$ / shares</div> </th> <th class="th"> <div>Jun. 09, 2021 </div> <div>shares</div> </th> <th class="th"> <div>May 18, 2020 </div> <div>shares</div> </th> <th class="th"> <div>Sep. 30, 2023 </div> <div>USD ($) </div> <div>$ / shares </div> <div>shares</div> </th> <th class="th"> <div>Jun. 30, 2023 </div> <div>USD ($)</div> </th> <th class="th"> <div>Mar. 31, 2023 </div> <div>USD ($)</div> </th> <th class="th"> <div>Sep. 30, 2022 </div> <div>USD ($)</div> </th> <th class="th"> <div>Jun. 30, 2022 </div> <div>USD ($)</div> </th> <th class="th"> <div>Mar. 31, 2022 </div> <div>USD ($)</div> </th> <th class="th"> <div>Sep. 30, 2023 </div> <div>USD ($) </div> <div>day </div> <div>$ / shares </div> <div>shares</div> </th> <th class="th"> <div>Sep. 30, 2022 </div> <div>USD ($)</div> </th> <th class="th"> <div>Dec. 31, 2022 </div> <div>$ / shares </div> <div>shares</div> </th> <th class="th"><div>Dec. 31, 2012</div></th> <th class="th"> <div>Sep. 30, 2023 </div> <div>USD ($) </div> <div>$ / shares </div> <div>shares</div> </th> <th class="th"> <div>May 31, 2023 </div> <div>shares</div> </th> <th class="th"> <div>Mar. 21, 2023 </div> <div>shares</div> </th> <th class="th"> <div>Dec. 07, 2016 </div> <div>shares</div> </th> <th class="th"><div>Jan. 02, 2012</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Class of Stock [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding', window );">Common units outstanding (in shares)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">21,304,915<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">21,304,915<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">21,605,093<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">21,304,915<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases', window );">Units repurchased value | $</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 4,891<span></span> </td> <td class="nump">$ 11,588<span></span> </td> <td class="nump">$ 3,248<span></span> </td> <td class="nump">$ 9,902<span></span> </td> <td class="nump">$ 20,999<span></span> </td> <td class="nump">$ 10,418<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NumberOfDaysPriorToMeasurementDate', window );">Days prior to a measurement date | day</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">20<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_CommonUnitWeightedAveragePricePerShare', window );">Weighted average price per share, common units (in dollars per share) | $ / shares</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 41.82<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 41.82<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 41.82<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits', window );">Incentive units granted, percentage of outstanding common units</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">100.00%<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LimitedPartnersCapitalAccountUnitsIssued', window );">Common units issued (in shares)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">21,304,915<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">21,304,915<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">21,605,093<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">21,304,915<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember', window );">Subsequent Event</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Class of Stock [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockDividendsPerShareDeclared', window );">Dividends declared (in dollars per share) | $ / shares</a></td> <td class="nump">$ 0.375<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=splp_IncentiveUnitAwardMember', window );">Incentive Unit Award</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Class of Stock [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage', window );">Increase in equity value, percent</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">15.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod', window );">Units vested (in shares)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">154,078<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">200,253<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue', window );">Baseline equity value (in dollars per share) | $ / shares</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 39.26<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_CapitalUnitClassAMember', window );">Class A</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Class of Stock [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding', window );">Common units outstanding (in shares)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">21,304,915<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">21,304,915<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">21,304,915<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=splp_CommonUnitsMember', window );">Common Units</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Class of Stock [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased', window );">Authorized repurchase shares amount (in shares)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">1,000,000<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">8,770,240<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalAccountUnitsTreasury', window );">Units repurchased (in shares)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">111,118<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">454,616<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">7,800,608<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases', window );">Units repurchased value | $</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 4,891<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 19,728<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 164,086<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased', window );">Units that may yet be purchased (in shares)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">969,632<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">969,632<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">969,632<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=splp_SeriesAPreferredUnitsMember', window );">Series A Preferred Units</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Class of Stock [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Stated interest rate</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">6.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">6.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">6.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DividendsPreferredStockCash', window );">Preferred unit dividend | $</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 2,408<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 7,225<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 2,408<span></span> </td> <td class="nump">$ 7,225<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentTerm', window );">Preferred unit term</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text">9 years<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockLiquidationPreference', window );">Liquidation preference (in dollars per share) | $ / shares</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 25<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 25<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 25<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice', window );">Repurchase period in force</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text">60 days<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredUnitsOutstanding', window );">Preferred units outstanding (in shares)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">6,422,128<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">6,422,128<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">6,422,128<span></span> </td> <td class="text"> <span></span> </td> <td class="nump">6,422,128<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=splp_CapitalUnitClassCMember', window );">Class C</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Class of Stock [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LimitedPartnersCapitalAccountUnitsIssued', window );">Common units issued (in shares)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">200,253<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PlanNameAxis=splp_A2018IncentiveAwardPlanMember', window );">2018 Incentive Award Plan</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Class of Stock [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized', window );">Additional shares authorized (in shares)</a></td> <td class="text"> <span></span> </td> <td class="nump">1,000,000<span></span> </td> <td class="nump">500,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized', window );">Shares authorized (in shares)</a></td> <td class="text"> <span></span> </td> <td class="nump">2,000,000<span></span> </td> <td class="nump">1,000,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod', window );">RSUs granted (in shares)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">17,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PlanNameAxis=splp_A2018IncentiveAwardPlanMember', window );">2018 Incentive Award Plan | Restricted Stock Units (RSUs)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfStockLineItems', window );"><strong>Class of Stock [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions', window );">Unearned compensation | $</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 417<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 417<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 417<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_CommonUnitWeightedAveragePricePerShare"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Common Unit, Weighted Average Price Per Share</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_CommonUnitWeightedAveragePricePerShare</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types1:perShareItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Incentive Units Granted, Percentage of Outstanding Common Units</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_IncentiveUnitsGrantedPercentageOfOutstandingCommonUnits</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types1:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_NumberOfDaysPriorToMeasurementDate"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number Of Days Prior To Measurement Date</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_NumberOfDaysPriorToMeasurementDate</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:integerItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Preferred Units, Computation of Common Units to be Issued Upon Redemption, Period Prior to Redemption for Computing Average Common Unit Price</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_PreferredUnitsComputationofCommonUnitstobeIssuedUponRedemptionPeriodPriortoRedemptionforComputingAverageCommonUnitPrice</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:durationItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Share-based Compensation Arrangement By Share-based Payment Award, Equity Value, Increase In Percentage</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityValueIncreaseInPercentage</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types1:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfStockLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 272<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483014/272-10-45-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 272<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482987/272-10-50-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(27)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(2)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(2)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ClassOfStockLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockDividendsPerShareDeclared"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate dividends declared during the period for each share of common stock outstanding.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_CommonStockDividendsPerShareDeclared</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:perShareItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateStatedPercentage"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Contractual interest rate for funds borrowed, under the debt agreement.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateStatedPercentage</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentTerm"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtInstrumentTerm</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:durationItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsPreferredStockCash"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of paid and unpaid preferred stock dividends declared with the form of settlement in cash.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -SubTopic 405<br> -Topic 942<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481071/942-405-45-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DividendsPreferredStockCash</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cost to be recognized for nonvested award under share-based payment arrangement. Excludes share and unit options.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LimitedPartnersCapitalAccountUnitsIssued"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of limited partner units issued.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LimitedPartnersCapitalAccountUnitsIssued</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of limited partner units outstanding.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of units that were previously issued and have been repurchased during the year.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PartnersCapitalAccountTreasuryUnitsPurchases</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PartnersCapitalAccountUnitsTreasury"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Units that were previously issued and have been repurchased during the year.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB TOPIC 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PartnersCapitalAccountUnitsTreasury</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockLiquidationPreference"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-4<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PreferredStockLiquidationPreference</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:perShareItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredUnitsOutstanding"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of preferred units outstanding.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PreferredUnitsOutstanding</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(02)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share or unit weighted-average intrinsic value of award vested under share-based payment arrangement. Excludes share and unit options.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(02)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:perShareItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of additional shares authorized for issuance under share-based payment arrangement.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares authorized for issuance under share-based payment arrangement.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares authorized to be repurchased by an entity's Board of Directors under a stock repurchase plan.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The remaining number of shares authorized to be repurchased by an entity's Board of Directors under a stock repurchase plan.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=splp_IncentiveUnitAwardMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AwardTypeAxis=splp_IncentiveUnitAwardMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_CapitalUnitClassAMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_CapitalUnitClassAMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=splp_CommonUnitsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=splp_CommonUnitsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=splp_SeriesAPreferredUnitsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=splp_SeriesAPreferredUnitsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=splp_CapitalUnitClassCMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=splp_CapitalUnitClassCMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=splp_A2018IncentiveAwardPlanMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PlanNameAxis=splp_A2018IncentiveAwardPlanMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=us-gaap_RestrictedStockUnitsRSUMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AwardTypeAxis=us-gaap_RestrictedStockUnitsRSUMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>90 <FILENAME>R79.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991781989568"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital and Accumulated Other Comprehensive Loss - Accumulated Other Comprehensive Income (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="6">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Jun. 30, 2023</div></th> <th class="th"><div>Mar. 31, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Jun. 30, 2022</div></th> <th class="th"><div>Mar. 31, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_AccumulatedOtherComprehensiveIncomeLossRollForward', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at beginning of year</a></td> <td class="nump">$ 915,882<span></span> </td> <td class="nump">$ 819,841<span></span> </td> <td class="nump">$ 801,460<span></span> </td> <td class="nump">$ 723,510<span></span> </td> <td class="nump">$ 654,225<span></span> </td> <td class="nump">$ 669,048<span></span> </td> <td class="nump">$ 801,460<span></span> </td> <td class="nump">$ 669,048<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax', window );">Net other comprehensive income (loss) attributable to common unitholders</a></td> <td class="num">(1,991)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(2,178)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(1,073)<span></span> </td> <td class="num">(4,831)<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at end of year</a></td> <td class="nump">934,972<span></span> </td> <td class="nump">915,882<span></span> </td> <td class="nump">819,841<span></span> </td> <td class="nump">747,667<span></span> </td> <td class="nump">723,510<span></span> </td> <td class="nump">654,225<span></span> </td> <td class="nump">934,972<span></span> </td> <td class="nump">747,667<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember', window );">Unrealized loss on available-for-sale debt securities</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_AccumulatedOtherComprehensiveIncomeLossRollForward', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at beginning of year</a></td> <td class="num">(92)<span></span> </td> <td class="num">(92)<span></span> </td> <td class="num">(92)<span></span> </td> <td class="num">(92)<span></span> </td> <td class="num">(92)<span></span> </td> <td class="num">(92)<span></span> </td> <td class="num">(92)<span></span> </td> <td class="num">(92)<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax', window );">Net other comprehensive income (loss) attributable to common unitholders</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at end of year</a></td> <td class="num">(92)<span></span> </td> <td class="num">(92)<span></span> </td> <td class="num">(92)<span></span> </td> <td class="num">(92)<span></span> </td> <td class="num">(92)<span></span> </td> <td class="num">(92)<span></span> </td> <td class="num">(92)<span></span> </td> <td class="num">(92)<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedTranslationAdjustmentMember', window );">Cumulative translation adjustments</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_AccumulatedOtherComprehensiveIncomeLossRollForward', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at beginning of year</a></td> <td class="num">(16,195)<span></span> </td> <td class="num">(16,020)<span></span> </td> <td class="num">(17,113)<span></span> </td> <td class="num">(16,614)<span></span> </td> <td class="num">(14,420)<span></span> </td> <td class="num">(13,961)<span></span> </td> <td class="num">(17,113)<span></span> </td> <td class="num">(13,961)<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax', window );">Net other comprehensive income (loss) attributable to common unitholders</a></td> <td class="num">(1,991)<span></span> </td> <td class="num">(175)<span></span> </td> <td class="nump">1,093<span></span> </td> <td class="num">(2,178)<span></span> </td> <td class="num">(2,194)<span></span> </td> <td class="num">(459)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at end of year</a></td> <td class="num">(18,186)<span></span> </td> <td class="num">(16,195)<span></span> </td> <td class="num">(16,020)<span></span> </td> <td class="num">(18,792)<span></span> </td> <td class="num">(16,614)<span></span> </td> <td class="num">(14,420)<span></span> </td> <td class="num">(18,186)<span></span> </td> <td class="num">(18,792)<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember', window );">Change in net pension and other benefit obligations</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_AccumulatedOtherComprehensiveIncomeLossRollForward', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at beginning of year</a></td> <td class="num">(134,669)<span></span> </td> <td class="num">(134,669)<span></span> </td> <td class="num">(134,669)<span></span> </td> <td class="num">(117,750)<span></span> </td> <td class="num">(117,750)<span></span> </td> <td class="num">(117,750)<span></span> </td> <td class="num">(134,669)<span></span> </td> <td class="num">(117,750)<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax', window );">Net other comprehensive income (loss) attributable to common unitholders</a></td> <td class="nump">36<span></span> </td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at end of year</a></td> <td class="num">(134,633)<span></span> </td> <td class="num">(134,669)<span></span> </td> <td class="num">(134,669)<span></span> </td> <td class="num">(117,750)<span></span> </td> <td class="num">(117,750)<span></span> </td> <td class="num">(117,750)<span></span> </td> <td class="num">(134,633)<span></span> </td> <td class="num">(117,750)<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember', window );">Total</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_AccumulatedOtherComprehensiveIncomeLossRollForward', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at beginning of year</a></td> <td class="num">(150,956)<span></span> </td> <td class="num">(150,781)<span></span> </td> <td class="num">(151,874)<span></span> </td> <td class="num">(134,456)<span></span> </td> <td class="num">(132,262)<span></span> </td> <td class="num">(131,803)<span></span> </td> <td class="num">(151,874)<span></span> </td> <td class="num">(131,803)<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax', window );">Net other comprehensive income (loss) attributable to common unitholders</a></td> <td class="num">(1,955)<span></span> </td> <td class="num">(175)<span></span> </td> <td class="nump">1,093<span></span> </td> <td class="num">(2,178)<span></span> </td> <td class="num">(2,194)<span></span> </td> <td class="num">(459)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at end of year</a></td> <td class="num">$ (152,911)<span></span> </td> <td class="num">$ (150,956)<span></span> </td> <td class="num">$ (150,781)<span></span> </td> <td class="num">$ (136,634)<span></span> </td> <td class="num">$ (134,456)<span></span> </td> <td class="num">$ (132,262)<span></span> </td> <td class="num">$ (152,911)<span></span> </td> <td class="num">$ (136,634)<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_AccumulatedOtherComprehensiveIncomeLossRollForward"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Accumulated Other Comprehensive Income (Loss) [Roll Forward]</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_AccumulatedOtherComprehensiveIncomeLossRollForward</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax, before reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (a-c)<br> -SubTopic 10<br> -Topic 220<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-10A<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481839/830-10-45-9<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 35<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482014/830-20-35-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-12<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of partners' capital (deficit), including portions attributable to both the parent and noncontrolling interests. Excludes temporary equity and is sometimes called permanent equity.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedTranslationAdjustmentMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedTranslationAdjustmentMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>91 <FILENAME>R80.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991794856800"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="2">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax (benefit) provision</a></td> <td class="num">$ (981)<span></span> </td> <td class="nump">$ 9,211<span></span> </td> <td class="num">$ (1,707)<span></span> </td> <td class="nump">$ 56,256<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-10<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -SubTopic 20<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482659/740-20-45-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -SubTopic 10<br> -Topic 235<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>92 <FILENAME>R81.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991781115488"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Net Income Per Common Unit (Details) - USD ($)<br> $ / shares in Units, $ in Thousands</strong></div></th> <th class="th" colspan="6">3 Months Ended</th> <th class="th" colspan="2">9 Months Ended</th> <th class="th" colspan="1">12 Months Ended</th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Jun. 30, 2023</div></th> <th class="th"><div>Mar. 31, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Jun. 30, 2022</div></th> <th class="th"><div>Mar. 31, 2022</div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract', window );"><strong>Net Income (Loss) Available to Common Stockholders, Basic [Abstract]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income</a></td> <td class="nump">$ 27,887<span></span> </td> <td class="nump">$ 58,615<span></span> </td> <td class="nump">$ 24,803<span></span> </td> <td class="nump">$ 36,428<span></span> </td> <td class="nump">$ 92,113<span></span> </td> <td class="nump">$ 4,541<span></span> </td> <td class="nump">$ 111,305<span></span> </td> <td class="nump">$ 133,082<span></span> </td> <td class="nump">$ 206,165<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity', window );">Net (income) loss attributable to noncontrolling interests in consolidated entities</a></td> <td class="num">(2,315)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(111)<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="num">(1,737)<span></span> </td> <td class="num">(122)<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income attributable to common unitholders</a></td> <td class="nump">25,572<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">36,317<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">109,568<span></span> </td> <td class="nump">132,960<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DilutiveSecuritiesAbstract', window );"><strong>Effect of dilutive securities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther', window );">Interest expense from SPLP Preferred Units</a></td> <td class="nump">3,083<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">3,083<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">9,228<span></span> </td> <td class="nump">9,228<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_NetIncomeLossAvailableToCommonUnitholders', window );">Net income attributable to common unitholders – assuming dilution</a></td> <td class="nump">$ 28,655<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 39,400<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 118,796<span></span> </td> <td class="nump">$ 142,188<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicTwoClassMethodAbstract', window );"><strong>Net income per common unit – basic</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic', window );">Net income attributable to common unitholders (in dollars per share)</a></td> <td class="nump">$ 1.20<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 1.57<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 5.10<span></span> </td> <td class="nump">$ 5.85<span></span> </td> <td class="nump">$ 9.03<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareDilutedTwoClassMethodAbstract', window );"><strong>Net income per common unit – diluted</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted', window );">Net income attributable to common unitholders (in dollars per share)</a></td> <td class="nump">$ 1.14<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 1.45<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 4.68<span></span> </td> <td class="nump">$ 5.26<span></span> </td> <td class="nump">$ 8.12<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding', window );">Denominator for net income per common unit - basic (in shares)</a></td> <td class="nump">21,298,871<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">23,147,644<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">21,495,689<span></span> </td> <td class="nump">22,737,902<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract', window );"><strong>Effect of dilutive securities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_IncrementalCommonSharesAttributableToIncentiveUnits', window );">Incentive Units (in shares)</a></td> <td class="nump">154,078<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">191,080<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">153,063<span></span> </td> <td class="nump">220,240<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock', window );">Unvested restricted common units (in shares)</a></td> <td class="nump">24,341<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">104,396<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">19,340<span></span> </td> <td class="nump">156,494<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock', window );">SPLP Preferred Units (in shares)</a></td> <td class="nump">3,603,920<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">3,802,650<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">3,692,232<span></span> </td> <td class="nump">3,923,915<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted', window );">Denominator for net income per common unit - diluted (in shares)</a></td> <td class="nump">25,081,210<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">27,245,770<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">25,360,324<span></span> </td> <td class="nump">27,038,551<span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_IncrementalCommonSharesAttributableToIncentiveUnits"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Incremental Common Shares Attributable to Incentive Units</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_IncrementalCommonSharesAttributableToIncentiveUnits</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Incremental Common Shares Attributable to Nonvested Restricted Stock</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_IncrementalCommonSharesAttributableToNonvestedRestrictedStock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_NetIncomeLossAvailableToCommonUnitholders"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net Income (Loss) Available to Common Unitholders</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_NetIncomeLossAvailableToCommonUnitholders</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DilutiveSecuritiesAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DilutiveSecuritiesAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) to net income used for calculating diluted earnings per share (EPS), resulting from the assumed exercise of dilutive convertible securities excluding adjustments related to ESOP convertible preferred stock, stock options, and restrictive stock units.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasicTwoClassMethodAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EarningsPerShareBasicTwoClassMethodAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDilutedTwoClassMethodAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EarningsPerShareDilutedTwoClassMethodAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of income (loss) from continuing operations attributable to the noncontrolling interest.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-15<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of convertible preferred stock using the if-converted method.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-42<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 40<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-40<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 13: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersBasicAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per unit of ownership amount after tax of income (loss) available to limited partnership (LP) unit-holder and units that would have been outstanding assuming the issuance of limited partner units for dilutive potential units outstanding.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:perShareItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net income (loss) allocated to each outstanding limited partnership and general partnership unit.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipAndGeneralPartnershipUnitBasic</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:perShareItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19<br><br>Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 29: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 33: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4J<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J<br><br>Reference 34: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-2<br><br>Reference 38: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br><br>Reference 39: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProfitLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average number of limited partnership units outstanding determined by relating the portion of time within a reporting period that limited partnership units have been outstanding to the total time in that period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average number of limited partnership units outstanding determined by relating the portion of time within a reporting period that limited partnership units have been outstanding to the total time in that period. Used in the calculation of diluted net income or loss per limited partnership unit.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>93 <FILENAME>R82.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991781908144"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Fair Value Measurements - Hierarchy Table (Details) - USD ($)<br> $ in Thousands</strong></div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Dec. 31, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsFairValueDisclosure', window );">Investment fair value</a></td> <td class="nump">$ 39,373<span></span> </td> <td class="nump">$ 309,697<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_PCSMosaicMember', window );">PCS Mosaic</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsFairValueDisclosure', window );">Investment fair value</a></td> <td class="nump">19,186<span></span> </td> <td class="nump">23,323<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeInstrumentRiskAxis=us-gaap_WarrantMember', window );">Warrants</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="text"> <span></span> </td> <td class="nump">3,564<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">64,503<span></span> </td> <td class="nump">328,563<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesFairValueDisclosure', window );">Total</a></td> <td class="nump">29,167<span></span> </td> <td class="nump">30,362<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Long-term investments</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">20,187<span></span> </td> <td class="nump">286,375<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Precious metal and commodity inventories recorded at fair value</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">35,620<span></span> </td> <td class="nump">32,896<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Economic interests in loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">5,098<span></span> </td> <td class="nump">5,728<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Commodity contracts on precious metal and commodity inventories</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">34<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLiabilities', window );">Financial instruments total</a></td> <td class="text"> <span></span> </td> <td class="nump">247<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Warrants</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">3,564<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Other precious metal liabilities</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLiabilities', window );">Financial instruments total</a></td> <td class="nump">29,167<span></span> </td> <td class="nump">30,115<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 1</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">51,756<span></span> </td> <td class="nump">266,935<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesFairValueDisclosure', window );">Total</a></td> <td class="nump">29,167<span></span> </td> <td class="nump">30,115<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 1 | Long-term investments</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">16,136<span></span> </td> <td class="nump">234,039<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 1 | Precious metal and commodity inventories recorded at fair value</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">35,620<span></span> </td> <td class="nump">32,896<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 1 | Economic interests in loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 1 | Commodity contracts on precious metal and commodity inventories</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLiabilities', window );">Financial instruments total</a></td> <td class="text"> <span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 1 | Warrants</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 1 | Other precious metal liabilities</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLiabilities', window );">Financial instruments total</a></td> <td class="nump">29,167<span></span> </td> <td class="nump">30,115<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 2</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">580<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesFairValueDisclosure', window );">Total</a></td> <td class="nump">0<span></span> </td> <td class="nump">247<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 2 | Long-term investments</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">546<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 2 | Precious metal and commodity inventories recorded at fair value</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 2 | Economic interests in loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 2 | Commodity contracts on precious metal and commodity inventories</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">34<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLiabilities', window );">Financial instruments total</a></td> <td class="text"> <span></span> </td> <td class="nump">247<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 2 | Warrants</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 2 | Other precious metal liabilities</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLiabilities', window );">Financial instruments total</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 3</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">12,167<span></span> </td> <td class="nump">61,628<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesFairValueDisclosure', window );">Total</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 3 | Long-term investments</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">3,505<span></span> </td> <td class="nump">52,336<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 3 | Precious metal and commodity inventories recorded at fair value</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 3 | Economic interests in loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">5,098<span></span> </td> <td class="nump">5,728<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 3 | Commodity contracts on precious metal and commodity inventories</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLiabilities', window );">Financial instruments total</a></td> <td class="text"> <span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 3 | Warrants</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Derivative asset total</a></td> <td class="nump">3,564<span></span> </td> <td class="nump">3,564<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Fair Value, Measurements, Recurring | Level 3 | Other precious metal liabilities</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities:</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeLiabilities', window );">Financial instruments total</a></td> <td class="nump">$ 0<span></span> </td> <td class="nump">$ 0<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AssetsAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsFairValueDisclosure"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AssetsFairValueDisclosure</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeLiabilities"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(9)(e))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5C<br> -Subparagraph (SX 210.12-13C(Column H)(Footnote 7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5C<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(9)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(9)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SX 210.12-13(Column G)(Footnote 8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5C<br> -Subparagraph (SX 210.12-13C(Column H))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5C<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SX 210.12-13(Column G))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5A<br> -Subparagraph (SX 210.12-13A(Column E))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5A<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5B<br> -Subparagraph (SX 210.12-13B(Column E))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5B<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5B<br> -Subparagraph (SX 210.12-13B(Column E)(Footnote 4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5B<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483466/210-20-50-3<br><br>Reference 22: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483444/210-20-55-22<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483444/210-20-55-10<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-10<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeLiabilities</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentsFairValueDisclosure"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value portion of investments accounted under the equity method.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2E<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2E<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentsFairValueDisclosure</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LiabilitiesAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesFairValueDisclosure"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value of financial and nonfinancial obligations.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LiabilitiesFairValueDisclosure</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_PCSMosaicMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_PCSMosaicMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentRiskAxis=us-gaap_WarrantMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeInstrumentRiskAxis=us-gaap_WarrantMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentRiskAxis=us-gaap_OtherLongTermInvestmentsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeInstrumentRiskAxis=us-gaap_OtherLongTermInvestmentsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentRiskAxis=splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeInstrumentRiskAxis=splp_PreciousmetalandcommodityinventoriesrecordedatfairvalueMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentRiskAxis=splp_EconomicInterestsInLoansMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeInstrumentRiskAxis=splp_EconomicInterestsInLoansMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CommodityContractMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CommodityContractMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentRiskAxis=splp_OtherPreciousMetalsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DerivativeInstrumentRiskAxis=splp_OtherPreciousMetalsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>94 <FILENAME>R83.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991782226032"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Fair Value Measurements - Unobservable Inputs Reconciliation - Assets (Details) - Fair Value, Measurements, Recurring - USD ($)<br> $ in Thousands</strong></div></th> <th class="th" colspan="2">9 Months Ended</th> </tr> <tr> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Sep. 30, 2022</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward', window );"><strong>Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue', window );">Balance at beginning of period</a></td> <td class="nump">$ 61,628<span></span> </td> <td class="nump">$ 63,497<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases', window );">Purchases</a></td> <td class="nump">589<span></span> </td> <td class="nump">999<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales', window );">Sales, cash collections, and eliminations</a></td> <td class="num">(53,914)<span></span> </td> <td class="num">(6,871)<span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings', window );">Realized gains</a></td> <td class="nump">3,758<span></span> </td> <td class="nump">2,758<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty', window );">Unrealized gains</a></td> <td class="nump">106<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty', window );">Unrealized losses</a></td> <td class="nump">0<span></span> </td> <td class="num">(1,007)<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue', window );">Balance at end of period</a></td> <td class="nump">12,167<span></span> </td> <td class="nump">59,376<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Long Term Investments</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward', window );"><strong>Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue', window );">Balance at beginning of period</a></td> <td class="nump">52,336<span></span> </td> <td class="nump">50,085<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases', window );">Purchases</a></td> <td class="nump">589<span></span> </td> <td class="nump">999<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales', window );">Sales, cash collections, and eliminations</a></td> <td class="num">(49,521)<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings', window );">Realized gains</a></td> <td class="num">(5)<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty', window );">Unrealized gains</a></td> <td class="nump">106<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty', window );">Unrealized losses</a></td> <td class="nump">0<span></span> </td> <td class="num">(1,007)<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue', window );">Balance at end of period</a></td> <td class="nump">3,505<span></span> </td> <td class="nump">50,077<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Economic Interest In Loans</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward', window );"><strong>Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue', window );">Balance at beginning of period</a></td> <td class="nump">5,728<span></span> </td> <td class="nump">6,483<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases', window );">Purchases</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales', window );">Sales, cash collections, and eliminations</a></td> <td class="num">(4,393)<span></span> </td> <td class="num">(4,721)<span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings', window );">Realized gains</a></td> <td class="nump">3,763<span></span> </td> <td class="nump">3,973<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty', window );">Unrealized gains</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty', window );">Unrealized losses</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue', window );">Balance at end of period</a></td> <td class="nump">5,098<span></span> </td> <td class="nump">5,735<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember', window );">Warrants</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward', window );"><strong>Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue', window );">Balance at beginning of period</a></td> <td class="nump">3,564<span></span> </td> <td class="nump">6,929<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases', window );">Purchases</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales', window );">Sales, cash collections, and eliminations</a></td> <td class="nump">0<span></span> </td> <td class="num">(2,150)<span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings', window );">Realized gains</a></td> <td class="nump">0<span></span> </td> <td class="num">(1,215)<span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty', window );">Unrealized gains</a></td> <td class="nump">0<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty', window );">Unrealized losses</a></td> <td class="nump">0<span></span> </td> <td class="nump">0<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue', window );">Balance at end of period</a></td> <td class="nump">$ 3,564<span></span> </td> <td class="nump">$ 3,564<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair Value, Measurement With Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included In Earnings</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Unrealized Gains, Excluding Related Party</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedGainsExcludingRelatedParty</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Unrealized Losses, Excluding Related Party</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetUnrealizedLossesExcludingRelatedParty</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of purchases of financial instrument classified as an asset measured using unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of sale of financial instrument classified as an asset measured using unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value of financial instrument classified as an asset measured using unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -SubTopic 10<br> -Topic 820<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByAssetClassAxis=splp_LongTermInvestmentsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueByAssetClassAxis=splp_LongTermInvestmentsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByAssetClassAxis=splp_EconomicInterestInLoansMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueByAssetClassAxis=splp_EconomicInterestInLoansMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByAssetClassAxis=us-gaap_WarrantMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueByAssetClassAxis=us-gaap_WarrantMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>95 <FILENAME>R84.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991786122112"> <tr> <th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Fair Value Measurements - Narrative (Details)<br></strong></div></th> <th class="th"><div>Sep. 30, 2023</div></th> <th class="th"><div>Apr. 30, 2023</div></th> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember', window );">Aerojet Rocketdyne Holdings, Inc. | Series E Convertible Preferred Stock</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage', window );">Outstanding equity interests held, percentage</a></td> <td class="text"> <span></span> </td> <td class="nump">85.00%<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputConstantPrepaymentRateMember', window );">Constant prepayment rate | Securities (Assets) | Minimum</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput', window );">Measurement input</a></td> <td class="nump">0.0936<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputConstantPrepaymentRateMember', window );">Constant prepayment rate | Securities (Assets) | Maximum</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput', window );">Measurement input</a></td> <td class="nump">0.3520<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputDefaultRateMember', window );">Default rate | Securities (Assets) | Minimum</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput', window );">Measurement input</a></td> <td class="nump">0.0172<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputDefaultRateMember', window );">Default rate | Securities (Assets) | Maximum</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput', window );">Measurement input</a></td> <td class="nump">0.2191<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputDiscountRateMember', window );">Discount rate | Securities (Assets) | Minimum</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput', window );">Measurement input</a></td> <td class="nump">0.0182<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputDiscountRateMember', window );">Discount rate | Securities (Assets) | Maximum</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput', window );">Measurement input</a></td> <td class="nump">0.2560<span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Exchange Agreement, Outstanding Equity Interests Held, Percentage</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_ExchangeAgreementOutstandingEquityInterestsHeldPercentage</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of input used to measure investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:decimalItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-3<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=splp_AerojetRocketdyneHoldingsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=splp_SeriesEConvertiblePreferredStockMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=splp_SeriesEConvertiblePreferredStockMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputConstantPrepaymentRateMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputConstantPrepaymentRateMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByAssetClassAxis=us-gaap_SecuritiesAssetsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FairValueByAssetClassAxis=us-gaap_SecuritiesAssetsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputDefaultRateMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputDefaultRateMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputDiscountRateMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputDiscountRateMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>96 <FILENAME>R85.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <html> <head> <title></title> <link rel="stylesheet" type="text/css" href="include/report.css"> <script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript"> function toggleNextSibling (e) { if (e.nextSibling.style.display=='none') { e.nextSibling.style.display='block'; } else { e.nextSibling.style.display='none'; } }</script> </head> <body> <span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139991779832304"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments and Contingencies - Narrative (Details)<br></strong></div></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="1">9 Months Ended</th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> <th class="th" colspan="1"></th> </tr> <tr> <th class="th"> <div>Sep. 23, 2022 </div> <div>USD ($)</div> </th> <th class="th"> <div>Aug. 17, 2021 </div> <div>shares</div> </th> <th class="th"> <div>Aug. 13, 2021 </div> <div>USD ($)</div> </th> <th class="th"> <div>Aug. 21, 2019 </div> <div>USD ($)</div> </th> <th class="th"> <div>Apr. 13, 2018 </div> <div>USD ($)</div> </th> <th class="th"> <div>Sep. 30, 2023 </div> <div>USD ($) </div> <div>defendant </div> <div>claim</div> </th> <th class="th"> <div>Dec. 31, 2022 </div> <div>USD ($)</div> </th> <th class="th"> <div>Jul. 01, 2020 </div> <div>USD ($)</div> </th> <th class="th"> <div>Dec. 31, 2012 </div> <div>USD ($)</div> </th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_LossContingencySettlementOffer', window );">Settlement offer</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 1,070,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease', window );">Increase in reserve</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 2,582,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod', window );">Shares surrendered (in shares) | shares</a></td> <td class="text"> <span></span> </td> <td class="nump">3,300,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_LossContingencyIncreaseInSettlementProposed', window );">Increase in settlement proposed</a></td> <td class="nump">$ 250,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_InsuranceCarrierAxis=splp_SteelConnectIncSTCNMember', window );">Steel Connect, Inc (STCN)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LitigationSettlementAmountAwardedFromOtherParty', window );">Net settlement payments</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 1,650,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_InsuranceCarrierAxis=splp_SteelPartnersHoldingLPMember', window );">Steel Partners Holding LP</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LitigationSettlementAmountAwardedFromOtherParty', window );">Net settlement payments</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">1,100,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_TitleOfIndividualAxis=splp_MrLichtensteinMember', window );">Mr. Lichtenstein</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod', window );">Shares surrendered (in shares) | shares</a></td> <td class="text"> <span></span> </td> <td class="nump">2,133,333<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_TitleOfIndividualAxis=splp_MrHowardMember', window );">Mr. Howard</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod', window );">Shares surrendered (in shares) | shares</a></td> <td class="text"> <span></span> </td> <td class="nump">1,066,667<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_VestingStatusAxis=splp_VestedMember', window );">Vested | Mr. Lichtenstein</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod', window );">Shares surrendered (in shares) | shares</a></td> <td class="text"> <span></span> </td> <td class="nump">1,833,333<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_VestingStatusAxis=splp_VestedMember', window );">Vested | Mr. Howard</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod', window );">Shares surrendered (in shares) | shares</a></td> <td class="text"> <span></span> </td> <td class="nump">916,667<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_VestingStatusAxis=splp_VestedMember', window );">Vested | Mr. Fejes</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod', window );">Shares surrendered (in shares) | shares</a></td> <td class="text"> <span></span> </td> <td class="nump">100,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_VestingStatusAxis=splp_UnvestedMember', window );">Unvested | Mr. Lichtenstein</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod', window );">Shares surrendered (in shares) | shares</a></td> <td class="text"> <span></span> </td> <td class="nump">300,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_VestingStatusAxis=splp_UnvestedMember', window );">Unvested | Mr. Howard</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod', window );">Shares surrendered (in shares) | shares</a></td> <td class="text"> <span></span> </td> <td class="nump">150,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BalanceSheetLocationAxis=us-gaap_AccruedLiabilitiesMember', window );">Accrued liabilities</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccrualForEnvironmentalLossContingencies', window );">Accrual for environmental matters</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 13,444,000<span></span> </td> <td class="nump">$ 12,692,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BalanceSheetLocationAxis=us-gaap_OtherNoncurrentLiabilitiesMember', window );">Other Noncurrent Liabilities</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccrualForEnvironmentalLossContingencies', window );">Accrual for environmental matters</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 24,736,000<span></span> </td> <td class="nump">24,765,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LegalEntityAxis=splp_BnsSubsidiaryMember', window );">BNS Subsidiary</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingencyPendingClaimsNumber', window );">Number of claims, litigation matters | claim</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">55,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LegalEntityAxis=splp_BnsSubsidiaryMember', window );">BNS Subsidiary | Insurance Claims</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingencyAccrualAtCarryingValue', window );">Accrual relating to open and active claims</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 1,389,000<span></span> </td> <td class="nump">$ 1,418,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum | BNS Subsidiary</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingencyNumberOfDefendants', window );">Loss contingency, number of defendants | defendant</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">100,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EnvironmentalRemediationSiteAxis=splp_AdjacentParcelMember', window );">Adjacent Parcel | Environmental and Other Matters</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates', window );">Accrual increase</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 14,300,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EnvironmentalRemediationSiteAxis=splp_AdjacentParcelMember', window );">Adjacent Parcel | Environmental and Other Matters | Minimum | Handy & Harman Ltd. (HNH)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss', window );">Environmental exit costs, additional loss</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">10,500,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EnvironmentalRemediationSiteAxis=splp_AdjacentParcelMember', window );">Adjacent Parcel | Environmental and Other Matters | Maximum | Handy & Harman Ltd. (HNH)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss', window );">Environmental exit costs, additional loss</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">17,500,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=splp_SteelConnectIncSTCNMember', window );">Steel Connect, Inc (STCN)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LitigationSettlementAmountAwardedFromOtherParty', window );">Net settlement payments</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 2,750,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EnvironmentalExitCostByPropertyAxis=splp_CostsMember', window );">Costs | Environmental and Other Matters</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_LossContingencySettlementOffer', window );">Settlement offer</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 10,500,000<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EnvironmentalExitCostByPropertyAxis=splp_CostsMember', window );">Costs | Environmental and Other Matters | Steel Partners Holding LP</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_LossContingencySettlementOffer', window );">Settlement offer</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 2,625,000<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_LossContingencySettlementOfferSharePercentage', window );">Settlement offer, share percentage</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">25.00%<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EnvironmentalExitCostByPropertyAxis=splp_CostsMember', window );">Costs | Environmental and Other Matters | Non-affiliated Corporations</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_LossContingencySettlementOffer', window );">Settlement offer</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 7,875,000<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_LossContingencySettlementOfferSharePercentage', window );">Settlement offer, share percentage</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">75.00%<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EnvironmentalExitCostByPropertyAxis=splp_CostsMember', window );">Costs | Environmental and Other Matters | Cycle Chem</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_LossContingencySettlementOffer', window );">Settlement offer</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 3,500,000<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_LossContingencySettlementOfferSharePercentage', window );">Settlement offer, share percentage</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">100.00%<span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EnvironmentalExitCostByPropertyAxis=splp_CostsMember', window );">Costs | Former Owner / Operator</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccrualForEnvironmentalLossContingencies', window );">Accrual for environmental matters</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 2,700,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EnvironmentalExitCostByPropertyAxis=splp_CostsMember', window );">Costs | Former Owner / Operator | Environmental and Other Matters</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation', window );">Ownership responsibility for site investigation and remediation costs percentage allocation</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">75.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EnvironmentalExitCostByPropertyAxis=splp_CostsMember', window );">Costs | Hhem and HandH | Steel Partners Holding LP</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccrualForEnvironmentalLossContingencies', window );">Accrual for environmental matters</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 900,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EnvironmentalExitCostByPropertyAxis=splp_CostsMember', window );">Costs | Hhem and HandH | Environmental and Other Matters</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation', window );">Ownership responsibility for site investigation and remediation costs percentage allocation</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">25.00%<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccrualForEnvironmentalLossContingenciesPayments1', window );">Payments</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 1,000,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EnvironmentalExitCostByPropertyAxis=splp_CamdenMember', window );">Camden | SLI</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccrualForEnvironmentalLossContingencies', window );">Accrual for environmental matters</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">3,000,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_SiteContingencyLossExposureNotAccruedCounteroffer', window );">Counteroffer</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">300,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EnvironmentalExitCostByPropertyAxis=splp_CamdenPastAndFutureExpensesMember', window );">Camden - Past And Future Expenses | SLI</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_splp_SiteContingencyLossExposureNotAccruedDamagesClaimed', window );">Damages claimed</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 1,800,000<span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EnvironmentalExitCostByPropertyAxis=splp_WayneFacilityMember', window );">Wayne facility | SLI</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccrualForEnvironmentalLossContingencies', window );">Accrual for environmental matters</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 1,300,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="rh"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentAxis=us-gaap_PreferredStockMember', window );">Preferred stock | Steel Connect, Inc (STCN)</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LossContingenciesLineItems', window );"><strong>Loss Contingencies [Line Items]</strong></a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireMarketableSecurities', window );">Stock acquired</a></td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="nump">$ 35,000,000<span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> <td class="text"> <span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_LossContingencyIncreaseInSettlementProposed"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Loss Contingency, Increase in Settlement Proposed</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_LossContingencyIncreaseInSettlementProposed</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_LossContingencySettlementOffer"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Loss Contingency, Settlement Offer</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_LossContingencySettlementOffer</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_LossContingencySettlementOfferSharePercentage"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Loss Contingency, Settlement Offer, Share Percentage</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_LossContingencySettlementOfferSharePercentage</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types1:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Ownership Responsibility For Site Investigation and Remediation Costs Percentage Allocation</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_OwnershipResponsibilityForSiteInvestigationAndRemediationCostsPercentageAllocation</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types1:percentItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Share-based Compensation Arrangement by Share-based Payment Award, Shares Surrendered in Period</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesSurrenderedInPeriod</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:sharesItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_SiteContingencyLossExposureNotAccruedCounteroffer"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Site Contingency, Loss Exposure, Not Accrued Counteroffer</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_SiteContingencyLossExposureNotAccruedCounteroffer</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_SiteContingencyLossExposureNotAccruedDamagesClaimed"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Site Contingency, Loss Exposure Not Accrued, Damages Claimed</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_SiteContingencyLossExposureNotAccruedDamagesClaimed</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>splp_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccrualForEnvironmentalLossContingencies"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total costs accrued as of the balance sheet date for environmental loss contingencies.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 410<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481931/410-30-50-10<br><br>Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 410<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Subparagraph (d)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481931/410-30-50-10<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 410<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481899/410-30-55-16<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 5.Y.Q1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480102/450-20-S99-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 410<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481931/410-30-50-7<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AccrualForEnvironmentalLossContingencies</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense (reversal of expense) which increases (decreases) the accrual for environmental loss contingencies from revisions in estimates to existing obligations. Excludes changes related to business acquisitions, divestitures, or currency movement.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 5.Y.Q1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480102/450-20-S99-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AccrualForEnvironmentalLossContingenciesIncreaseDecreaseForRevisionInEstimates</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccrualForEnvironmentalLossContingenciesPayments1"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow to settle environmental loss contingencies.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 5.Y.Q1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480102/450-20-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-17<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_AccrualForEnvironmentalLossContingenciesPayments1</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Estimate of reasonably possible loss exposure in excess of amount accrued for remediation, site restoration, postclosure, monitoring commitments, or other exit costs associated with the sale, disposal or abandonment of a particular property resulting from unanticipated contamination of the assets.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 5.Y.Q2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480102/450-20-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 410<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481899/410-30-55-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 5.Y.Q4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480102/450-20-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-2<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EnvironmentalExitCostsReasonablyPossibleAdditionalLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LitigationSettlementAmountAwardedFromOtherParty"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount awarded from other party in judgment or settlement of litigation.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LitigationSettlementAmountAwardedFromOtherParty</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>debit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingenciesLineItems"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 460<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482425/460-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-4<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-4<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-9<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-9<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LossContingenciesLineItems</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyAccrualAtCarryingValue"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of loss contingency liability.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-10<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LossContingencyAccrualAtCarryingValue</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in loss contingency liability.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-1<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LossContingencyAccrualCarryingValuePeriodIncreaseDecrease</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyNumberOfDefendants"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of defendants named in a legal action.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-4<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-9<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LossContingencyNumberOfDefendants</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:integerItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyPendingClaimsNumber"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of pending claims pertaining to a loss contingency.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-4<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483076/450-20-50-9<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LossContingencyPendingClaimsNumber</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:integerItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>instant</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireMarketableSecurities"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for purchase of marketable security.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481830/320-10-45-11<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_PaymentsToAcquireMarketableSecurities</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_InsuranceCarrierAxis=splp_SteelConnectIncSTCNMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_InsuranceCarrierAxis=splp_SteelConnectIncSTCNMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_InsuranceCarrierAxis=splp_SteelPartnersHoldingLPMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_InsuranceCarrierAxis=splp_SteelPartnersHoldingLPMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_TitleOfIndividualAxis=splp_MrLichtensteinMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_TitleOfIndividualAxis=splp_MrLichtensteinMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_TitleOfIndividualAxis=splp_MrHowardMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_TitleOfIndividualAxis=splp_MrHowardMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_VestingStatusAxis=splp_VestedMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_VestingStatusAxis=splp_VestedMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_TitleOfIndividualAxis=splp_MrFejesMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_TitleOfIndividualAxis=splp_MrFejesMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_splp_VestingStatusAxis=splp_UnvestedMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">splp_VestingStatusAxis=splp_UnvestedMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BalanceSheetLocationAxis=us-gaap_AccruedLiabilitiesMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BalanceSheetLocationAxis=us-gaap_AccruedLiabilitiesMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BalanceSheetLocationAxis=us-gaap_OtherNoncurrentLiabilitiesMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_BalanceSheetLocationAxis=us-gaap_OtherNoncurrentLiabilitiesMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=splp_BnsSubsidiaryMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_LegalEntityAxis=splp_BnsSubsidiaryMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingenciesByNatureOfContingencyAxis=us-gaap_InsuranceClaimsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_LossContingenciesByNatureOfContingencyAxis=us-gaap_InsuranceClaimsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EnvironmentalRemediationSiteAxis=splp_AdjacentParcelMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EnvironmentalRemediationSiteAxis=splp_AdjacentParcelMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EnvironmentalRemediationContingencyAxis=splp_EnvironmentalandOtherMattersMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EnvironmentalRemediationContingencyAxis=splp_EnvironmentalandOtherMattersMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=splp_HandyHarmanLtd.Member"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_LegalEntityAxis=splp_HandyHarmanLtd.Member</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=splp_SteelConnectIncSTCNMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=splp_SteelConnectIncSTCNMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EnvironmentalExitCostByPropertyAxis=splp_CostsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EnvironmentalExitCostByPropertyAxis=splp_CostsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=splp_SteelPartnersHoldingLPMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_LegalEntityAxis=splp_SteelPartnersHoldingLPMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=splp_NonAffiliatedCorporationsMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_LegalEntityAxis=splp_NonAffiliatedCorporationsMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=splp_CycleChemMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_LegalEntityAxis=splp_CycleChemMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=splp_FormerOwnerOperatorMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=splp_FormerOwnerOperatorMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=splp_HhemAndHandhMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=splp_HhemAndHandhMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EnvironmentalExitCostByPropertyAxis=splp_CamdenMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EnvironmentalExitCostByPropertyAxis=splp_CamdenMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=splp_SliMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">dei_LegalEntityAxis=splp_SliMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EnvironmentalExitCostByPropertyAxis=splp_CamdenPastAndFutureExpensesMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EnvironmentalExitCostByPropertyAxis=splp_CamdenPastAndFutureExpensesMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EnvironmentalExitCostByPropertyAxis=splp_WayneFacilityMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EnvironmentalExitCostByPropertyAxis=splp_WayneFacilityMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialInstrumentAxis=us-gaap_PreferredStockMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_FinancialInstrumentAxis=us-gaap_PreferredStockMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectIncSTCNMember"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=splp_SteelConnectIncSTCNMember</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td></td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td></td> </tr> <tr> <td><strong> Period Type:</strong></td> <td></td> </tr> </table></div> </div></td></tr> </table> </div> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>XML <SEQUENCE>97 <FILENAME>R86.htm <DESCRIPTION>IDEA: XBRL DOCUMENT <TEXT> <